中级经济师考试真题演练7

1、专业好文档经典例题【例题12005年单选题】税收的本质是()。a.税收仅仅是一种取得财政收入的工具b.税收能调节国民经济分配格局c.税收体现了国家同社会集团、社会成员之间的特定分配关系d.税收能监督国民经济运行【答案】c【例题22007年单选题】税收的首要职能是()。a.财政职能b.经济职能c.监督职能d.调控职能【答案】a【例题3单选题】国家税收不应对经济行为产生干扰体现了税收的()。a.经济原则b.资源配置原则c.公平原则d.稳定原则【答案】a【例题4多选题】下列关于税收效率原则的表述中正确的有()。a.税收要有利于社会从可利用的资源中获得最大的利益b.税收要有利于经济机制的有效运行c.征

2、收制度要筒，征收费用要省d.税收要最大限度地取得财政收入e.税收要有利于社会公平分配【答案】abc【例题5单选题】中华人民共和国增值税暂行条例实施细则属于()。a.税收法律b.税收法规c.税收规章d.行政文件【答案】c【例题6多选题】税率的基本形式有()。a.比例税率b.累进税率c.定额税率d.名义税率e.实际税率【答案】abc【例题7单选题】甲国居民有来源于乙国所得100万元、丙国所得100万元，甲、乙、丙三国的所得税税率分别为40%、50%、30%。在综合抵免法下，甲国应对上述所得征收所得税为()。a.80万元b.50万元c.10万元d.0【答案】d【解析】抵免限额=10040%+1004

3、0%=80万元实际缴纳=10050%+10030%=80万元该笔所得征收所得税80-80=0万元【例题8单选题】甲国居民有来源于乙国经营所得100万元，特许权使用费所得50万元。甲、乙两国经营所得的所得税税率分别为50%、40%;甲、乙两国特许权使用费所得的所得税税率分别为10%、20%。在分项抵免法下，甲国应对上述所得征收所得税为()。a.55万元b.15万元c.10万元d.5万元【答案】c【解析】经营所得抵免限额=10050%=50万元实际缴纳=10040%=40万元该笔所得征收所得税50-40=10万元特许权使用费所得抵免限额=5010%=5万元实际缴纳=5020%=10万元该笔所得征收

4、所得税5-5=0万元【例题92004年单选题】甲国居民有来源于乙国的所得100万元，甲乙两国的所得税税率分别为30%、20%，两国均行使地域管辖权和居民管辖权。在抵免法下甲国应对该笔所得征收所得税()。a0b10万元c20万元d30万元【答案】b【解析】抵免限额=10030%=30万元乙国实际缴纳=10020%=20万元30万元甲国该笔所得征收所得税30-20=10万元【例题92006年单选题】a国居民王先生在b国取得所得100000元，已知a国实行收入来源地管辖权，a国税率为20%;b国实行居民管辖权，b国税率为l0%。a、b两国没有税收抵免的税收协定，则王先生这笔所得应纳税款为()。a.0

5、b.10000元c.20000元d.30000元【答案】a【解析】a国实行收入来源地管辖权，所以对本国居民来源于b国的收入不纳税b国实行居民管辖权，所以对a国居民在b国取得的收入不纳税所以王先生的所得不管在a国还是b国均不纳税。【例题10案例分析题】甲国居民有来源于乙国经营所得100万元，特许权使用费所得50万元;来源于丙国经营所得200万元，特许权使用费所得60万元。甲、乙、丙三国经营所得的所得税税率分别为50%、40%、60%;甲、乙、丙三国特许权使用所得的所得税税率分别为10%、20%、5%。根据上述材料，回答下列问题：1.在分国抵免法下来源于乙国所得的抵免额为()。a.55万元b.50

6、万元c.10万元d.0【答案】b【解析】乙国所得抵免限额=10050%+5010%=55万元在乙国实际纳税额=10040%+5020%=50万元，小于抵免限额。所以抵免额为50万元2.在分国抵免法下来源于丙国所得的抵免额为()。a.123万元b.106万元c.104万元d.o【答案】b【解析】丙国所得抵免限额=20050%+6010%=106万元在丙国实际纳税额=20060%+605%=123万元，大于抵免限额。所以抵免额为106万元3.在分国抵免法下甲国应对上述所得征收所得税税额为()。a.161万元b.5万元c.0d.-7万元【答案】b【解析】55-50=5万元4.在综合抵免法下上述所得的

7、抵免额为()。a.173万元b.161万元c.123万元d.50万元【答案】b【解析】抵免限额=10050%+5010%+20050%+6010%=161万元实际纳税额=10040%+5020%+20060%+605%=173万元，大于抵免限额。所以抵免额为161万元5.在综合抵免法下甲国应对上述所得征收所得税税额为()。a.166万元b.10万元c.0d.-7万元【答案】c【解析】161-161=0winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has bee

8、n passed fit after a lower-leg injury, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match again

9、st england on the opening day.aussie winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournam

10、ent so far.the kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said william

11、s.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to

12、 meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs g

13、overning body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supers

14、onic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower

15、 level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses

16、the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the fi

17、nal and they will not make the same mistake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a

18、weakness, a team under-cooked - but i have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but