Tax Test Dept

1.Nalogooblozhenie number - a set of monetary relations, one of which certainly is:
1. The state and the municipalities;
2. The State or a municipality;
3. Only the state.

№ 2. To what principle of the tax system is characterized by the following: not allowed to establish customs borders, dues or any other barriers to the free movement of goods, services and financial assets, as well as the introduction of regional taxes, which may restrict the free movement of goods, services , financial resources within a single economic space?
1. the principle of stability of the tax system;
2. the principle of unity of the tax system;
3. the principle of mobility of the tax system.

№ 3. How long formed the tax base? This stage the main issue of taxation is characteristic for following elements of taxation:
1. The tax base;
2. The tax period;
3. the tax rate.

№ 4. A person from net income which is ultimately paid to the budget the amount of tax shall be:
1. The legal representative;
2. The tax agent;
3. vehicle tax.

№ 5. The objects of taxation are:
1. Sales of goods (works, services);
2. property;
3. profits;
4. income;
5. All of the above

№ 6. The exemption, aimed at reducing the tax rate, or the amount of the accountant - is
1. The investment tax credit;
2. preferences;
3. targeted tax credit.

№ 7. What kinds of tax liability exists?
1. One: only the administrative tax liability:
2. Two: administrative tax liability and criminal tax liability;
3. One: only the criminal tax liability.

№ 8. Which category applies VAT tax?
1 refers to direct taxes;
2. always falls into the category of indirect taxes;
3. generally falls into the category of indirect taxes, however, in some cases, it acquires attributes direct tax.

№ 9. The budget increase to the wholesale price that the taxpayer makes to the buyer and which is then forwarded to the budget - it is
1. VAT paid;
2. input VAT;
3. output VAT.

№ 10. VAT payers
1. make the invoice;
2. The invoice does not constitute;
3. In some cases, constitute an invoice.

№ 11. Non-operating income
1. are not taxed on the profits of organizations;
2. taxable profits;
3. In some cases, the taxable profits.

№ 12. The principle of certainty, according to which:
1. The amount, mode and time of payment should be clearly known in advance and earlier
2. The tax shall be paid by each necessarily nalogopdatelschikom
3. certain types of taxes are not known earlier

№ 13. unproved doubts, contradictions and ambiguities of legislative acts on taxes and duties treated in favor of:
1. the taxpayer;
2. The tax authority.

№ 14. By act of legislation on taxes and duties include:
1. The normative legal act of local governments on local taxes and fees adopted in accordance with the Tax Code;
2. Instructions for completing tax returns, published by the Ministry of Taxes and Levies of the agreement with the Ministry of Finance of the Russian Federation;
3. Unified State Register of taxpayers.

№ 15. Which of the following applies to federal taxes:
1. The land tax
2. The property tax
3. The water tax

№ 16. What kinds of taxes do not apply to the regional?
1. The property tax
2. VAT
3. The motor vehicle tax

№ 17. Which of the following apply to the local tax:
1. The unified social tax;
2. The property tax;
3. the land tax.




№ 18. Which of the following elements of the tax is not necessary when establishing the tax:
1. The tax base;
2. The tax rate;
3. The tax credit;
4. The tax period.

№ 19. The taxpayer - nalo