2023年上海財(cái)經(jīng)大學(xué)財(cái)政學(xué)與稅收學(xué)考研真題

1999年上海財(cái)經(jīng)大學(xué)財(cái)政學(xué)與稅收學(xué)考研真題說(shuō)明∶本次考試可使用計(jì)算器。名詞解釋（每題3分，共計(jì)15分）公共選擇二、簡(jiǎn)答題（每題8分，共計(jì)40分）1.運(yùn)用供求曲線說(shuō)明超稅負(fù)擔(dān)。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________作圖說(shuō)明現(xiàn)金補(bǔ)貼比實(shí)物補(bǔ)貼效率損失小。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________從理論主講應(yīng)如何確定公債的效率界限。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________某城市擬建造一座公園，你認(rèn)為在怎樣的假設(shè)條件下，該公園應(yīng)采用公共提供的消費(fèi)方式。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________為什么在市場(chǎng)經(jīng)濟(jì)中，無(wú)論是單一制國(guó)家還是聯(lián)邦制國(guó)家，在財(cái)政管理體制上都應(yīng)實(shí)行財(cái)政聯(lián)邦制。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________三、計(jì)算題（每題5分，共計(jì)15分）1.某進(jìn)出口貿(mào)易公司某月進(jìn)口一批貨物，海關(guān)審定的關(guān)稅完稅價(jià)格為1200萬(wàn)元，當(dāng)月銷售給國(guó)內(nèi)企業(yè)銷售額為1900萬(wàn)元。該貨物關(guān)稅稅率為10%，增值稅稅率為17%。試計(jì)算該進(jìn)出口公司應(yīng)納進(jìn)口關(guān)稅、增值稅和國(guó)內(nèi)銷售應(yīng)納增值稅。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________2.某中外合資經(jīng)營(yíng)企業(yè)總部設(shè)在中國(guó)，另在甲國(guó)和乙國(guó)分別設(shè)有分支機(jī)構(gòu)。1997年，總部實(shí)現(xiàn)利潤(rùn)960萬(wàn)元，適用稅率33%。甲國(guó)A分支機(jī)構(gòu)實(shí)現(xiàn)利潤(rùn)120萬(wàn)元，適用稅率36%;B分支機(jī)構(gòu)實(shí)現(xiàn)利潤(rùn)200萬(wàn)元，適用稅率25%。乙國(guó)分支機(jī)構(gòu)實(shí)現(xiàn)利潤(rùn)180萬(wàn)元，適用稅率35%。試計(jì)算該中外合資經(jīng)營(yíng)企業(yè)在中國(guó)應(yīng)納企業(yè)所得稅_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________來(lái)小汽車生產(chǎn)企業(yè)1997年有關(guān)資料如下∶產(chǎn)品銷售收入100萬(wàn)元，產(chǎn)品銷售成本600萬(wàn)元，進(jìn)項(xiàng)稅額80萬(wàn)元，運(yùn)輸收天50萬(wàn)元，運(yùn)輸成不30萬(wàn)元，管理費(fèi)用100方元。增值稅稅率17%，消費(fèi)稅稅率5%，營(yíng)業(yè)稅稅率3%，城市維護(hù)建設(shè)稅稅率7%，教育費(fèi)附加征收率3%，企業(yè)所得稅稅率33%。試計(jì)算該企業(yè)應(yīng)納增值稅、消費(fèi)稅、營(yíng)業(yè)稅、城市維護(hù)建設(shè)稅、教育費(fèi)附加和企業(yè)所得稅_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________四、論述題（每題15∶分，共計(jì)30分）》1.簡(jiǎn)述財(cái)政政策與貨幣政策在宏觀調(diào)控中的各白特點(diǎn)，并說(shuō)明在我國(guó)目前宏觀經(jīng)濟(jì)形勢(shì)下應(yīng)采用怎樣的財(cái)政貨幣政策措施。_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________2.簡(jiǎn)述稅收對(duì)貿(mào)易和投資的影響。在當(dāng)前東南業(yè)金融危機(jī)對(duì)我國(guó)出口貿(mào)易和外商投資沖擊的情況下F，你認(rèn)為應(yīng)采取哪些稅收政策措施。______________________________________________________________________________