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一、填空题(每空1分,共10分)1、财政是国家为执行各种____凭借政权力量而参与____和国民收入分配的活动。2、税收是国家凭借政治权力,按照____无偿地集中一部分社会产品所形成的____。3、国家管理费用支出指用于国家行政机关、党派、团体、____等方面的____。4、国债指国家为筹集财政收入,以____为债务人,利用国家信用形式所____的债务。5、分税制是指国家通过划分税种来处理____分配关系的一种____的形式。二、判断题(每题2分,共20分。下列各题正确的在括号内划√,不正确的划×)1、财政的实质是国家在占有和支配一定份额的社会产品过程中与各有关方面发生的分配关系。( )2、增值税是以商品和劳务价值中的增值额为课税依据而征收的一种税。
First, fill in the blank (1 point for each blank, a total of 10 points) 1, the state finance for the implementation of various ____ by virtue of the power of the government involved in ____ and national income distribution activities. 2, tax is the country by virtue of political power, in accordance with the ____ _set_ of a part of the social products formed by ____. 3, State administration expenses refer to ____ used in the state administration, parties, groups, ____ and so on. 4, national debt refers to the state to raise financial revenue, ____ as the debtor, the use of state credit ____ debt. 5, tax-sharing system refers to the state through the allocation of taxes to deal with ____ distribution of a ____ form. Second, the judgment of the problem (2 points for each question, a total of 20. The following questions correctly in the brackets marked √, incorrect planning ×) 1, the essence of finance is the state in the possession and domination of a certain share of social products in the process and Allocation of the parties concerned. () 2. Value-added tax is a tax levied on the basis of the added value of the value of goods and services.