中国大学财税英语崔惠玉510401821课后答案(mooc2023课后作业答案)
52 min read中国大学财税英语崔惠玉510401821课后答案(mooc2023课后作业答案)
Quiz
1、中国Which tax is 大学levied on enterprises or individuals mining minerals within the territory, such as crude oil, coal, salt, iron ,gold and other metallic minerals, as well as non-metallic minerals?
A、Resource Tax
B、财税崔惠Income Tax
C、英语玉课业答Property Tax
D、后答后作Turnover Tax
2、案m案Which does not belong to Non-tax revenue?中国
A、Domestic debt revenue
B、大学Lottery revenue
C、财税崔惠Special revenue
D、英语玉课业答Revenue from government-managed funds
3、后答后作Which goods need to pay excise tax?案m案
A、Gasoline
B、中国Telephones
C、大学Agricultural products
D、财税崔惠Clothes
4、Which revenue accounts for the highest proportion of fiscal revenue in China?
A、Tax revenue
B、Non-tax revenue
C、Debt revenue
D、Social insurance funds
5、When did China carry out the reform of classification of government revenues and expenditures?
A、2007
B、2011
C、2008
D、2012
6、The functional classification of fiscal expenditure in China mainly reflects the different functions and policy objectives of government activities. True or False?
7、The economic situation couldn’t affect the growth of fiscal expenditures. True or false?
8、All government revenues and expenditures should be incorporated into the budgetary account system after 1994. True or false?
9、The functional classification of fiscal expenditure in China mainly reflects the different functions and policy objectives of government activities. True or false?
10、The relative index of fiscal expenditure scale refers to the actual amount of fiscal expenditure expressed by a country's monetary unit. True or false?
TOPIC2 Major Items of Fiscal Expenditure
Quiz
1、Which is belong to the arrangement to aid the poor in the future in China?
A、Make scientific planning to consolidate and expand the outcomes of poverty alleviation and to enhance synergy with the rural revitalization strategy.
B、Increase the special financial poverty alleviation funds substantially.
C、Increase support for special transfer payments related to poverty alleviation.
D、Increase expenditure to support extremely poor areas of the “three regions and three prefectures”.
2、Which is not the achievement of medical and health care spending in China?
A、About 100% of hospital fees can be reimbursed.
B、Maternal mortality rate dropped from 23.2 per 100,000 to 19.6 per 100,000.
C、Average life expectancy rose from 74.8 years to 76.7 years.
D、There were 997434 medical and health institutions by 2018.
3、How many rural students in compulsory education were exempted from paying tuition and miscellaneous fees and were supplied with free textbooks in China during 2010-2015?
A、130 million
B、12.28 million
C、29 million
D、110 million
4、When the central finance started to implement the plan for upgrading weak rural compulsory education schools in China?
A、2010
B、2006
C、2015
D、2017
5、Which is not the main method of fund raising in the health financing system in China?
A、Social donation
B、Tax-based
C、Social health insurance
D、Private insurance and out-of-pocket (OOP) payment
6、The registered urban unemployment rate has fallen for the ten consecutive year from 2009 to 2019 in China.
7、Central government started to establish a mechanism to guarantee funding for rural compulsory education in 2010 in China.
8、Social security is the only factor of social stability mechanism.
9、Spending on education is a fundamental and strategic investment to support long-term development of the country.
10、Giving top priority to education is an important function of public finance.
TOPIC 8 Budget Management Reform
Quiz
1、After 2000 departmental budget reform in China, changed the traditional budget compilation method to the ( ) decision-making process
A、“two up and two down”
B、“one top and one down”
C、“two up and one down”
D、“one up and two down”
2、When did China propose to “establish a budget performance evaluation system”?
A、2003
B、2008
C、2009
D、2017
3、Which is not the aim of public finance budgets?
A、Ensure enterprise profitability
B、Ensure and improve people's livelihood
C、Promote economic and social development
D、Safeguard national security and maintain the normal operation of state institutions
4、The gradually normalized development stage is the third stage of PBM reform in China. About this stage which statement is correct?
A、In 2011, The Ministry of Finance issued a guidance document for the development of fiscal expenditure performance evaluation.
B、In 2012, the 10th Session of the Standing Committee of the 12th NPC voted to amend the “Budget Law”, which for the first time put forward the requirements of strengthening performance management in the form of law.
C、In 2014, MOF issued a notice of “Budget Performance Management Work Plan”, which clearly emphasized that the goal of budget performance management: “If the expenditure departments use money, they must be accountable for efficiency, if they failed to carry out their objectives, they must be accountable”.
D、In 2017, MOF issued the “Interim Measures for Performance Evaluation and Incentives of Fiscal Management” and pointed out that combine the completion of local fiscal management with budget management objectives to inspect and reward excellent units.
5、Which is not belong to the outlook of China's full-covered budget reform?
A、Increase fiscal expenditure
B、Expand the scope of budget for the state capital operations
C、Improve debt budget management
D、Increase the coordination among the four existing budgets
6、A full-covered budget means that all government revenue and expenditures are put under budgetary management and subject to the review and supervision of the People's Congresses.
7、Since 2000, China has implemented departmental budget reform, which is popularly called “one department two budget”.
8、In 2010, implement performance objective management for the special transfer payments allocated by the central government to local governments.
9、The China's “Budget Law” in 2014 regulates the functional positioning, compilation principles and mutual relations of the four budgets.
10、The first stage of PBM reform process in China is the unified promotion stage.
TOPIC 9 Intergovernmental Fiscal Relationship in China
Quiz
1、Which is not the advantage of centralization?
A、Centralization is better suited to accommodating diversity.
B、Centralization is one way to prevent competition among states from limiting the advantages of a large national market for goods and services, capital, and labor.
C、Some services have substantial economies of scale, that is , the average cost curve continues to decline with a larger population or service area up to a very large number .
D、One of the advantages of centralizing at least some services has to do with capturing spillover benefits or taking the negative effects of spillovers into account.
2、On February 8, 2018, the General Office of the State Council published “the Plan for the Reform of the Division of Fiscal Power and Expenditure Responsibilities between Central and Local Governments in the Field of Basic Public Services”, which is not provided in this plan?
A、The central government should responsible for all the basic public services.
B、It defines the fiscal authority and expenditure responsibility of 8 categories and 18 basic public services closely related to the livelihood, including compulsory education, basic endowment insurance and basic housing security.
C、To formulate national standards for the provision of basic public services.
D、To standardize the way of sharing the responsibility of expenditure between the central and local governments in the field of basic public services, which is mainly to implement the proportional sharing between the central and local governments.
3、Which is belong to the central and local governments common fiscal authority in China?
A、Basic public health services and compulsory education
B、National defense
C、Diplomacy
D、Rural roads
4、When is the second stage of the division of fiscal revenue between central and local governments in China?
A、2002-2015
B、1994-2001
C、2016-now
D、None of the above
5、Which is the correct calculation method of general transfer payment amount of a region?
A、General transfer payment amount of a region = (standard fiscal expenditure of the region - standard fiscal revenue of the region) ×transfer payment coefficient in the region
B、General transfer payment amount of a region = (standard fiscal revenue of the region - standard fiscal expenditure of the region) ×transfer payment coefficient in the region
C、General transfer payment amount of a region = (standard fiscal expenditure of the region - standard fiscal revenue of the region) ×transfer payment
D、None of the above
6、Intergovernmental fiscal relationship describes the division of economic labor----taxes, spending, regulation, responsibility and transfer payment---among different levels of governments within a country.
7、The principle economics advantage of decentralization is that the level and variety of public services that each citizen receives do not depend on whether that person lives in a rich state or a poor state, a wealthy suburb or an urban ghetto.
8、In 2014, when the report of the 17th National Congress of the CPC discusses the reform of the fiscal system, it proposes that improve the mechanism for the central and local governments to match their fiscal resource and fiscal authority.
9、China's fiscal system changes frequently as the economy develops and changes, and the adjustment of transfer payment system arrangement is closely followed by each fiscal system reform.
10、There are still various problems and deficiencies in China's Intergovernmental Fiscal Relations after 1994, and China's tax sharing reform is still in constant improvement.
TOPIC 3 Introduction of taxation
Quiz
1、which of the followings is not taxe on income?
A、Capital gains tax
B、Corporation tax
C、Social security contributions
D、Sales tax
2、which is taxe on property?
A、Tariff
B、Inheritance tax
C、Poll tax
D、Income tax
3、In China, which of the followings is resouce tax?
A、Urban and township land use tax
B、Individual income tax
C、Vehicle purchase tax
D、Tobacco tax
4、Which kind of tax accounts for the largest proportion in China?
A、VAT
B、enterprise income tax
C、excise tax
D、business tax
5、How many tax retes are there in China?
A、1
B、2
C、3
D、4
6、The average and marginal tax rates are the same for proportional tax rate.
7、The certainty tax standard means a tax should have minimum compliance and administrative cost
8、Transfer tax is a kind of income tax.
9、According to who pays them, taxes can be classified into taxes on goods and services,and taxes on income.
10、The only function of taxation is financing function
Identification（作业测试不计入分数）
1、tax excess burden
Interpretation
1、tax excess burden
2、Haig-Simons definition of income
3、tax expenditure
4、How to understand the Harberger's analysis of who bear the Corporation Income Tax Burden?
TOPIC4 Value added tax in China
Quiz
1、Taxpayers of VAT in China are divided into ( ).
A、general taxpayers and small-scale taxpayers
B、service taxpayers and commercial taxpayers
C、general taxpayers and taxpayers without tax obligation
D、corporate taxpayers and individual taxpayers
2、Which of the following is not a feature of VAT?
A、VAT can promote foreign trade.
B、VAT is a broad-based tax on turn-over.
C、VAT is a neutral tax.
D、VAT is an in-price tax.
3、Which of the following falls within the scope of VAT goods? （ ）
A、gas
B、postal services
C、repairing services
D、real estate
4、Which of the following rates does not belong to the current VAT rate in China?( )
A、13%
B、9%
C、6%
D、3%
5、\Which of the following levying rates belongs to the levying rates used by small-scale taxpayers?( )
A、5%
B、9%
C、0
D、6%
6、General VAT taxpayers are unable to provide accurate tax information on inputs and outputs.
7、The tax rate of leasing of immovable property in China is 6%.
8、Tax exclusive sales value= tax inclusive sales value ÷ (1+ applicable tax rate).
9、A zero tax rate is equivalent to a tax exemption for VAT.
10、Self-produced Primary Agricultureal Products are not subject to VAT in China.
TOPIC 5 excise tax in China
Quiz
1、Which of the following taxes is the tax out of the price?( )
A、VAT
B、excise tax
C、income tax
D、tobacco tax
2、Which is not the reason for Excise Taxes?( )
A、To discourage the over-consumption of products which may harm the consumer or others
B、To alter the distribution of income by taxing ‘luxuries’ more than ‘necessities’
C、To conserve resources, protect the environment and achieve sustainable economic development.
D、To balance the tax burden between excise and service taxes
3、Which of the following statements about China's excise tax history is false?( )
A、in 1931 a unified tax on entertainment, cold drinks, hotels and so on
B、In 1989 on color TV sets and cars
C、in 1994 the Interim Regulations on Consumption Tax
D、administered by the offices of Local Taxation Bureau in China
4、Which of the fallowing is the tax payer of excise tax in China?
A、an enterprise engaging in production of the gold
B、an enterprise engaging in Importation of tobacco
C、an enterprise engaging in retails of alcoholic drinks
D、an enterprise engaging in retails of high-class Cosmetics
5、Which of the following goods uses a compound tax rate of excise tax? ( )
A、Tobacco
B、Beer
C、diamond
D、Gasoline
6、The ad valorem principle is based on the sales of the value of the consumer goods by applying the proper rate.
7、China has imposed an excise tax on all luxury goods.
8、Batteries such as mercury-free batteries and solar cell can be exempted from excise tax.
9、Tobacco leaves belong to the tax items of excisetax.
10、If Volatile Organic Compounds (VOC) content is below 540 g/l under construction, this kind of paint is exempted from excise tax.
TOPIC 6 Enterprise Tax in China
Quiz
1、Which is not the form of business in the modern world?
A、Sole proprietorship
B、Partnership
C、enterprises
D、self-employed people
2、Which option cannot explain why China's enterprise income tax is not called corporate income tax or company income tax ?
A、It is due to long-standing habits
B、in China, it includes not only corporate enterprises, but also non-corporate enterprises
C、in China, it includes not only corporate enterprises, but also some unincorporated organizations
D、Because these are three different taxes
3、Which of the following are the corporate income tax payers?
A、a natural person
B、joint-stock enterprises
C、sole proprietorships
D、partnerships
4、According to the enterprise income Tax Law in China, which of the following taxpayers are non-resident enterprises in China?
A、the enterprises set up by the foreign laws with the effective management outside China but with establishments or places in China
B、the enterprises set up by law in the territory of China with the ral management situated in China
C、the enterprises set up by law in the territory of China with the real or effective management situated in the territory of foreigh countries
D、the enterprises set up by foreign laws but with the real or effective management situated in the territory of China
5、If you are a non-Chinese resident, and you want to set up a company in China, your company is definitely the resident enterprise in China.
6、The non-resident enterprises should pay the tax on the income derived by establishment or places in China from sources within China, but the income derived outside China even actually connected to the establishment or places in China can not be taxed.
7、Taxable income = Gross income - non-taxable income - exempt income - allowable deductions
8、Non-taxable income is also called exempt income
9、The business entertainment expenses can all be deducted when calculating enterpeise income tax.
10、Advertising and related expenses can be deducted within the limit of 15%of annual sales (or turnovers).
TOPIC 7 Individual Income taxes in China
QUIZ
1、Which of the following is a resident individual as specified in China's individual income tax?
A、The one who has no domicile but resided in China for accumulated 183 days a year
B、The one who has no domicile but resided in China for accumulated 90 days a year
C、The one who has no domicile and has not resided in China
D、The one who has no domicile but resided in China for accumulated 180 days a year
2、A foreigner without domicile in China came to China for work on September 20, 2019, and left China after his/her work ends on March 30, 2020 . So he is a taxpayer of ( )in China.
A、Resident individuals
B、Nonresident individuals
C、Both can be
D、Permanent residency taxpayer
3、In the following income, which belongs to the comprehensive income of individual income tax?
A、Income from wages, salaries
B、Business income
C、Income from the leasing of property
D、Income from transfer of property
4、In the following income, which belongs to the classified income of individual income tax?
A、Income from interests, dividends and bonuses
B、Income from royalties
C、Income from author’s remunerations
D、Income from labor remunerations
5、Tax year refers to the period from January 1 to December 31 of the Gregorian calendar for individual tax.
6、Annual taxable income = annual income - 60,000 yuan of expenses - special additional deduction - other deductions determined according to law
7、the part of the out-of-pocket medical expenses that exceed 10,000 RMB recorded by the social medical insurance information system can be deducted according to the standard of 80,000 RMB per year.
8、Four income for non-resident individuals, the individual tax of wages are collected by year.
9、Contingent income is taxed at 20% for the individual tax in China.
10、In China, all types of income are taxed at seven excessive progressive rates of individual income tax.
Group Presentation
1、一共11个税种，根据事先分组及抽签进行准备。
