Tax and taxation test number 2

Task No. 1
Conditions: - What taxes and fees are established by the representative bodies of local self-government in accordance with the Tax Code of the Russian Federation?
Student's answer: - - - Federal taxes and fees
- Regional taxes and fees
- Local taxes and fees

Task No. 2
Conditions: - Insert the missing words into the text: "It has been determined that all irrevocable doubts, contradictions and ambiguities in the legislation on taxes and fees are interpreted ..."
Student's answer: - - - in favor of the state
- in favor of the taxpayer (payer of fees)
- all of the above

Task No. 3
Conditions: - What taxes and fees are obligatory for payment throughout the territory of the Russian Federation?
Student's answer: - - - local taxes and fees
- regional taxes and fees
- federal taxes and fees

Task No. 4
Conditions: - What special tax regimes are established in accordance with the Tax Code of the Russian Federation?
Student's answer: - - - application of the simplified taxation, accounting and reporting system
- application of imputed tax, application of a single tax on agricultural producers
- all of the above

Task No. 5
Conditions: - What can you say about the rights of taxpayers defined in the Tax Code?
Student's answer: - - - taxpayer rights have significantly decreased
- the rights of taxpayers have not changed
- the rights of taxpayers have expanded

Task No. 6
Conditions: - What methods of ensuring the fulfillment of the obligation to pay taxes and fees are given in the Tax Code of the Russian Federation?
Student's answer: - - - property pledge, surety, penalty interest
- suspension of operations on bank accounts and seizure of taxpayer's property
- all of the above

Task No. 7
Conditions: - What does the tax reform imply, part of which is the adoption of the Tax Code of the Russian Federation?
Student's answer: - - - unification of all types of social contributions into a single social tax, the introduction of a single tax on capital income, basic taxes can be revised no more than once a year simultaneously with the adoption of the federal budget
- a significant reduction in the overall level of tax exemptions is provided, the federal income tax rate for banks and insurance organizations working with peasant and farm enterprises will be reduced, tax incentives will be reduced
- all of the above

Task No. 8
Conditions: - Which of the problems of tax reform is the most serious problem?
Student response: - - - reduction in tax credits
- combining all types of social contributions into a single social tax
- all of the above

Task No. 9
Conditions: - What is the peculiarity of the tax reforms of the "Soviet" period?
Student's answer: - - - tax reform remained an element of the centrally planned state economy with a predominance of the public sector
- tax reforms were of a fundamental nature, proceeding from the equality of all forms of ownership
- all of the above

Task No. 10
Conditions: - What were the main shortcomings of the Russian tax system 1992-1998?
Student's answer: - - - inconsistency, instability of tax legislation
- inconsistency of tax legislation
- all of the above

Task No. 11
Conditions: - Is there currently a tax on the maintenance of social and cultural facilities?
Student answer: - - - yes
- No
- yes, but only in a number of regions

Task No. 12
Conditions: - Was the fee for the right to use wildlife and aquatic biological resources introduced in 2002?
Student answer: - - - yes
- No
- in a number of regions

Task No. 13
Conditions: - Has the income tax rate changed from 35% in the Tax Code?
Student's answer: - - - increased
- decreased
- remained unchanged

Task No. 14