英语税法考试题及答案.docVIP

英语税法考试题及答案

一、单项选择题（每题2分，共10题）

1.Whatisthemainpurposeoftaxlaw?

A.Toincreasegovernmentspending

B.Toraiserevenueforthegovernment

C.Toreduceinflation

Answer:B

2.Whichofthefollowingisadirecttax?

A.Salestax

B.Incometax

C.Value-addedtax

Answer:B

3.Thetaxbaserefersto

A.Therateoftax

B.Theamountonwhichtaxiscalculated

C.Thetaxpaymentdeadline

Answer:B

4.Incometaxisusuallyleviedon

A.Companyprofitsonly

B.Personalincomeonly

C.Bothpersonalandcompanyincome

Answer:C

5.Ataxsystemthattakesalargerpercentageofincomefromhigh-incomeearnersiscalled

A.Progressivetaxsystem

B.Regressivetaxsystem

C.Proportionaltaxsystem

Answer:A

6.WhatdoesVATstandfor?

A.Value-addedtax

B.Variable-amounttax

C.Volume-adjustedtax

Answer:A

7.Whichentityisresponsibleforcollectingincometaxinmanycountries?

A.Centralbank

B.Taxauthorities

C.Commercialbanks

Answer:B

8.Capitalgainstaxisimposedon

A.Theincreaseinthevalueofassets

B.Thepurchaseofassets

C.Therentalincomefromassets

Answer:A

9.Ataxholidaymeans

A.Aperiodofreducedtaxrates

B.Aperiodofnotaxliability

C.Aspecialtax-freezone

Answer:B

10.Taxevasionis

A.Legaltaxplanning

B.Illegalnon-paymentoftax

C.Aformoftaxavoidance

Answer:B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingaretypesoftaxes?

A.Propertytax

B.Inheritancetax

C.Customsduty

Answer:ABC

2.Thepurposesoftaxlawinclude

A.Raisingrevenue

B.Regulatingeconomicactivities

C.Redistributingincome

Answer:ABC

3.Taxincentivescanbeusedto

A.Promoteinvestment

B.Encourageresearchanddevelopment

C.Supportsmallbusinesses

Answer:ABC

4.Whichofthefollowingareindirecttaxes?

A.Excisetax

B.Salestax

C.Payrolltax

Answer:AB

5.Factorsinfluencingtaxpolicyinclude

A.Economicconditions

B.Politicalconsiderations

C.Socialwelfaregoals

Answer:ABC

6.Taxplanning