论文部分内容阅读
一、填空题(每空1分,共10分)1.税收有其固有的形式特征,即强制性、无偿性、____。2.税收制度是国家在____方面制定的工作规程和行动准则,是各种税收法令和征收办法的总称。3.____是指以商品或非商品的流转额为征税对象所征收的一类税。4.我国现行的所得税制度,是指根据现行税法建立的____、____和外国企业所得税、个人所得税制度。5.____是国家对从事资源开采的单位和个人,因资源差异而形成的级差收入征收的一种税。6.凡从事____,有农业收入的单位和个人,都是农业税的纳税人。7.____,指国家划分中央和地方的税收管理权限,规定税务机构设置与隶属关系的制度。8.我国经济行政管理机关大致可分为____、____和经济监督检查机关三大类。
First, fill in the blank (1 point for each empty, a total of 10 points) 1. Taxes have their inherent form characteristics, that is compulsory, gratuitous, ____. 2. Tax system is the country in the ____ aspects of the work rules and guidelines for the development of various tax laws and ordinances and collection methods. 3 .____ refers to a class of taxes levied on the sales of commodities or non-commodities. 4. The current income tax system in our country refers to the ____, ____ and the income tax of foreign enterprises and the system of personal income tax established under the existing tax laws. 5 .____ is a tax levied by the state on units and individuals engaged in the exploitation of resources for differential income arising from the difference in resources. 6. All engaged in ____, agricultural income units and individuals are agricultural taxpayers. 7 .____, refers to the state divided between the central and local tax administration authority, provides the tax authorities to set up and affiliation system. 8. China’s economic administration can be broadly divided into ____, ____ and economic supervision and inspection agencies three broad categories.