TOPIC 1 Fiscal Scale and Structure in China Quiz
1、 Which tax is levied on enterprises or individuals mining minerals within the territory, such as crude oil, coal, salt, iron ,gold and other metallic minerals, as well as non-metallic minerals?
答案: Resource Tax
2、 Which does not belong to Non-tax revenue?
答案: Domestic debt revenue
3、 Which goods need to pay excise tax?
答案: Gasoline
4、 Which revenue accounts for the highest proportion of fiscal revenue in China?
答案: Tax revenue
5、 When did China carry out the reform of classification of government revenues and expenditures?
答案: 2007
6、 The functional classification of fiscal expenditure in China mainly reflects the different functions and policy objectives of government activities. True or False?
答案: 正确
7、 The economic situation couldn’t affect the growth of fiscal expenditures. True or false?
答案: 错误
8、 All government revenues and expenditures should be incorporated into the budgetary account system after 1994. True or false?
答案: 错误
9、 The functional classification of fiscal expenditure in China mainly reflects the different functions and policy objectives of government activities. True or false?
答案: 正确
10、 The relative index of fiscal expenditure scale refers to the actual amount of fiscal expenditure expressed by a country’s monetary unit. True or false?
答案: 错误
TOPIC2 Major Items of Fiscal Expenditure Quiz
1、 Which is belong to the arrangement to aid the poor in the future in China?
答案: Make scientific planning to consolidate and expand the outcomes of poverty alleviation and to enhance synergy with the rural revitalization strategy.
2、 Which is not the achievement of medical and health care spending in China?
答案: About 100% of hospital fees can be reimbursed.
3、 How many rural students in compulsory education were exempted from paying tuition and miscellaneous fees and were supplied with free textbooks in China during 2010-2015?
答案: 130 million
4、 When the central finance started to implement the plan for upgrading weak rural compulsory education schools in China?
答案: 2010
5、 Which is not the main method of fund raising in the health financing system in China?
答案: Social donation
6、 The registered urban unemployment rate has fallen for the ten consecutive year from 2009 to 2019 in China.
答案: 正确
7、 Central government started to establish a mechanism to guarantee funding for rural compulsory education in 2010 in China.
答案: 错误
8、 Social security is the only factor of social stability mechanism.
答案: 错误
9、 Spending on education is a fundamental and strategic investment to support long-term development of the country.
答案: 正确
10、 Giving top priority to education is an important function of public finance.
答案: 正确
TOPIC 3 Introduction of taxation Quiz
1、 which of the followings is not taxe on income?
答案: Sales tax
2、 which is taxe on property?
答案: Inheritance tax?
3、 In China, which of the followings is resouce tax?
答案: Urban and township land use tax
4、 Which kind of tax accounts for the largest proportion in China?
答案: VAT
5、 How many tax retes are there in China?
答案: 3
6、 The average and marginal tax rates are the same for proportional tax rate.
答案: 正确
7、 The certainty tax standard means a tax should have minimum compliance and administrative cost
答案: 错误
8、 Transfer tax is a kind of income tax.
答案: 错误
9、 According to who pays them, taxes can be classified into taxes on goods and services,and taxes on income.
答案: 错误
10、 The only function of taxation is financing function
答案: 正确
TOPIC4 Value added tax in China Quiz
1、 Taxpayers of VAT in China are divided into ( ).
答案: general taxpayers and small-scale taxpayers
2、 Which of the following is not a feature of VAT?
答案: VAT is an in-price tax.
3、 Which of the following falls within the scope of VAT goods? （ ）
答案: gas?
4、 Which of the following rates does not belong to the current VAT rate in China?( )
答案: 3%
5、 \Which of the following levying rates belongs to the levying rates used by small-scale taxpayers?( )
答案: 5%
6、 General VAT taxpayers are unable to provide accurate tax information on inputs and outputs.
答案: 错误
7、 The tax rate of leasing of immovable property in China is 6%.
答案: 错误
8、 Tax exclusive sales value= tax inclusive sales value ÷ (1+ applicable tax rate).
答案: 正确
9、 A zero tax rate is equivalent to a tax exemption for VAT.
答案: 错误
10、 Self-produced Primary Agricultureal Products are not subject to VAT in China.
答案: 正确
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