Practice the first tax law -202 1 tax agent exam every day.
multiple-choice question
1. Small-scale VAT taxpayers can apply for taxation and issue special VAT invoices for the following sales behaviors ().
A. selling second-hand goods
B. Sale of fixed assets for personal use
C. Selling scrap
D. Selling duty-free goods
E. Donation of self-produced goods
2. In the following services purchased by ordinary taxpayers, the input tax shall not be deducted ().
A. Loan services
B. Accommodation services
C. Catering services
D. photo printing services
E. Passenger transport business
3. Among the following rights, the one that belongs to the taxpayer is ().
A. right to apply for refund of overpaid taxes
B. Right to apply for deferred tax payment
C. Tax inspection right
D. Right to obtain relevant tax vouchers
E. subrogation
4. In China's current tax system, the tax rate forms adopted are ().
A. Excess progressive tax rate
B. Fixed tax rate
C. Negative tax rate
D. Super-multiple progressive tax rate
E. Excess progressive tax rate
5. According to the provisions of the elements of tax substantive law, the following statement is correct ().
A. The object of taxation is the basis of taxation, and the size of the tax source reflects the taxpayer's affordability.
B. Inter-period carry-over belongs to tax base relief.
C under the condition of proportional tax rate, the marginal tax rate is often greater than the average tax rate.
D. Tax rate is the core and soul of the tax system.
E. the fixed tax rate is not affected by changes in the value of the taxable object.
Reference answer and analysis
1. Answer CE. Analysis: Other options can only issue ordinary VAT invoices.
2. answer ACDE. Analysis: The purchased loan services, catering services, residents' daily services and entertainment services shall not be deducted from the input tax.
3. answer ABD. Analysis: The right of tax inspection and subrogation belongs to the functions and powers of tax authorities, but not to the rights of taxpayers.
4. Answer Abe. Analysis: In China's current tax system, the tax rates adopted are proportional tax rate, fixed tax rate, excessive progressive tax rate and excessive progressive tax rate.
5. answer ABDE. Analysis: under the condition of proportional tax rate, the marginal tax rate is equal to the average tax rate; Under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate.