税收要素与税收分类习题

税收要素与税收分类习 税收要素与税收分类 一、单项选择题 1、税收的核心是( ) A、税率 B、税法 C、 税目 D.、税收要素 2、税收制度的中心环节是( ) A、税率 B.、税法 C、税目 D、税收要素 3、按税负是否转嫁分类，税收可分为( ) A、从价税和从量税 B(一般税和目的税 C(定率税和配赋税 D(直接税和间接税 4、按照税款的确定方法分类，税收可分为( ) A、(从价税和从量税 B、一般税和目的税 C、(定率税和配赋税 D(直接税和间接税 5、按照计税依据分类，税收可分为( ) A、从价税和从量税 B、实物税和货币税 C、定率税和配赋税 D、直接税和间接税 6、税法规定征税对象开始征税的数额叫( ) A、免征额 B、计税依据 C、起征点 D、从量税 、征税对象、纳税人和( )是税收三个最重要的基本要素。 7 A、纳税环节 B、纳税期限 C、起征点 D、税率 单项选择题的参考 1(B 2. A 3.D 4. C 5.A 6.C 7.D 二、多项选择题 1、税收要素，即税法中最重要的基本要素包括( ) A、征税对象 B、纳税人 C、扣缴义务人 D、计税依据 E、税率 2、比例税率可分为( ) A、单一的比例税率 B、可变比例税率 C、多样的比例税率 D、差别比例税率 E、幅度比例税率 3、定额税率又称固定税额，又可分为( ) A、比例定额税率 B、幅度定额税率 C、分级定额税率 D、累进定额税率 E、地区差别定额税率 4、我国现行税种，按征税对象分类，可以分为( ) A、对流转额的征税类 B、对所得额的征税类 C、对资源的征税类 D、对财产的征税类 E.对行为的征税类 5、按照税收收人的归属权，将税收可分为( ) A、国家税 B、地方税 C、中央税 D、国家和地方共享税 E、中央和地方共享税 6、法人应当具备的条件包括( ) A、 依法成立 B、 有必要的财产和经费 C、 有自己的名称、组织机构和场所 D、 有一定数量的办事人员 lifting tests. Gate opening and closing test including full stroke without the water opening and closing test, under hydrostatic condition full-stroke opening and closing test, Nineth gate installation in strict accordance with the DL/T5018 norms, chapter gate installation regulations, 9-5-specific setup as shown in Figure 3. Trash rack installation procedure as described in Figure 9-5-4, trash rack installed in strict accordance with DL/T5 ... Figure 9-5-3 flow chart of steel gate installed total figure 9-5-4 trash rack installation flowchart 9.5.4 2 fixed hoist machine setup and methods (1) the technical requirements of installation 1) should be installed according to the construction drawings, drawings and technical documents of the supplier, fixed hoist installation, testing and commissioning of the machine. 2) install hoist base buildings, must be strong and safe. Crane elevation shall not exceed ? 5mm, standard deviation should not be greater than 0.5/1000. The concrete frame and Foundation member, should be carried out according to the requirements of construction and installation drawings pouring in concrete strength has not yet reached the design strength, are not allowed to remove and change the temporary support of hoist, but not for debugging and test run. 3) according to the lifting hoist machinery and equipment installation centre line alignment, the vertical and horizontal centerline deviation shall not exceed ? 3mm. Double hanging point gate in series two drum E、 能够独立承担名事责任 7、税法都是有一些共同的要素构成，这些要素包括( ) A、征税对象 B、纳税人 C、税率人 D、 纳税环节 E、纳税期限 8. 下列可以作为计税依据的是( ) A.、价格 B、 数量 C、 销售收入 D、 所得额 E、价值 多项选择题参考答案 1. ABE 2. ADE 3. BCE 4.ABCDE 5. BCE 6. ABCE 7. ABCDE 8.ABCD 三、简答题 1、扣缴义务人和负税人的区别和联系有哪些, 答:区别:扣缴义务人是税法规定的，在其经营活动中负有代扣税款并向国库缴纳义务的单位和个人。税务机关按规定给扣缴义务人代扣手续费。同时，扣缴义务人必须按税法规定代扣税款，并按规定期限缴库，否则依税法规定要受法律制裁。而负税人是最终负担国家征税的税款的单位和个人。负税人与纳税人有时一致，有时又有不一致。 联系:当负税人与纳税人不一致，即纳税人将自己交纳的税款能转嫁到负税人身上时，负税人和扣缴义务人一样，都不是纳税人。 2、我国现行三种税率形式。它们各自的具体形式。 答:(1)比例税率。是应征税额与征税对象数量为等比关系。这种税率，不因征税对象数量多少而变化，即对同一征税对象，不论数额大小，只规定一个比率征收的税制。 具体形式是: ?单一的比例税率，即一个税种只规定一个税率; ?差别比例税率，即一个税种规定不同比率的比例税率，包括:产品差别比例税率、行业差别比例税率和地区差别比例税率; ?幅度比例税率，国家只规定最低税率和最高税率，各地可以因地制宜在此幅度内自由确定一个比例税率。 (2)累进税率。累进税率是随征税对象数额的增大而提高的税率，即按征税对象数额大小，规定不同等级的税率，征税对象数额越大税率越高 具体形式: ?全累税率。全累税率，即征税对象的全部数额都按其相应等级的累进税率计算征收。 ?超累税率。超累税率是把征税对象划分为若干等级，对每个等级部分分别规定相应税率，分别计算税额，各级税额之和为应纳税额。 (3)定额税率。定额税率又称固定税额，是按单位征税对象，直接规定固定税额的一种税率形式。 具体形式:?地区差别定额税率 ?幅度定额税率 ?分级定额税率。 3、我国现行三种税率形式的区别与联系? 答:区别:比例税率是应征税额与征税对象数量为等比关系，这种税率不因征税对象数量多少而变化，即对统一征税对象，不论数额大小，只规定一个比例征收的税制;累进税率是随征收对象数额的增大而提高的税率，即按征税对象数lifting tests. Gate opening and closing test including full stroke without the water opening and closing test, under hydrostatic condition full-stroke opening and closing test, Nineth gate installation in strict accordance with the DL/T5018 norms, chapter gate installation regulations, 9-5-specific setup as shown in Figure 3. Trash rack installation procedure as described in Figure 9-5-4, trash rack installed in strict accordance with DL/T5 ... Figure 9-5-3 flow chart of steel gate installed total figure 9-5-4 trash rack installation flowchart 9.5.4 2 fixed hoist machine setup and methods (1) the technical requirements of installation 1) should be installed according to the construction drawings, drawings and technical documents of the supplier, fixed hoist installation, testing and commissioning of the machine. 2) install hoist base buildings, must be strong and safe. Crane elevation shall not exceed ? 5mm, standard deviation should not be greater than 0.5/1000. The concrete frame and Foundation member, should be carried out according to the requirements of construction and installation drawings pouring in concrete strength has not yet reached the design strength, are not allowed to remove and change the temporary support of hoist, but not for debugging and test run. 3) according to the lifting hoist machinery and equipment installation centre line alignment, the vertical and horizontal centerline deviation shall not exceed ? 3mm. Double hanging point gate in series two drum 额大小，规定不同等级的税率，征税对象数额越大，税率越高，累进税率税款与征税对象数量的比，现为税额增长幅度大于征税对象数量的增长幅度;定额税率又称固定税额，是按单位征税对象，直接规定税额的一种税率形式。 联系:比例税率，累进税率和定额税率都是我国现行的法定税率，即我国税法上直接规定的纳税人必须依照执行的税率。 4、我国现行三种税率形式的优缺点? 答:(1)比列税率: 优点:计算简便，并且不论征税对象大小，只规定一个比率的税率，不妨碍流转额的扩大，适合于对商品流转额的征收; 缺点:用比例税率调节收入的效果不太理想。 (2)累进税率 优点:最体现公平税负的原则，即所得多的多征，所得少的少征，无所得不征，最适合调节纳税人收入水平，用累进税率征税后，纳税人之间的收入水平的差距就会缩小; 缺点:计算和征收比较复杂。 (3)定额税率 优点:对于价格稳定、质量标准统一的产品，一方面计算简单，另一方面有利于企业改进包装，售价提高而税额不增，避免了从价征税这方面的缺点，同时也有利于促进企业提高产品质量; 缺点:在优质优价，劣质劣价的情况下，税额固定，优质优价的产品相应税负轻，劣质劣价产品相应税负重。 5、我国税收按照征税对象分类，分为哪几类, 答:按征税对象分类，这是税收分类很重要、最基本得一种分类方法。把我国现行税种，分为五大类: (1)对流转额的征税分类;(2)对所得额的征税分类;(3)对资源的征税分类;(4)对财产的征税分类;(5)对行为的征税分类。 6、我国税收按税负是否转嫁分类，分为哪几类, 答:按税负是否转嫁分类，可分为直接税和间接税，直接税是由纳税人直接负担、不易转嫁的税种，如所得税、财产税等;间接税是纳税人能将税负转嫁个他人负担的税种，主要是对商品征收的各种税，如销售税、消费税、增值税。 7、纳税环节有几种形式, 答:纳税环节，就是对处于运动之中的征税对象，选定应该交纳税款的环节，一般是指在商品流转过程中应该交纳税款的环节。商品从生产到消费要经过许多流转环节。从总的方面来说，它包括产制、批发和零售。农产品一般要经过农业生产、商业采购、商业批发和商业零售。商业企业相互间的商品交易更加频繁。 在上述商品流转环节中，可以选定一个或几个环节交纳税款，一个税种只在一个流转环节征税的，叫“一次课征制”;一个税种在商品流转环节中选择两个环节征税的，叫“二次课征制”;一个税种，在商品流转各个环节多次征税，叫做“多次课征制”。 四、计算题: 1、下表为全额累进税率表: 级数 所得额级距 税率% 1 全年所得额在400元以下(含400元) 5 lifting tests. Gate opening and closing test including full stroke without the water opening and closing test, under hydrostatic condition full-stroke opening and closing test, Nineth gate installation in strict accordance with the DL/T5018 norms, chapter gate installation regulations, 9-5-specific setup as shown in Figure 3. Trash rack installation procedure as described in Figure 9-5-4, trash rack installed in strict accordance with DL/T5 ... Figure 9-5-3 flow chart of steel gate installed total figure 9-5-4 trash rack installation flowchart 9.5.4 2 fixed hoist machine setup and methods (1) the technical requirements of installation 1) should be installed according to the construction drawings, drawings and technical documents of the supplier, fixed hoist installation, testing and commissioning of the machine. 2) install hoist base buildings, must be strong and safe. Crane elevation shall not exceed ? 5mm, standard deviation should not be greater than 0.5/1000. The concrete frame and Foundation member, should be carried out according to the requirements of construction and installation drawings pouring in concrete strength has not yet reached the design strength, are not allowed to remove and change the temporary support of hoist, but not for debugging and test run. 3) according to the lifting hoist machinery and equipment installation centre line alignment, the vertical and horizontal centerline deviation shall not exceed ? 3mm. Double hanging point gate in series two drum 2 全年所得额在400-1000元的 10 3 全年所得额在1000-2000元的 15 4 全年所得额在2000-5000元的 20 5 全年所得额在5000-10000元的 25 6 全年所得额在10000-20000元的 30 7 全年所得额在20000-50000元的 40 8 全年所得额在50000元以上 50 问:(1)某甲全年收入1500元，某乙全年收入8000元，各应纳税额是多少, (2)举例说明使用全额累进税率，使税收负担不合理的情况。 解:(1)甲全年收入为1500元，按15%税率征税;某甲应纳税额=1500×15%=225; 乙全年收入为8000元，按25%税率征税;某乙应纳税额=8000×25%=2000元。 (2)使用全额累进税率，在两个级距的临界部位会出现税负增加超过应税所得额增加的现象，使税收负担极不合理。 例如:某丙年收入20000元，某丁年收入20001元，求各自应纳税额是多少? 解:看上表，20000元适用税率30%，20001元适用税率40% 30%=6000元 丙应纳税额=20000× 丁应纳税额=20001×40%=8000.4元 通过这个例子，可以明显的看出，丁取得的收入仅比丙多1元钱，却要比丙多纳税2000.4元，税负是极不合理的。这个问题，可以用超额累进税率来解决。 2、下表为超额累进税率表 级数 所得额级距 税率% 速算扣除数 1 全年所得额在400元以下(含400元) 5 0 2 全年所得额在400-1000元的 10 20 3 全年所得额在1000-2000元的 15 70 4 全年所得额在2000-5000元的 20 170 5 全年所得额在5000-10000元的 25 420 6 全年所得额在10000-20000元的 30 920 7 全年所得额在20000-50000元的 40 2920 8 全年所得额在50000元以上 50 7920 用超额累计税率定义和速算扣除数分别计算6000元所得额应纳税额是多少, 解: (1)用超额累进税率定义计算如下: 在6000元所得额中: ?400元适用税率5%，税额=400×5%=20元 ? 400-1000元部分适用税率10%，税额=(1000元—400元)×10%=60元 ?1000-2000元部分适用税率15%，税额=(2000元—1000元)×15%=150元 ?2000-5000元部分适用税率20%，税额=(5000元—2000元)×20%=600元 lifting tests. Gate opening and closing test including full stroke without the water opening and closing test, under hydrostatic condition full-stroke opening and closing test, Nineth gate installation in strict accordance with the DL/T5018 norms, chapter gate installation regulations, 9-5-specific setup as shown in Figure 3. Trash rack installation procedure as described in Figure 9-5-4, trash rack installed in strict accordance with DL/T5 ... Figure 9-5-3 flow chart of steel gate installed total figure 9-5-4 trash rack installation flowchart 9.5.4 2 fixed hoist machine setup and methods (1) the technical requirements of installation 1) should be installed according to the construction drawings, drawings and technical documents of the supplier, fixed hoist installation, testing and commissioning of the machine. 2) install hoist base buildings, must be strong and safe. Crane elevation shall not exceed ? 5mm, standard deviation should not be greater than 0.5/1000. The concrete frame and Foundation member, should be carried out according to the requirements of construction and installation drawings pouring in concrete strength has not yet reached the design strength, are not allowed to remove and change the temporary support of hoist, but not for debugging and test run. 3) according to the lifting hoist machinery and equipment installation centre line alignment, the vertical and horizontal centerline deviation shall not exceed ? 3mm. Double hanging point gate in series two drum ?5000-6000元部分适用税率25%，税额=(6000元—5000元)×25%=250 元 应纳税额=20+60+150+600+250=1080元 (2)用速算扣除数法计算如下: 应纳税额=用全额累进方法计算的税额—速算扣除数 ?按全额累进计算的税额=6000×25%=1500元 ?按超额累进计算的税额=1080元 ?速算扣除数=1500元—1080元=420元 ?用速算扣除数法计算的超额累进税额为:6000元×25%—420元=1080元 答:6000元所得额应纳税额为1080元。 五、全国高等教育自学考试真题集 (一)单项选择题 1、纳税人持有有关证件向税务机关申报办理税务登记，申报时间是自领取 营业执照之日起( )2006年4月 A 、30日内 B、60日内 C、一个月内 D、二个月内 2、税收制度的核心是( )2007年4月 A 征税机关 B 税法 C 税率 D 税种 3、下列选项中，作为征税对象计量单位和征收标准的是( )2007年4月 A 税目 B 计税依据 C 税源 D 纳税环节 4、下列项目中，属于直接税的税种是( )2007年4月 A 增值税 B 消费税 C 营业税 D 房产税 5、一种税区别于另一种税的主要标志是( )2009年4月 ,(征税对象 B(税率 C(纳税环节 D(税目 6、按征税对象数额大小，规定不同等级，随着征税对象数额的增大而提高 的税率是( )2010年4月 A.差别比例税率 B.单一比例税率 C.累进税率 D.定额税率 单项选择题参考答案 1、A 2、B 3、B 4、D 5、A 6、C (二)多项选择题 1、在具体运用中，比例税率可分为( )2009年4月 A、地区差别比例税率 B、行业差别比例税率 C、幅度比例税率 D、不同类型企业比例税率 2、按照税收收入的归属权，税收可分为( )2010年4月 A、从价税 B、中央税 C、地方税 D、直接税 E、中央 和地方共享税 3、西方经济学家将税收主要划分为( )2010年4月 A、商品劳务税率 B、从价税类 C、所得税类 D、财产税类 E、 直接税类 多项选择题参考答案 1、ABCE 2、BCE 3、ACD (三)简答题 lifting tests. Gate opening and closing test including full stroke without the water opening and closing test, under hydrostatic condition full-stroke opening and closing test, Nineth gate installation in strict accordance with the DL/T5018 norms, chapter gate installation regulations, 9-5-specific setup as shown in Figure 3. Trash rack installation procedure as described in Figure 9-5-4, trash rack installed in strict accordance with DL/T5 ... Figure 9-5-3 flow chart of steel gate installed total figure 9-5-4 trash rack installation flowchart 9.5.4 2 fixed hoist machine setup and methods (1) the technical requirements of installation 1) should be installed according to the construction drawings, drawings and technical documents of the supplier, fixed hoist installation, testing and commissioning of the machine. 2) install hoist base buildings, must be strong and safe. Crane elevation shall not exceed ? 5mm, standard deviation should not be greater than 0.5/1000. The concrete frame and Foundation member, should be carried out according to the requirements of construction and installation drawings pouring in concrete strength has not yet reached the design strength, are not allowed to remove and change the temporary support of hoist, but not for debugging and test run. 3) according to the lifting hoist machinery and equipment installation centre line alignment, the vertical and horizontal centerline deviation shall not exceed ? 3mm. Double hanging point gate in series two drum 1、什么是全额累进税率,什么是超额累进税率,简述二者的优缺点,2006年4月 答案略 2、简述税收得分类2007年4月 答:(1)按课税对象分类，可分为:(1分) ?对流转额的征税类;?对所得额的征税类;?对资源的征税类;?对财产的征税类;?对行为的征税类。 (2)按计征依法分类，可分为从价税和从量税。(1分) (3)按税收收入的归属权分类，可分为中央税，地方税，中央和地方共享税。(1分) (4)按税负是否转嫁分类，可分为直接税和间接税。(1分) (5)其他分类方法，可分为:(1分) ?实物税和货币税;?一般税和目的税;?定率税和配赋税。 3、简述我国现行税率的种类2010年4月 答:我国现行税率分为三种: 比例税率。比例税率是应征税额与征收对象数量为等比关系。 这种税率不因征税对象数量多少而变化。比例税率可分为:单一的比例税率、差别比例税率、幅度比例税率。 累进税率。累进税率是随征税对象数额的增大而提高的税率。 累进税率的形式分为全累税率和超累税率。累进税率对于调节纳税人收入有着特殊的作用。 定额税率。定额税率又称固定税额，是按单位征税对象，直接规定固定税额的一种税率形式。定额税率计算简便，适用于从量计税的税种。 lifting tests. Gate opening and closing test including full stroke without the water opening and closing test, under hydrostatic condition full-stroke opening and closing test, Nineth gate installation in strict accordance with the DL/T5018 norms, chapter gate installation regulations, 9-5-specific setup as shown in Figure 3. Trash rack installation procedure as described in Figure 9-5-4, trash rack installed in strict accordance with DL/T5 ... Figure 9-5-3 flow chart of steel gate installed total figure 9-5-4 trash rack installation flowchart 9.5.4 2 fixed hoist machine setup and methods (1) the technical requirements of installation 1) should be installed according to the construction drawings, drawings and technical documents of the supplier, fixed hoist installation, testing and commissioning of the machine. 2) install hoist base buildings, must be strong and safe. Crane elevation shall not exceed ? 5mm, standard deviation should not be greater than 0.5/1000. The concrete frame and Foundation member, should be carried out according to the requirements of construction and installation drawings pouring in concrete strength has not yet reached the design strength, are not allowed to remove and change the temporary support of hoist, but not for debugging and test run. 3) according to the lifting hoist machinery and equipment installation centre line alignment, the vertical and horizontal centerline deviation shall not exceed ? 3mm. Double hanging point gate in series two drum