Answer quiz online fiscal laws and regulations

1 Multiple choice: to
1988 amendment to the Constitution
2004 revision to the Constitution
1999 amendment to the Constitution
1993 amendment to the Constitution

2. Multiple choice: According to the provisions of the Administrative Licensing Law , on administrative licensing application materials are incomplete or the applicant does not meet the statutory form, the executive should be on the spot or within the statutory period, inform the applicant needs to make corrections all the contents. The statutory period is ().
15 日
5 日
7 日
10 日

3. Multiple choice: According to the budget law, all levels of government budget should be in accordance with the level of government budget expenditures (the) set the reserve fund for the execution of the budget year for natural calamities and other unforeseen expenses of the special expenses.
3%
5%
1% -3%
1% -5%

4. multiple choice: local budgets in accordance living within our means, the principle of balance of remittances ready, not out the deficit. Except as otherwise provided in the law and the State Council, local government () local government bonds.
can issue
reported to the approval of the people's congresses can be issued
reported to the level approved by the Standing Committee shall issue behind issue


5. Multiple choice: According to the Budget Act to implement the Ordinance, the government financial departments at or above the county level shall, at the same level People's Congress approved the budget of the level of government from the date of the statutory period, the approval of the level of departmental budgets. The statutory period is ().
30 日
45 days
15 日
20 日

6. Multiple choice: According to the budget law, at all levels of control over the treasury segment of the library is ().
the level of bank treasury directors
the level of government tax department
the level of government financial departments
the level of government manufacture department

7. Multiple choice: According to the Government Procurement Law provisions of city divided into districts, autonomous prefectures and more centralized government procurement agencies are set up ().
corporate social teams
profit business enterprise Nonprofit corporation
authorities
legal

8. Multiple choice: is local rations as government acquisition projects, the centralized procurement classify and the government buy the prescribed limit, at () decided and published.
city divided into districts, autonomous prefectures and local people's government or its authorized agencies
county level people's government or its authorized agencies
the State Council or its authorized agencies
provinces, autonomous regions, municipalities or its licensed agencies

9. Multiple choice: According to the government procurement law, government procurement supervisory and administrative department shall, after receipt of a complaint within the statutory period, make a decision on the complaint, and in written form notify the accuser and the complaint with the relevant parties. The statutory period is ().
90 days
30 days
45 days
60 days

10. Multiple choice: According to the Business Tax requirements, foreign exchange banks trading business, its turnover to determine the basis for the ().
foreign exchange selling price of the purchase price


central equality of foreign exchange trading foreign exchange selling price minus the purchase price balance

11. Multiple choice: According to the Enterprise Income Tax Law requirements, business tax year the wastage occurred, to grant carried along to subsequent years,Womens Lacoste Shua Trainers, the income to make up for subsequent years, but shall not surpass the highest carry-over period (.)
5 years
8 years
10 years
3 years

12. Multiple choice: According to the corporation income tax law, corporate charitable alms occurred in the calculation of maximum permitted taxable income deductible portion of the total profit for the year ().
20%
10%
15%
12%

13. Multiple choice: one performer performing a acquisition income of 100,000 yuan, according to the private income tax law, he should pay personal income tax of $ ().
28000 元
25000 元
16000 元
22000 元

14. Multiple choice: According to the personal income tax law, the following options, are exempt from personal income tax project ().
personal savings deposits
dividends
royalties
insurance claims

15. Multiple choice: According to the weighed, generally should be secondhand ().
History
present amount replacement cost

fair value

16. Multiple choice: depends on the amount of equity () dimension.
assets and liabilities, assets and expenses

assets and income
assets and profits

17. Multiple choice: to encounter the income and revenue recognition criteria defined in the project, should be comprised ( ).

proceeds statement equilibrium canvas money stream

accounting statements

18. Multiple choice: units engaged in accounting work, must obtain () certificates.
qualification
registered appraiser qualifications
bookkeeping certified public accountant eligible


19. Multiple choice: The following options, the right of Certified Public Accountants, Certified Public Accountants violation of the CPA law firm behavior given administrative punishment is ().
Chinese Institute of Certified Public
provinces, autonomous regions and municipalities of Certified Public Accountants
provinces, autonomous regions and municipalities financial sector
agency of the Ministry of Finance

20. Multiple choice: The civil service checkup, in accordance with administrative privileges, a comprehensive appraisal of the German civil service, ability, diligence, and accomplishments, sincerity, focusing on assessment of the civil service ().
work style
ability to work
work performance
Political Thought

21. Multiple choice: According to the legislation law, when the department regulations and local rules and regulations incongruous with the provisions of the same matter , by () verdict.
State

NPC Law Committee, State Council Legislative Affairs Office of the National People's Congress


22. Multiple choice: According to the Administrative Punishment Law, unless otherwise provisions of the offenses within the statutory period undetected, no longer subject to administrative penalties. The statutory period is ().
2 years
10 months
6 months
1-year

23. Multiple choice: According to the Administrative Punishment Law, the following options, are not exempted from punishment The situation is ().
coercion by others with violations
the old of 14 who have violations
mental patients can not recognize while their behavior
misdemeanour is inferior violations and correct, no damage consequences

24. Multiple choice: The following options, does not belong to the nation under the state compensation law is the course of compensation ().
return of property to pay compensation


amends payment of insurance compensation payments

25. Multiple choice: According to the provisions of compensation price management approach, financial creations in allocating national compensation costs, resumption of the citizen authorities the liability to recompense the spend of compensation should be ().
to remain in the unit using
compensate families of the victims turned over to local financial institutions

to pay the claimant

26. Multiple choice: According to the Law of Administrative Procedure, the following options, the evidence of the statements is correct ().
the evidence may be lost in the case, participants in the proceedings to the people's court for reconsideration organ preservation of evidence
additional evidence in the reconsideration process, as the court maintain the original specific administrative act in the proceedings under the
, the plaintiff made a specific administrative act has the burden
in the proceedings, the defendant and spectators to the accuser can collect evidence

27. Multiple choice: According to financial penalties for sanctions violations Ordinance, the following option, not part of the fiscal illegal dispose, punishment is the chief ().
authority and its agencies to monitor people's governments above the county level
financial sector
provincial people's government agency
financial sector audit institutions and its agencies

28. Single topics: financial penalties for sanctions violations under the provisions of the Ordinance, the following options, the part of the state organs and their staff in violation of state regulations ashore account management, without the financial institution, the use of administrative penalties account is () .
confiscate the illegal income shall be ordered to correct

person in charge directly responsible and other persons directly responsible shall be demoted, discharged or penalized by dismissal
to adjust the accounting records

29. Multiple choice : According to financial penalties for sanctions violations Ordinance, the following options, belonging to units and individuals violating financial management regulations, personal storeroom of private financial resources to put the administrative penalties is ().
the unit at 3000 yuan to 50,000 yuan shall be taxed, the directly responsible person in charge and other directly responsible workers at extra than 2,000 yuan to 20,000 yuan fine
belonging to national civil servants directly in charge and other persons directly responsible, given demerit, demotion or dismissal shall order corrective operation

to adjust the accounting records

30. Multiple choice: According to the Administrative Review Law provides that citizens, legal persons or Other organizations that the specific administrative act has infringed their lawful rights and interests, can be self-aware of the specific administrative act within the statutory period from the date of application for administrative reconsideration. The statutory period is ().
90 days
15 日
30 日
60 days

31. Multiple choice: According to the provisions of the Administrative Review Law, the administrative reconsideration organ for administrative reconsideration applying received shall be within the period prescribed by decree to review and decide if to approve. The statutory period is ().
3 日
5 日
7 日
10 日

32. Multiple choice: According to the Regulations for the Implementation of the provisions of the Administrative Review Law, the administrative review of the applicant to submit application materials missing or illegible statements, the administrative reconsideration organ for administrative reconsideration from the invoice of the application within 5 days from the date ().
notify the applicant verbally notify the applicant of the deadline to make improvements
corrections

return applications for administrative reconsideration to the decision not to accept

33. Multiple choice: The following options only to belong to the state's normal resources ().
mountains
mineral
forest steppe


34. Multiple choice: According to property law, to () mortgage, it shall apply for pledge registration, mortgage registration since the establishment of .
equipment
building
means of transport helicopter being built


35. Indefinite item multiple-choice questions: According to the Constitution, the following options,Lacoste, a socialist the initial stage of the distribution system in the manner of a distribution ().

distribution according to capital income distribution
by operating principle of distribution according to social security
distribution according

36. Indefinite item multiple-choice questions: According to the Constitution, the following options, elementary obligations of citizens are ().
courageous

advocating science
comply with the law to defend the motherland

37. Indefinite item multiple-choice questions: According to the provisions of the Administrative Licensing Law, the following options, not administrative license Yes ().
the State Council approved the larger city finance department regulations

local laws and regulations of the State Council department regulations
provincial government regulations

38. Indefinite item multiple-choice questions: According to the Administrative Licensing Law provisions of the following options, the applicant for administrative license application is the way ().
letter
telegraph
Fax
Email

39. Indefinite item multiple-choice questions: The following options, there are administrative enforcement of the main ().
province of Finance Ministry of Finance

State Supreme


40. Indefinite item multiple-choice questions: The following options, there are legal sanctions ().
unconstitutional sanctions

administrative sanctions, civil sanctions, criminal sanctions


41. Indefinite item multiple-choice questions: The following options, are the local financial departments at all levels of government budget management authority has ().
specific organization of the overall implementation of the budget level
specific level of budget preparation, preparation of the chart ultimate accounts
specific level budget correction procedures
determine the level of the budget reserve fund to use

42. Indefinite item multiple-choice questions: The following options, the principles expressed in the budget right there ().
central budget spending by lending the method of financing of domestic and foreign debt is not listed
local budget deficit
balanced budget expenditures should be arranged to ensure that key
may not last year's erratic income as the basis for the preparation of budget revenue

43. Indefinite item multiple-choice questions: The following options, the requirements of the budget execution statements are correct ().
budget revenue collection departments are necessitated by law in a timely form, in full charge accounts at all levels of government budget revenue
working capital budget by the relative level of government departments by entire levels of management and use of
according to the Government's financial sector must promptly and in full delivery of budget disbursement of funds
all levels of government, departments and units of expenditure must be in accordance with the budget implementation

44. Indefinite item multiple-choice questions: According to the government procurement law, the following options,Lacoste Trainers UK, the portion of suppliers participate in government procurement activities should have the conditions ().
have the essential equipment to perform the contract and vocational technical competence
have the ability to independently bear civilian liability
has a good business prestige and sound financial and accounting system
to participate in government procurement activities in the business 2 years antecedent there is no record of major illegal activities

45. Indefinite item multiple-choice questions: According to the government procurement law, the following options, the part can be acquired via competitive negotiation situation with ().
is distinctive, only from a limited range of suppliers tendering procurement
no vendor commands or did not pass the subject or re-tender could not be substantiated
technical complexity or ecology of the special, can not determine the detailed descriptions or specific requirements
not be pre-computed absolute amount

46. Indefinite item multiple-choice questions: According to the government procurement law, the following options, are in a bidding location that should be rejected as there are () .
seem to influence purchasing fair law, violations
the tender offer in excess of the procurement budget, procurement can not pay for of major changes
, procurement mission cancel
rejoinder to the bidding documents for the afford of real business less than three

47. Indefinite item multiple-choice questions: According to the Provisional Regulations on VAT provisions, a clothing company in China in 2007 occurred in the following business project, there are range of value-added tax ().
transfer of imported cloth
convey of the company's apparel brands

real possession bargains company producing clothing

48. Indefinite item multiple-choice questions: According to the Enterprise Income Tax Law, the following options in, should be remedied as dweller enterprises in China have to pay corporate income tax ().
established in China according to individual enterprise in China according to law
Inc.
in consensus with created alien (district) and the establishment of efficacious management is not in China, yet set up offices in China, areas finite responsibility company
accordance foreign countries (regions) but the substantial management of the establishment of valid institutions in the territory of China with limited liability company

49. Indefinite Xiang multiple choice: Under the EIT Law and its implementing provisions of the Ordinance, the following expenditures, corporate income tax in the calculation of a company taxable income shall not be deducted with ().
tax surcharge
sponsorship spending
to pay investors a dividend, dividend
urban land use tax for

50. Indefinite item multiple-choice questions: According to the Tax Collection and Administration Law The following options can be provided tax levy, stop collecting and tax slits, tax exemptions, tax, back taxes are ().
State Council tax department of the local people's congresses of departmental rules and regulations

local laws and regulations enacted laws enacted by the NPC and its Standing Committee
State Department authorized by law enacted administrative regulations

51 . Indefinite item multiple-choice questions: The following options, the exercise of authority is monitoring the representation of the duties of monitoring functions are ().
accept civil servants and state administrative agencies against other persons nominated by the able administrative authority be given administrative punishment decisions of the beg, as well as laws and administrative regulations of the other complaints received by the supervisory authority.
check the state administrative organs in compliance with and enforcement of laws, regulations and government decisions and orders in answer;
accept the state administrative organs, civil servants and other state administrative bodies appointed by act in violation of administrative punishment against arrest;
investigation the state administrative organs, civil servants and other state executive rendezvous in violation of administrative discipline;

52. Indefinite item multiple-choice questions: The following options, the part of business accounting principles are (). the magnitude of the principles of authenticity principle


prudence
the principle of period

53. Indefinite item multiple-choice questions: accounting books by a certain format, composed of interlocked accounts page , to order, the classification to reflect the overall log and a business unit of economic matters account book. The following options, the accounting books are there ().
breakdown
journal
other auxiliary books
ledger

54. Indefinite item multiple-choice questions: The following options, the financial accounting reports are part of a (). .
accounting statements
financial situation
tax returns
financial statements

55. Indefinite item multiple-choice questions: The following options, the right to accept the establishment of the accounting fixed of organ Yes ().
people's government at the State Council financial departments

provinces, autonomous regions and municipalities financial sector
county government finance departments

56. Indefinite item multiple-choice questions: The following options , belonging to the implementation of CPA audit services should be the case refused to issue a report with ().
client deliberately does not cater accounting information and documents approximately the
additional unreasonable demands by consumers, resulting in the report issued by the CPA can not be essential for financial and accounting matters correctly formulated in the implementation of the CPA
business conscious of the audited unit of trade secrets
indicate its clients to make false or unfit proof

57. Indefinite item multiple-choice questions: The following options, are civil servants have the right ().
neat and frank, be fair

exercising to perform their duties should have way to the going conditions of
get paid for their work and enjoy the benefits, assurance benefits

58. Indefinite item multiple-choice questions: According to the State laws and administrative regulations, decisions and orders, the following options, you can amplify regulations with (). Ministry of Finance, the State Council Legislative Affairs Office



People's Bank of China Audit

59. Indefinite item multiple-choice questions: The following options, the right part of the executive regulations set the administrative penalties Yes ().
administrative detention
fine
ordered to cease
warning

60. Indefinite item multiple-choice questions: The following options, to be part of the fiscal authorities to the administrative punishment decisions, should be inform the parties have the right to apply a hearing with ().
revoked CPA
government procurement agencies to cancel qualification
revoked qualification certificate
halt the implementation of CPA business

61. Indefinite item multiple-choice questions: The following options is an administrative unit of state-owned assets are ().
country's assets dispensed to the administrative unit administrative unit
income in accordance with national regulations of the formation of wealth
administrative units with state financial resources for the purchase of assets
administrative units to obtain donations of assets

62. Indefinite item multiple-choice questions: According to the State Compensation Law, the following options, the State assumes no liability for the case with ().
for citizen self-injury, self-mutilation and other intentional acts resulting in damage occurred
deliberately because the citizens themselves to make disloyal confessions or other incriminating evidence was forged or sentenced to custody for no nefarious penalties
truth namely human wrongly caught the
discipline state investigation, prosecution, trial, prison management authority of the organs of the staff has nought to do with the discipline of the powers of individual behavior

63. Indefinite item multiple-choice questions: According to the Law of Administrative Procedure, the following options , belonging to the courts whether the citizens, legal persons and other organizations on specific administrative act administrative proceedings such matters as ().
of the executive organs of the administrative discipline
the executive staff for their awards and punishments against the decision
that the executive violated the law of the operational autonomy of
that meet the statutory requirements for administrative organs licensing, administrative authorities refuse to issue the

64. Indefinite item multiple-choice questions: According to the Law of Administrative Procedure, the following options, the right to validation the defendant's statements are ().
2 or more administrative authorities to the same specific administrative act, the specific administrative act attach to make the executive branch is a co-defendant
organization commissioned by the executive by the specific administrative act, the executive is entrusted to the defendant
inhabitants directly to the people's court proceedings, the specific administrative deed of the executive is informed
executive has been revoked,Lacoste Shoes, continue to exercise its powers the executive branch of the defendant

65. Indefinite item multiple-choice questions: According to the financial penalties for illegal elimination regulations, the State organs and their staff who violate security laws and state regulations, without guarantees, in addition ordered to make corrections, confiscate the illegal income, should also be given different circumstances according to the appropriate penalties or disciplinary measures. The following options, are the penalties or disciplinary measures are ().
cause significant losses, the directly responsible person in charge and other directly responsible persons be punished by dismissal
the unit be given a alarm or rebuke
not outcome in losses, the directly responsible person in charge and other directly responsible staff be given a warning, a demerit or demerits punishment
losses, the directly responsible person in charge and other persons directly responsible shall be demoted or dismissed from

66. Indefinite item multiple-choice questions: According to the financial violations sanction regulations provisions, the financial sector according to an investigation or inspection may apply to the financial institution under investigation, inspection unit deposits. Finance department for investigation, inspection unit deposits,Lacoste Swerve Lace Trainers, must have certain prerequisites. The following options, are the preconditions are ().
must be approved by the people's governments above the county level department head approval
people's governments above the county level shall be held by the financial sector deposits issued notice of inquiry must be surveyed
, check the units of the consent
Law enforcement commanders shall not be fewer than 2, and should the parties or the staff to generate documents

67. Indefinite item multiple-choice questions: According to the Administrative Review Law provides that citizens, legal persons or other organizations that the administrative organs of the specific administrative action based on the relevant provisions of the illegal, in the application for administrative reconsideration of specific administrative act, they can be made of applications. The following options, can be made part of the requirements of applications are ().
local government regulations
regulations established by the State Council departments other than the provisions
provincial government department under the State Council department regulations


68. Indefinite item multiple-choice questions: According to the Chief Reconsideration Law, the following options, the administrative reconsideration of specific administrative acts can be stopped during the execution of the case with ().
applicants to stop the implementation, the administrative reconsideration organ considers the request rational, the decision to stop the implementation of the law to stop the implementation of

the respondent that the
need to stop the implementation of the administrative reconsideration organ considers necessary to stop execution The

69. judge issues: the tax law is a citizen's rights.
wrong

70. judge issues: the executive to give citizens a specific qualification, which shall be held in the national examination, the administrative authorities according to test scores and other statutory conditions make administrative licensing decision.
of

71. judge issues: the current location upper wears a collide with the law, is only appropriate to higher-level laws, but not for next bit.
of

72. judge issues: by the people's Congress approved the budget, non-statutory procedures, may change.
of

73. judge issues: the overall arrangements for budget revenues should be used; do need to set up a devoted fund the project, subject to Treasury approval.
wrong

74. judge issues: the budget implementation, to accept higher levels of government to return funds or subsidies to local governments above the county level shall be to the level People's Congress Standing Committee report on the situation.
of

75. judge issues: local government procurement information should be specified 1st in the Ministry of Finance government procurement information placard published on the media.
of

76. to determine the problem: In appending to laws, administrative regulations, the government should purchase domestic procurement of goods, works and services.
of

77. judge issues: the invitation to tender should be used as the main procurement government procurement.
wrong

78. judge issues: the affair of foreign investment during the investment cost of the asset in the measurement of corporate income impose the sum of taxable income shall be deducted.
of

79. judge issues: corporate income tax calculation of taxable income to cash basis of accounting principles.
wrong

80. judge issues: monitoring authorities in the investigation of corruption, bribery, embezzlement and other violations of administrative discipline, the monitoring authorities above the county level leaders of approval, you can directly query and the freezing of suspected cases units and suspects in a bank or other financial institutions.
wrong

81. judge issues: business accounting, the assets of an enterprise over the past transaction or event, the company owned or controlled by the anticipated economic benefits to the enterprise resources.
of

82. judge issues: corporate accounting, corporate profits, is defined for the formation of non-routine activities, will lead to the boost in owner's equity, invested capital by the landlord of the economy benefits of inflows.
wrong

83. judge issues: CPA handle business, you can sign a commission contract with the client lonely.
wrong

84. judge issues: the removal of sanctions by the civil service, shall not be punished for promotion in the office, but does not affect the salary range for promotion.
wrong

85. judge issues: the provincial governments and local municipal government and the State Council approved the larger municipal government enacted regulations in laws and regulations to administrative penalties behavior, type and amplitude of specific provisions to make scope; anyhow to enact laws and regulations, the administration can violate the act setting a advising or order of certain amount as fine, nice limit from the provisions of the provincial People's Congress Standing Committee.
of

86. to determine the problem: given administrative penalties for violations of the provisions must be published; unpublished, not as a basis for administrative punishment.
of

87. judge issues: the administrative unit of state-owned asset disposal revenues, the government non-tax revenue should be managed in accordance with the provisions of the implementation of ()
Of

88. Judge issues: the national authorities of their straight control of the immovable and movable property, possess, use, income, rights of action.
wrong

89. judge issues: the result of inheritance or bequest made by the property rights, inheritance or by bequest from the beginning of their effectiveness.
of

90. judge issues: the organ liable for compensation for state compensation for breaks, shall order the intentional or gross negligence of staff or entrusted organizations or individuals to bear part or all of the costs of compensation.
of

91. judge issues: the state of the claimant to obtain compensation for non-tax countries.
of

92. judge issues: people's tribunals to hear administrative cases for mediation.
wrong

93. judge issues: The review of cases, the reconsideration organ has decided to maintain the original specific administrative act, the original specific administrative act made by the executive branch of the defendant.
of

94. referee issues: the financial sector, the inspect authorization, administrative apparatus shall carry out the inquiry or inspection, the pertinent testify may be lost or tough apt win in the case, the people's governments above the county level departments, the audit authority, the supervisory apparatus in charge of the acceptance, advance registration tin save, and ought be dealt with promptly within 7 days of the decision. In the meanwhile, the parties or humans cared shall not break or transfer of evidence.
of

95. judge issues: the financial sector, the audit authority to oversee the supervision and inspection authorities and other relevant organs of the relevant elements or individuals shall carry out the investigation,Lacoste Running Trainers, inspection, the violations have not been found to have financial Check the units or individuals do not need to issue a examine to check conclusions.
wrong

96. judge issues: the financial sector, the audit authority, to monitor bodies and other relevant authorities in the investigation of illegal financial cooperation should be reinforced, not belong to their terms of reference of the matter, shall be transferred. The transfer of authority should be subject to the timely processing and transfer of results in manuscript inform the authorities.
of

97. judge issues: the administrative review process, the burden of proof on the applicant, the applicant need not provide whichever evidence.
wrong

98. judge issues: the administrative reconsideration organ for administrative reconsideration in the applicant's request within not more unlucky to the applicant's administrative review decision.
of

99. judge issues: the administrative review process, the applicant, the third person can not access the written answer by the applicant, the specific administrative act of the evidence, basis and other narrated materials.
wrong

100. judge issues: the administrative prerogative applicant or interested celebration the right to be advised of the audition made within 5 days from the appointment of application for a hearing, the administrative organ shall mobilize a hearing within 20 days. The candidate, interested parties do not bear the cost of the executive union of the hearing.
of