2024北京第二外国语学院—中国税法概论作业_英文.pdf

1

(2)InChina,whichofthefollowingadministrativedepartmentsbe

participateintheenactmentoftaxlawrelyontheauthorizationof

thestatelegislature?AMinistryofFinanceBStateTaxAdministrationC

MinistryofPublicSecurityDMinistryofEcologyandEnvironment

AB

2

(1)Whichofthefollowingoptionbelongstogoodsandservicestaxes?

ADeedTaxBExciseTaxCStampDutyDIndividualIncomeTax

3

(1)Forthetaxlawcomponents,Whichthefollowingoptionisthe

mainsignthatdistinguishdifferenttaxes?ATaxlinkBTaxpayersCTax

ratesDTaxableobject

4

(1)WhichofthefollowingtaxrateformsismostpopularinChina?

AFlattaxrateBFixedamounttaxCAdditionaltaxrateDProgressivetax

rate

5

(1)WhichofthefollowingmanisthechiefoftheTariffand

ClassificationCommitteeoftheStateCouncil?ADirectoroftheState

TaxAdministrationBDirectorofGeneralAdministrationofCustomsC

MinisterofFinancialDMinisterofCommerce

6

(1

centralandlocalgovernments?ADeedTaxBTobaccoTaxCResourceTaxD

LandAppreciationTax

7

(1)Thereare18differentkindsoftaxesinChinanow.

8

(1)InChina,therearefourstepsoftheproceduresfortax

legislation:legislationproposal,examination,votingandpromulgation.

9

(1)InChina,thetaxlegislationiscomposedoflaws,administrative

regulationsandrules,departmentrules,andlocalregulationsandrules.

10

(1)Ifoneeconomicactivityislistedonthetaxitems,thatmeans

theeconomicactivityisclassifiedasanon-taxableitem.

11

(1)Atpresent,theexcessprogressivetaxratehasbeenadoptedin

Corporate(Enterprise)IncomeTaxLawofChina.

12

(1

internationallawoftaxation.

Exercises2

1

(1)WhichoffollowingtaxisthemostcommontaxofChina?AExcise

TaxBTobaccoTaxCValueAddedTaxDIndividual