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1、电大财政学期末复习试题及参考答案资料小抄单项选择题1、最早给财政学下定义的经济学家是（ 瓦格纳 ）。A、李嘉图 B、西斯蒙第 C、瓦格纳 D、马克思2、（ 经济条件 ）是财政产生的首要条件。A、经济条件 B、政治条件 C、自然条件 D、文化条件3、财政的主体是（ 国家 ）。A、国家 B、人民 C、企业 D、纳税人4、财政的本质就是体现一种（ 分配关系）。A、政治关系 B、经济关系 C、使用关系 D、分配关系5、我国开始进行公共财政时的财政部长是（ 项怀诚 ）。A、李先念 B、金人庆 C、项怀诚 D、谢旭人6、（ 财政支出弹性 ）是指财政支出增长率与GDP增长率之间的比例关系。A、财政支出增长率
2、 B、财政支出弹性 C、边际财政支出倾向7、下列中的（ 国防支出 ）是属于纯公共产品的。A、教育支出 B、国防支出 C、文卫支出 D、政府投资8、社会保险型制度模式，又叫俾斯麦模式，起源于（ 德国 ）。A、美国 B、法国 C、美国 D、瑞典9、税收的第一位原则是（ 公平原则 ）。A、公平原则 B、正义原则 C、效率原则 D、稳定原则10、（中义的）的国有资产是指国家所有的全部经营性资产。A、广义的 B、中义的 C、狭义的 D、微观的11、革命导师恩格斯说，首创财政学的是（ 斯密 ）A、李嘉图 B、斯密 C、马克思 D、西斯蒙第12、财政产生需要两个条件，即（ 政治条件 ）条件和经济条件。A、自
3、然条件 B、文化条件 C、政治条件 D、科技条件13、财政的主体是（ 国家 ）。A、国家 B、人民 C、企业 D、纳税人14、财政的本质就是体现一种（ 分配关系 ）。A、政治关系 B、经济关系 C、使用关系 D、分配关系15、我国开始进行公共财政时的财政部长是（ 项怀诚 ）。A、李先念 B、金人庆 C、项怀诚 D、谢旭人16、（ 财政支出弹性 ）是指财政支出增长率与GDP增长率之间的比例关系。A、财政支出增长率 B、财政支出弹性 C、边际财政支出倾向17、下列中的（ 国防支出 ）是属于纯公共产品的。A、教育支出 B、国防支出 C、文卫支出 D、政府投资18、社会保险型制度模式，又叫俾斯麦模式，
4、起源于（ 德国 ）。A、德国 B、法国 C、美国 D、瑞典19、税收的第一位原则是（ 公平原则 ）。A、公平原则 B、正义原则 C、效率原则 D、稳定原则20、（中义的）的国有资产是指国家所有的全部经营性资产。A、广义的 B、中义的 C、狭义的 D、微观的1、 填空题1、行政管理支出的特点是（ 非生产性 ）、（ 连续性 ）和（ 增长刚性 ）。2、国有经济收入的形式有两种，即（ 经营性收入 ）和（ 产权转让收入）3、财政补贴的特征是（ 政策性 ）、（ 灵活性 ）、价格变动相关性、（ 时效性 ）。4、我国政府预算分为（ 中央预算 ）、（ 地方预算 ）和 （部门预算）5、财政的一般特征是（ 主体性
5、）、（ 无偿性 ）和（ 强制性 ）。6、财政支出的原则有（ 公平原则 ）、（ 效益原则 ）和量入为出与量出为入原则。7、社会保障的基本特征为（ 普通性 ）、（ 福利性 ）、强制性、（ 互济性 ）。8、影响财政收入规模的因素有（ 经济水平 ）、经济制度、（ 价格水平 ）、管理水平。9、财政的一般特征（ 国家主体性）、（无偿性）、（强制性）。 、2、 名词解释1、管理失灵：P41 是指政府决策执行过程及其结果的低效或失效，无法实现决策2、公共需要 P49 是指满足全体社会成员共同利益而不能加以分割的特殊需要。3、边际财政支出倾向：P57 是指财政支出增长额与GDP增长额之间的比例关系，说明GDP的
6、增长额中用于增加财政支出的大小，在一定程度上也反映了GDP变化与财政支出变化之间的关系4、行政管理支出：P75 是指国家各级权力机关，行政管理机关和外事机构行使其权力和管理职能所需的财政支出5、 社会保障制度 P104 是由法律规定的，并按照确定的规则，规范地推行和经常实施的 社会保障措施和政策体系。6、财政 P15 是国家为了实现其职能的需要，凭借政治权力及财产权力，参与一部分社会产品或国民收入分配和再分配所进行的一系列经济活动，包括组织收支，调节控制和监督管理的活动等。7、资源配置低效 P37 是指现实的市场不能满足“帕累托最优”实现的条件，不能提供“帕累托最优”的结果。 8、决策失灵 P
7、41 是指政府按照其决策规则所做出的决策不能满足资源配置最优的需要9、财政支出弹性：P57 是指财政支出增长率与GDP增长率之间的比例关系，反映了GDP 变化与财政支出变化之间的关系10、挤出效应P63 是指增加一定数量的政府财政支出，就会减少相应的非政府部门的投资，而总需求没有变化。3、 问答题1、试阐述我国公债的分类与基本功能。P246-2472、政府发展农业支出的主要内容有哪些？P963、为什么“政府失灵”比“市场失灵”更加危险？P4-74、 试阐述社会保障建立的理论基础。P1065、 怎样理解财政的本质？P226、 如何理解市场经济中政府的作用？怎样才能恰当地处理好政府与市场的关系？P
8、397、 行政管理支出有什么特点？规模如何？P758、社会保障的主要内容是什么？P1074、 计算题1、 江南汽车厂某月生产销售载重汽车80辆，取得含税销售额2340万元；生产销售小轿车38辆，取得不含税销售收入625万元；奖励本厂优秀职工8辆小轿车，每辆成本不含税15万元，利润率16%；本月进货取得增值税专用发票，税额为520万元；取得运输专用发票，金额为70万元。请问本月该汽车厂应纳的增值税和消费税各是多少？（已知增值税税率17%，小轿车的消费税税率为12%）销：2340/1.17*0.17+625*0.17+8*15*（1+0.16）*0.17 进：520+70*0.11 消：625*0
9、.12+8*15*（1+0.16）*0.122、 某先生每月从单位领取固定工资奖金7900元，某月一次性得到业余设计费72000元，稿费90000元，区政府的科技奖8000元， 本月发到年终奖24000元。请问该先生该月应纳的个人所得税为多少？ 工资（7900-3500）*0.1-105=335元设计费72000*0.8=57600元 20000*0.2+30000*0.3+7600*0.4=16040元稿费 90000*0.8*0.14=10080元科技奖8000*0.2=1600元年终奖24000/12 24000*0.03=720元 合计为28775元O(_)O谢谢！【Chinas 10
10、 must-see animations】The Chinese animation industry has seen considerable growth in the last several years. It went through a golden age in the late 1970s and 1980s when successively brilliant animation work was produced. Here are 10 must-see classics from Chinas animation outpouring that are not to
11、 be missed. Lets recall these colorful images that brought the country great joy. Calabash Brothers Calabash Brothers (Chinese: 葫芦娃) is a Chinese animation TV series produced byShanghaiAnimationFilmStudio. In the 1980s the series was one of the most popular animations in China. It was released at a
12、point when the Chinese animation industry was in a relatively downed state compared to the rest of the international community. Still, the series was translated into 7 different languages. The episodes were produced with a vast amount of paper-cut animations. Black Cat Detective Black Cat Detective
13、(Chinese: 黑猫警长) is a Chinese animation television series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2006, a rebroadcasting of the original series was announced. Critics bemoan the series violence, and
14、 lack of suitability for childrens education. Proponents of the show claim that it is merely for entertainment. Effendi Effendi, meaning sir andteacher in Turkish, is the respectful name for people who own wisdom and knowledge. The heros real name was Nasreddin. He was wise and witty and, more impor
15、tantly, he had the courage to resist the exploitation of noblemen. He was also full of compassion and tried his best to help poor people. Adventure of Shuke and Beita【舒克与贝塔】 Adventure of Shuke and Beita (Chinese: 舒克和贝塔) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in
16、China. Shuke and Beita are two mice who dont want to steal food like other mice. Shuke became a pilot and Beita became a tank driver, and the pair met accidentally and became good friends. Then they befriended a boy named Pipilu. With the help of PiPilu, they co-founded an airline named Shuke Beita
17、Airlines to help other animals. Although there are only 13 episodes in this series, the content is very compact and attractive. The animation shows the preciousness of friendship and how people should be brave when facing difficulties. Even adults recalling this animation today can still feel touche
18、d by some scenes. Secrets of the Heavenly Book Secrets of the Heavenly Book, (Chinese: 天书奇谈)also referred to as Legend of the Sealed Book or Tales about the Heavenly Book, was released in 1983. The film was produced with rigorous dubbing and fluid combination of music and vivid animations. The story
19、 is based on the classic literature Ping Yao Zhuan, meaning The Suppression of the Demons by Feng Menglong. Yuangong, the deacon, opened the shrine and exposed the holy book to the human world. He carved the books contents on the stone wall of a white cloud cave in the mountains. He was then punishe
20、d with guarding the book for life by the jade emperor for breaking heavens law. In order to pass this holy book to human beings, he would have to get by the antagonist fox. The whole animation is characterized by charming Chinesepainting, including pavilions, ancient architecture, rippling streams a
21、nd crowded markets, which fully demonstrate the unique beauty of Chinas natural scenery. Pleasant Goat and Big Big Wolf【喜洋洋与灰太狼】 Pleasant Goat and Big Big Wolf (Chinese:喜羊羊与灰太狼) is a Chinese animated television series. The show is about a group of goats living on the Green Pasture, and the story rev
22、olves around a clumsy wolf who wants to eat them. It is a popular domestic animation series and has been adapted intomovies. Nezha Conquers the Dragon King（Chinese: 哪吒闹海）is an outstanding animation issued by the Ministry of Culture in 1979 and is based on an episode from the Chinese mythological nov
23、el Fengshen Yanyi. A mother gave birth to a ball of flesh shaped like a lotus bud. The father, Li Jing, chopped open the ball, and beautiful boy, Nezha, sprung out. One day, when Nezha was seven years old, he went to the nearby seashore for a swim and killed the third son of the Dragon King who was
24、persecuting local residents. The story primarily revolves around the Dragon Kings feud with Nezha over his sons death. Through bravery and wit, Nezha finally broke into the underwater palace and successfully defeated him. The film shows various kinds of attractive sceneries and the traditional cultu
25、re of China, such as spectacular mountains, elegant sea waves and exquisite ancient Chinese clothes. It has received a variety of awards. Havoc in Heaven The story of Havoc in Heaven（Chinese: 大闹天宫）is based on the earliest chapters of the classic storyJourney to the West. The main character is Sun Wu
26、kong, aka the Monkey King, who rebels against the Jade Emperor of heaven. The stylized animation and drums and percussion accompaniment used in this film are heavily influenced byBeijingOpera traditions. The name of the movie became a colloquialism in the Chinese language to describe someone making
27、a mess. Regardless that it was an animated film, it still became one of the most influential films in all of Asia. Countless cartoon adaptations that followed have reused the same classic story Journey to the West, yet many consider this 1964 iteration to be the most original, fitting and memorable,
28、 The Golden Monkey Defeats a Demon【金猴降妖】 The Golden Monkey Defeats a Demon (Chinese: 金猴降妖), also referred as The Monkey King Conquers the Demon, is adapted from chapters of the Chinese classics Journey to the West, or Monkey in the Western world. The five-episode animation series tells the story of
29、Monkey King Sun Wukong, who followed Monk Xuan Zangs trip to the West to take the Buddhistic sutra. They met a white bone evil, and the evil transformed human appearances three times to seduce the monk. Twice Monkey King recognized it and brought it down. The monk was unable to recognize the monster
30、 and expelled Sun Wukong. Xuan Zang was then captured by the monster. Fortunately Bajie, another apprentice of Xuan Zang, escaped and persuaded the Monkey King to come rescue the monk. Finally, Sun kills the evil and saves Xuan Zang. The outstanding animation has received a variety of awards, includ
31、ing the 6th Hundred Flowers Festival Award and the Chicago International Childrens Film Festival Award in 1989. McDull【麦兜】 McDull is a cartoon pig character that was created inHong Kongby Alice Mak and Brian Tse. Although McDull made his first appearances as a supporting character in the McMug comic
32、s, McDull has since become a central character in his own right, attracting a huge following in Hong Kong. The first McDull movie McMug Story My Life as McDull documented his life and the relationship between him and his mother.The McMug Story My Life as McDull is also being translated into French and shown in France. In this version, Mak Bing is the mother of McDull, not his father.