multiple-choice

1, among the following items, the one that does not belong to the scope of VAT is ().

I. Goods futures

B, power companies charge power generation enterprises access fees.

C. supply or exploitation of raw natural water

D. The printing enterprise accepts the entrustment of the publishing unit to print books with a unified national serial number.

multiple-choice question

2, about the basic principles of tax law, the following statement is correct ().

First, the tax legalism can be summarized as three specific principles: statutory tax elements, clear tax elements and taxation according to law.

B, tax fairness requires that the tax burden must be distributed according to the taxpayer's affordability, with equal affordability and the same tax burden; Different affordability, different tax burden.

C. The significance of the principle of substantive taxation lies in preventing taxpayers from evading taxes and avoiding taxes, and enhancing the fairness of the application of tax laws.

D, there is a certain conflict between tax cooperation trust and tax fairness. Therefore, the tax laws of many countries have made certain restrictions when applying this principle.

The principle of tax fairness gives taxpayers the right to demand substantive interests and procedural tax fairness.

multiple-choice question

3, the principle of application of tax law refers to the tax administrative organs or judicial organs must follow when using tax laws and regulations to solve specific problems, including ().

First, the principle of legal priority

B, the principle of tax legalism

C, the principle of non-retroactivity of law

The principle that procedure is superior to entity.

The principle that special law is superior to common law

multiple-choice

4. The following statement about the effectiveness of the tax law is incorrect ().

A, replacing the old tax law with the new tax law is the most common way to declare the tax law invalid.

B, the tax law with low effectiveness conflicts with the tax law with high effectiveness, and the tax law with low effectiveness is invalid.

C, the effect of China's tax law on people adopts the principle of combining personal and territorial.

D, the spatial effect of tax law ultimately boils down to the effect on time.

multiple-choice question

5. Among the following statements about legislative interpretation, judicial interpretation and administrative interpretation of tax law, the correct one is ().

First, the legal interpretation of the National People's Congress Standing Committee (NPCSC) has the same effect as the law.

B the explanations given by the Supreme People's Court and the Supreme People's Procuratorate have legal effect and can be used as the basis for handling cases and applying laws and regulations.

C. In China, the administrative interpretation of tax law is an important part of the interpretation of tax law, and a large number of documents with the nature of administrative orders are mainly issued by the state tax administrative organs. Have you noticed? Or? Announcement? compose

D the explanations given by the Supreme People's Court and the Supreme People's Procuratorate cannot be used as the basis for handling cases and applying laws and regulations.

E, what we usually call tax legislative interpretation refers to prior interpretation.