Characteristics of tax legal relationships: 1. The subject of the tax legal relationship, one party can be an enterprise, an institution or an individual, but the other party must be the state or a tax authority representing the country; 2. The tax legal relationship has a single entity The nature of rights or obligations in respect of tax; 3. The tax legal relationship has the nature of property ownership transfer; 4. Once the taxpayer performs the behavior stipulated in the tax law, a tax legal relationship arises. 41. Which rights and licenses in my country should be subject to stamp duty? Answer: Rights and licenses: 1. House property rights certificate issued by the government department; 2. Industrial and commercial business license; 3. Trademark registration certificate; 4. Patent certificate; 5. Land use certificate. 42. Briefly describe the basic model of personal income taxation. Answer: The basic taxation model of personal income tax. There are currently three personal income tax models in the world: 1. Classified income taxation model; 2. Comprehensive income taxation model; 3. Classified comprehensive income tax system. 43. Briefly describe the components of tax administrative compensation. Answer: The constituent elements of tax administrative compensation mainly include the following points: 1. The illegal conduct of tax authorities or their staff; 2. The existence of facts that cause damage to the legitimate rights and interests of taxpayers and other tax parties; 3. The tax authorities and their There is a causal relationship between the employee's illegal behavior and the actual damage. 5. Essay question (12 points for this major question) 44. How to understand the substantive taxation principles of tax law interpretation? Answer: The principle of substantive taxation is also called substantive taxation law, substantive taxation doctrine, and economic observation method. It originated in Germany after World War I. The principle of qualitative taxation is a tax law interpretation principle put forward to ensure reasonable and effective tax collection when economic life is diversified and transaction methods are complicated. The principle of substantive taxation means that whether a certain situation should be taxed cannot be determined solely based on its appearance and form, but should be judged based on the actual situation, especially its economic purpose and the essence of economic life, to determine whether it meets the taxable elements. To ensure fair, reasonable and effective taxation. In order to increase the transparency of special tax adjustments made by tax authorities to taxpayers, form social supervision, tax authorities and their staff can reduce the possibility of power abuse and rent-seeking. 6. Case analysis questions (*** 2 sub-questions of this major question, 10 points for each question, ***20 points) 45. Case: A brewery had the following business during a certain tax period: 1. Purchased a batch of barley from a certain grain management department, worth 1 million yuan; 2. Purchase Other raw materials used for taxable projects, worth 100,000 yuan; 3. Purchased one production equipment, worth 200,000 yuan; 4. Sold 3,000 tons of beer to general taxpayers at a unit price of 3,200 yuan per ton, and the payment has been received; 5 .Sold 300 tons of beer to self-employed individuals, with a unit price of 3,500 yuan per ton; 6. Sponsored 1 ton of beer to an exhibition, worth 3,200 yuan; 7. Distributed 10 tons of beer to the employees of the factory, worth 32,000 yuan; 8. Undeducted in the previous period The input tax is 8,000 yuan. Based on the above materials and in accordance with the tax law, calculate the value-added tax payable by the factory for the current period and explain the reasons. Answer: 1. For input tax, a low tax rate of 13 applies and is allowed to be deducted. 2. Input tax is subject to a tax rate of 17 and is allowed to be deducted. 3. For fixed assets, the input tax is not allowed to be deducted. 4. When selling beer to general taxpayers, output tax should be calculated. 5. When selling beer to self-employed individuals, the sales price is tax-included, which should be converted into tax-exclusive price to calculate the output tax. 6. Sponsoring beer is regarded as a sales activity and VAT is levied. 7. Self-produced goods distributed to employees of the unit for use shall be regarded as sales and value-added tax will be levied. 8. The input tax that was not deducted in the previous period will be carried forward for deduction in the current period. 9. Output tax = 〖3000×3200 300×3500÷ 3200 32000〗×17=1,790,548 yuan = 1,790,550 yuan; input tax = 100×13 10×17=147,000 yuan. 10. Value-added tax payable = output tax – input tax = 1,790,55-14,7-8,000÷10,000=1,635,600 yuan. 46. ??Case: Writer Wu, a freelancer, also opened a bookstore by himself and obtained a business license as an individual industrial and commercial household.

Wu's income in 2008 is as follows: 1. Being hired as a consultant by a TV station's "May Day" literary evening group, and receiving a consulting fee of 4,000 yuan; 2. Taking part-time classes in the Chinese Department of a university, twice a month, with a remuneration of 400 yuan per class; 3. Publish a collection of personal works and earn an income of 20,000 yuan; 4. The bookstore’s annual sales are 90,000 yuan, and after deducting purchase costs, taxes, and fees, the net income is 30,000 yuan. Question: How should Wu pay tax on the above income according to my country’s current tax laws? Please explain the reason and list the calculation formula. Answer: 1. Consulting fees are labor remuneration, and the tax payable is: ×20% = 6402. Since part-time income does not exceed 800 yuan per month, no income tax is levied. 3. Publishing a personal collection of works is considered author remuneration income, and the tax payable is = 20,000 × × 20% × = 2,240. 4. Bookstore income is the income of individual industrial and commercial households, and the excess progressive tax rate is applied, and the tax payable = 30,000 × 20% - 1,250 = 4750. The total personal income tax payable by Wu this year is 640 2240 4750 = 7630

Tax Management Test Paper 3 of the Beijing Higher Education Self-Study Examination in April 2000. At present, in my country's corporate income tax and foreign-invested enterprises and foreign corporate income tax The biggest difference lies in the scope and degree of tax benefits. ( ) 4. The administrative affairs and work operations of the local taxation bureaus are solely responsible for the local governments. ( ) 5. The current tax management system classifies value-added tax and resource tax as taxes shared by the central and local governments, while consumption tax and securities transaction tax are classified as central taxes. ( ) 6. When the tax authorities order a taxpayer to pay taxes within a time limit and the taxpayer fails to pay within the time limit, upon approval, the tax authorities may seize or seal up all the taxpayer's property. ( ) 7. The basic copy of the invoice is three copies, the first copy is the stub copy, the second copy is the accounting copy, and the third copy is the invoice copy. ( ) 8. The hearing of tax administrative reconsideration cases must reflect the principles of openness and fairness and can only be conducted in the presence of the parties concerned. ( ) 9. Tax agency behavior is to handle tax matters in one’s own name. ( ) 10. my country’s first public-facing certified tax agent examination was held in 1999. ( ) 2. Multiple-choice questions (If there are one to four correct answers among the alternative answers, select them all and write their numbers in the brackets after the question stem. No points will be given for multiple choices, few choices, or wrong choices. .

1 point for each question, ***10 points) 1. In my country's personal income tax law, items that are incidental income include ( ) A. Winning a lottery B. Savings with a prize C. Year-end dividends D. Accepting donations 2. my country's tax collection and management The law stipulates that the invoice stubs and invoice registration books that have been issued should be kept for a period of ( ) A. 10 years B. 15 years C. 5 years D. 8 years 3. The main forms of criminal penalties for illegal violations stipulated in my country's Tax Collection and Administration Law Yes ( ) A. Fine B. Confiscation of illegal income C. Fine D. Order to make corrections within a time limit 4. The tax authorities allow taxpayers or withholding agents to fail to pay or underpay taxes due to their own responsibility. Yes ( ) A. 5 years B. 8 years C. 10 years D. 3 years 5. According to my country’s Tax Collection and Administration Law, the behavior of not issuing invoices in accordance with regulations includes ( ) A. Altering the invoice B. Opening the invoice and using it yourself C .Lending invoices D.Issuing on behalf of others 6. The currently commonly used tax declaration method in our country is ( ) A. Direct declaration B. Electronic declaration C. Special administrator’s guidance and declaration D. Mail declaration 7. Taxes that were abolished in my country in 1994 There are ( ) A. Market transaction tax B. Special oil tax C. Product tax D. Deed tax 8. At present, the tax rates adopted in my country’s current tax law are ( ) A. Proportional tax rate B. Excessive progressive tax rate C. Excessive tax rate Progressive tax rate D. Fixed tax rate 9. If a taxpayer fails to file a tax return on time and therefore fails to pay the tax within the prescribed period, the tax authority may impose a daily late payment penalty, the amount of which is ( ) of the overdue tax. A. 2 B.1 C.5 D.3 10. A tax guarantor refers to a person recognized by the tax authorities as having the ability to guarantee tax payments in China ( ) A. Citizen B. Legal person C. Enterprise D. State agency 3. Fill in the blanks (1 point for each blank, ***20 points) 1. Tax planning has the characteristics of legality, __________, ____________ and comprehensiveness. 2. Vouchers used by tax authorities when collecting and withholding taxes on their own behalf or entrusting them to collect and withhold taxes, including __________ and __________. 3. According to my country’s Tax Collection and Administration Law, tax registration, change or cancellation of registration is not reported within the prescribed time limit. Taxpayers shall be ordered by the tax authorities to make corrections within a time limit. If they fail to make corrections within the time limit, a fine of not more than ___________ yuan may be imposed; if the circumstances are serious, a fine of not less than _______________ yuan but not more than _______________ yuan may be imposed. 4. Tax law stipulates that when accounting, you must use a pen and blue or black ink to write. __________________ pens or ________ pens are not allowed. 5. The tax authorities have the right to take __________ measures against taxpayers who operate without a license and fail to pay taxes. 6. The person who fills out the bill fills in the copy of the invoice separately. The invoice or payment and reimbursement copy is for a large amount, while the stub and accounting copy are for a small amount. This behavior is usually called ____________________. 7. Use receipts, white pages, etc. The purpose of using paper slips instead of invoices is ____________________. 8. The delivery methods of tax documents include direct delivery, _______________, ______________ and public announcement delivery. 9. If the tax document is delivered by announcement, it will be deemed to have been served on __________ days from the date when the tax authority announces the tax document. 10. Tax administrative reconsideration takes ____________________ as its adjustment object. 11. Tax administrative reconsideration agents are generally divided into legal agents, _______________ and _______________. 12. The principles of tax agents include the principle of impartiality, the principle of ____________________ and the principle of ____________________.

4. Explanation of terms (5 points for each question, ***25 points) 1. Tax preservation measures 2. Tax planning 3. Tax registration 4. Tax agency 5. Tax management system 5. Short answer questions (7 points for each question, ***21 points) 1. Briefly describe the legal relationship of tax collection. 2. Briefly describe the criminal legal liability for tax violations. 3. Briefly describe the rights of taxpayers. 6. Essay question (14 points) Discuss how to strengthen my country's invoice management based on reality.

What teaching materials should I read? Self-taught accounting certificate? What textbooks should I read for self-study of accounting certificate? How to computerize operations? Now there is no test on operations. They are all multiple-choice questions on computers, basic computer operation knowledge and some financial software knowledge, multiple-choice questions. After reading the book, do more questions and papers. I am from Xinjiang.

What textbooks should Texas College study for the self-study accounting major in Texas? What subjects should I take? How many exams a year 1. Theoretical courses mainly include: ideological and moral cultivation and legal foundation, college English, advanced mathematics, college computer foundation, Visual Foxpro programming, economics, economic law, accounting regulations and professional ethics, basic accounting, finance Accounting, financial management, corporate auditing, statistical principles, management accounting, taxation practice, accounting computerization, cost accounting, finance and finance, modern business management, marketing, construction enterprise accounting, electric power enterprise accounting, financial enterprise accounting, budget ***37 courses including accounting, real estate business accounting, commodity circulation business accounting, etc. 2. Practical courses mainly include: cognitive internship, basic accounting training, statistical principles training, economic law training, financial accounting simulation training, cost accounting training, accounting computerization training, taxation practical training, ***16 courses including corporate auditing training, financial management training, management accounting training, pre-job comprehensive training, and graduation internship. 3. Elective courses In order to strengthen the cultivation of students' comprehensive quality, the school has opened 74 elective courses for all students. Mainly include: college students' mental health, safety education, Chinese history, marketing and practice, photography knowledge and appreciation, corporate culture and other courses.

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