1.材料分析题- (共1题)
国务院总理***7月24日主持召开国务院常务会议,决定进一步免征部分小微企业增值税和营业税;在上海实行增值税的试点,试点成功再推广。这一系列措施的出台,持续释放了改革红利,为稳增长和调结构注入新动力。
(1)税收是国家组织 的重要途径,我国税收的本质是 。(2)暂免征收部分小微企业增值税和营业税,从税收制度的要素看,这一政策属于
A、调整纳税人B、调整征税对象
C、调整税率D、监督经济的手段
(3)下列关于税收的认识是否正确,请作出判断。
①税收是国家按照法律规定,向纳税人征收财物的一种方式。
②税率是税收制度的主要标志,征税对象是税收制度的中心环节。
③征税是政府把一部分社会产品集中后,在全社会范围内进行二次分配使用,以满足社会公众对公共产品的需求。
④公民纳税越多,说明他创造的财富越多,对社会的贡献越多。
(4)国家暂免部分小微企业增值税和营业税,请简要回答此项政策实施对部分小微企业的积极意义。
(5)有人认为,税率越高,国家的税收收入就会越多。你觉得这个观点正确吗?请简要说明理由。
2.单选题- (共17题)
A.这是财政运行的最好状态 |
B.这是财政运行的最差状态 |
C.形成大量节余,财政资金没有有运用,对经济建设和社会发展不利 |
D.是比财政赤字政策更好的一种财政政策 |
A.适时适度调整分配政策,完善分配制度 |
B.减少财政的经济建设支出,开源节流 |
C.增加税收收入,保持财政收支平衡 |
D.加快经济发展,增强国家的综合经济实力 |
A.经济发展是根,财政收入是叶,根深才能叶茂 |
B.财政收入是财政支出的目的 |
C.只要经济发展财政收入就会增加 |
D.财政支出决定财政收入 |
A.提高社会总体消费水平 | B.为巩固国防提供可靠的物质保障 |
C.促进国民经济平稳运行 | D.增强国有经济的活力 |
A.国家可以随机加税或减税 | B.国家利用税收组织财政收入 |
C.国家利用税收监督经济 | D.国家利用税收调节经济 |
A.税收是组成国家财政的来源之一 | B.依法纳税是对国家、对社会的一种贡献 |
C.纳税人有及时提供信息和按时纳税的义务 | D.公民有监督税务部门工作的权利 |
①监督税务部门工作的权利
②及时向税务部门提供与纳税有关的信息
③纳税人信息资料的保密权利
④了解和监督税款如何使用的权利
A.①②③ | B.②③④ | C.①②④ | D.①③④ |
A.税收具有固定性 | B.税收具有用之于民的本质属性 |
C.依法纳税是公民的基本义务 | D.税法可以保障调控政策的实施 |
A.税收是实现国家职能的物质基础 | B.税收的唯一作用是筹集国家财政资金 |
C.税法是税收的法律依据和法律保障 | D.税收可以满足社会公众对公共产品的需求 |
A.税收是组织财政收入的基本形式 | B.税收具有无偿性的特征 |
C.税收是国家提高经济效益的重要途径 | D.税收具有强制性的特征 |
A.促进社会整体经济效益提升 | B.实现以资本投入为主的发展方式转变 |
C.大幅度提高传统工业的产值 | D.使新兴工业成为吸纳就业的主渠道 |
A.农业处于基础地位 | B.农业始终起着主导作用 |
C.农业是国民经济发展的主体 | D.农业现代化水平决定整个国家的现代化 |
A.加大投资,加快经济 | B.降低速度,停止建设 |
C.统筹城乡,保持均衡 | D.科学发展,转变方式 |
A. 巩固和加强第一产业,加强农业的基础地位,加快传统农业向现代农业转变
B. 农业在国内生产总值中的比重大幅度上升
C. 调整和提高第二产业,提高工业现代化水平
D. 积极发展以现代服务业为重点的第三产业
3.选择题- (共6题)
Most of us have probably1of Mickey Mouse, Donald Duck, and many other famous Disney characters. Perhaps we have even seen them in movies. But have you ever2to Disneyland? 3fact, there are now four4Disneyland amusement parks around the world. Two are in the United States, one is in Japan, and5 is in France.
Disneyland is an amusement park, but we can 6call it a theme park. It has all the normal7that you can find at an amusement park, but it also has a theme. The theme, of course, is Disney movies and Disney characters. For example, you can find a roller coaster in most amusement parks, but in Disneyland, the8of the roller coaster is Disney characters. This means that you can find Disney characters all over the roller coaster. You can also 9Disney movies, eat in Disney restaurants, and buy Disney gifts. And you can see Disney characters 10around Disneyland all the time.
Most of us have probably1of Mickey Mouse, Donald Duck, and many other famous Disney characters. Perhaps we have even seen them in movies. But have you ever2to Disneyland? 3fact, there are now four4Disneyland amusement parks around the world. Two are in the United States, one is in Japan, and5 is in France.
Disneyland is an amusement park, but we can 6call it a theme park. It has all the normal7that you can find at an amusement park, but it also has a theme. The theme, of course, is Disney movies and Disney characters. For example, you can find a roller coaster in most amusement parks, but in Disneyland, the8of the roller coaster is Disney characters. This means that you can find Disney characters all over the roller coaster. You can also 9Disney movies, eat in Disney restaurants, and buy Disney gifts. And you can see Disney characters 10around Disneyland all the time.
Most of us have probably1of Mickey Mouse, Donald Duck, and many other famous Disney characters. Perhaps we have even seen them in movies. But have you ever2to Disneyland? 3fact, there are now four4Disneyland amusement parks around the world. Two are in the United States, one is in Japan, and5 is in France.
Disneyland is an amusement park, but we can 6call it a theme park. It has all the normal7that you can find at an amusement park, but it also has a theme. The theme, of course, is Disney movies and Disney characters. For example, you can find a roller coaster in most amusement parks, but in Disneyland, the8of the roller coaster is Disney characters. This means that you can find Disney characters all over the roller coaster. You can also 9Disney movies, eat in Disney restaurants, and buy Disney gifts. And you can see Disney characters 10around Disneyland all the time.
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【1】题量占比
材料分析题:(1道)
单选题:(17道)
选择题:(6道)
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【2】:难度分析
1星难题:0
2星难题:0
3星难题:0
4星难题:0
5星难题:0
6星难题:16
7星难题:0
8星难题:2
9星难题:0