Giữa kỳ 01

The initial function of the tax is:

• a) Curbing inflation
• b) Mobilizing revenue sources for the state budget
• c) Regulating income, contributing to social justice
• d) Regulating the economy

Based on the method of taxation, taxes are classified into:

• a) Real and personal taxes
• b) Consumer income tax and income tax
• c) consumer tax, income tax, and property tax
• d) Direct taxes and indirect taxes

Which of the following is considered a "soul" of a tax?

• a) Tax base
• b) Taxable objects
• c / Taxpayers
• d) The tax rate

Taxes can contribute to macroeconomic regulation because:

• a) Tax is compulsory
• b) The tax is non-refundable
• c) Taxes have wide regulatory scope
• d) Adjusted tax on income of economic entities

Tax overlapping phenomenon is a phenomenon:

• a / To strike different kinds of tax on the same object
• b) Repeated taxation on the same taxable object
• c) Many people are subject to the same tax
• d) Subject to a high tax rate

The three basic functions of taxation are:

• a / Ensuring sources of revenues for the State budget; Revenue redistribution; Regulate macro economy
• b / Ensure the State budget revenues; Regulating the economy; Protecting some industries in the country
• c) Raising the state apparatus; Income balance; Regulate macro economy
• d) Raising the state apparatus, redistributing incomes; Perform foreign trade functions

Indirect tax is the tax paid by the enterprise on behalf ( nộp thay) of:

• a / For products consumed by enterprises themselves
• b / For entrusted exporters
• c / To the processor
• d) To consumers

The subject of import and export tax under the law of import and export tax of Vietnam is:

• a / Goods exported or imported through border gates or border gates of Vietnam
• b / Goods permitted for export and / or import across Vietnam's borders
• c / Goods exported or imported across the Vietnamese border
• d / Goods permitted for export or import through border gates or border gates of Vietnam

Company A entrusted company B to import a shipment from producer C in Sweden. The import taxpayers in this case are:

• a) Company A
• b) Company B
• c) Manufacturer C
• d) Company A and company B bear the same

Goods temporarily imported for re-export are:

• a / Goods and services of Vietnam shall be temporarily deposited in bonded warehouses for export preparation
• b / Goods and services brought from abroad into Vietnam and then brought out of Vietnam without carrying out import or export procedures
• c / Goods and services brought from abroad into Vietnam and then brought out of Vietnam and carried out the import / export procedures
• d / Goods and services shall be cleared for import into Vietnam and then exported for sale to another country