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一、填空题1、政治权力分配关系2、社会产品阶级和国家3、计算税额4、经济行政管理机关5、经济行政机构直属机构6、综合监督性间接控制性。二、判断题1、√2、√3、√4、×5、×6、√7、×8、√9、×10、√三、选择题1、B 2、A 3、B 4、A 5、B 6、A 7、C8、A 9、B 10、B四、简答题1、公平税负原则,实质上是合理负担的原则。在我国,由于自然条件不同,经济发展水平不同,经济效益和盈利水平也就不同;由于实行按劳分配原则,劳动者的体力、智力不同,个人收入就有多育少;由于多种经济并存,也就造成不同地区、不同行业、不同企业和不同纳税人的负担能力不同。因此,在建立社会主义税制时,应从以下三个方面体现公平负担原则:(1)从客观自然经济条件方面分析,应使客观经济条件优越,或有级差收入的,多负担;使客观经济条件差的,少负担。(2)从负担能力方面考察研究,应使负担能力大的,多纳税;负担能力小的,少纳税;没有负税能力
First, fill in the blank questions 1, the distribution of political power 2, the social product class and country 3, calculate the amount of tax 4, the economic administrative organs 5, the economic administrative agencies directly under the agency 6, integrated supervision of indirect control. Second, the judgment questions 1, √2, √3, √4, × 5, × 6, √7, × 8, √9, × 10, √ Third, multiple choice 1, B 2, A 3, B 4, A 5, B 6, A 7, C8, A 9, B 10, B IV. Short answer questions 1. The principle of fair tax burden is essentially a principle of reasonable burden. In our country, due to different natural conditions and different levels of economic development, economic efficiency and profitability are also different. Because of the principle of distribution according to work, laborers have different physical and intellectual resources, and their personal incomes have more and less education. Due to the coexistence of multiple economies , Resulting in different regions, industries, enterprises and taxpayers with different affordability. Therefore, we should reflect the principle of fair burden in the following three aspects when establishing the socialist tax system: (1) From the analysis of the objective natural and economic conditions, the objective economic conditions should be superior or there should be a differential income; Poor, less burdensome (2) study and study from the aspect of affordability, should make taxpayers with more affordability, less taxpayers, less taxpayers, no taxpayers