英语税法考试题及答案
一、单项选择题（每题2分，共20分）
1.Thetaxbaseforvalue-addedtaxis()
A.Thesellingpriceofgoods
B.Theprofitoftheenterprise
C.Thecostofgoods
D.Thenetincomeoftheenterprise
2.WhichofthefollowingisnotataxableitemforindividualincometaxinChina?()
A.Wagesandsalaries
B.Giftsfromfriends
C.Royalties
D.Incomefromleaseofproperty
3.CorporateincometaxinChinaisgenerallyleviedatarateof()
A.15%
B.20%
C.25%
D.30%
4.Thetaxrateforconsumptiontaxoncigarettesis()
A.Proportionaltaxrate
B.Fixed-amounttaxrate
C.Bothproportionalandfixed-amounttaxrates
D.Progressivetaxrate
5.ThedeadlineforfilingcorporateincometaxreturnsinChinais()
A.15daysaftertheendofeachmonth
B.15daysaftertheendofeachquarter
C.5monthsaftertheendofthetaxyear
D.3monthsaftertheendofthetaxyear
6.Value-addedtaxisa()
A.Directtax
B.Indirecttax
C.Propertytax
D.Behaviortax
7.Whichofthefollowingtaxesismainlyleviedonthetransferofrealestate?()
A.Businesstax(nowreplacedbyVAT)
B.Deedtax
C.Resourcetax
D.Stamptax
8.Thetaxrateforurbanmaintenanceandconstructiontaxinbigcitiesis()
A.1%
B.5%
C.7%
D.10%
9.Forsmall-scaletaxpayersofvalue-addedtax,thelevyrateisgenerally()
A.3%
B.5%
C.6%
D.11%
10.Thetaxthatisleviedontheexploitationofnaturalresourcesis()
A.Incometax
B.Consumptiontax
C.Resourcetax
D.Vehicleandvesseltax
二、多项选择题（每题2分，共20分）
1.Whichofthefollowingareincludedinthetaxableincomeofindividualincometax?()
A.Bonuses
B.Allowances
C.Incomefromwritingcontributions
D.Interestincomefromnationaldebt
2.Thefollowingtaxesbelongtoindirecttaxes()
A.Value-addedtax
B.Consumptiontax
C.Businesstax(beforereplacementbyVAT)
D.Stamptax
3.Taxpreferencesforenterprisesmayinclude()
A.Taxexemption
B.Taxreduction
C.Taxcredit
D.Accel