税收基础-测试（Tax Fundamentals - Testing）.docVIP

税收基础-测试（Tax Fundamentals - Testing） Financial planner professional national vocational qualification three special test questions tax base (2 points per subject, 50 questions, a total of 100 points) First, individual choice questions (first ~ 35 questions). Every day there is only one best answer. Please choose the correct answer 1, the following does not belong to the characteristics of tax is (). A. political, B., gratuitous, C., fixed D., mandatory [answer] A [analysis] this article examines the three characteristics of taxation. 2, for the excessive progressive tax rates, the following statement is incorrect. A. according to the tax basis of different parts of the progressive tax, B. calculation method simple, easy to calculate C., the current personal income tax with excess progressive tax rate, D. tax burden is more reasonable [answer] B [analysis] the characteristics of excess progressive tax rate are investigated in this paper. The method has different tax rates for different parts. Therefore, the calculation method is complex, and the larger the number of tax bases, the more the distance between them, the more steps are taken. 3, as regards tax reduction and exemption, the following statement is incorrect. A. exemption is the amount of tax exempt from taxation. B. countries should allow individuals to deduct part of their cost from income when they levy taxes on individuals, free of tax C. For taxpayers, tax credits the same amount of expense deduction is more cost-effective than some D. tax credit refers to allow taxpayers to directly deduct the amount of taxable income with other taxes [answer] D or some of the costs paid The concept and characteristics of tax reduction and exemption are examined in this paper. Tax credits are defined as allowing taxpayers to directly reduce their tax payments at some expense or other taxes paid. 4, as regards resident taxpayers, the following statement is correct. A. for the temporary departure, not less than 20 days, B.