一、填空题(每空1分,共16分) 1.财政补贴是一种特殊形式的_____________。 2.从资金来源和资金运用看,财政信用主要是采取__________________方式。 3.固定资产折旧率由国家_____________统一规定。 4.按分税制财政体制,中央财政对地方税收返还数额以________________基期年核定。 5.非生产性支出,指与____________没有直接关系的各项支出。 6.通过财政安排的_____________,数额最大,所占财政支出比例也最高。 7.据史料记载,我国的公债产生于____________末年,开始是向外国借款。 8.经济运行需要采取计划和_______________两种形式进行调节。 9.国家取得财政收入的手段是凭借政治权力和________________。 10.筹集财政资金的合理负担原则的要旨是______________。 11.国家为保证土地资源开发利用和治理等建设需要,专门设立了“______________”。 12.企业___________在国家与企业之间分配的比例,是正确处理国家与企业分配关系的要点。 13.抗战胜利后,国民党政府规定以法币收换伪币的收换率,是1元法币兑换_____________。 14.新民主主义财政同社会主义性质的__________有着密切的内在联系。 15.纳税期是根据各产业、企业生产经营特点、__________和课税对象确定的。 16.“双紧”政策 First, fill in the blank (1 point for each empty, a total of 16 points) 1. Financial subsidies are a special form of _____________. 2. From the sources of funds and the use of funds, fiscal credit is mainly taken __________________ way. 3. The depreciation rate of fixed assets is regulated uniformly by the state. 4. According to the tax-sharing system, the central government will check the amount returned by the local government to ________________ base period. 5. Non-production expenditures refer to expenditures not directly related to ____________. 6. Through the financial arrangements _____________, the largest amount, accounting for the highest proportion of financial expenditure. 7. According to historical records, China’s government bonds originated in the last years of ___________ and started to borrow from foreign countries. Economic operation needs to be planned and _______________ two forms of adjustment. 9. The means by which a country gains revenue is by virtue of political power and ________________. 10. The essence of the principle of reasonable payment of financial resources is ______________. 11. The State has set up “______________” specifically to ensure the construction needs of land resources such as exploitation, utilization and governance. 12. The proportion of enterprises ___________ distributed between countries and enterprises is the key point for correctly handling the distributional relationship between the state and the enterprises. 13. After the victory of the War of Resistance Against Japan, the Kuomintang government stipulated that the exchange rate of counterfeit currency in exchange for legal currency shall be 1 yuan of legal currency exchanged for _____________. 14. There is a close internal connection between the new-democratic finance and the socialist nature of __________. 15. Tax period is based on various industries, production and management characteristics, __________ and tax object identified. 16. “Double Tight” policy