Tax test answers

Tax test 215 questions.

Task 1.

Question 1. What is the legal act requires the taxpayer to pay the legally established taxes?

1. The Constitution of the Russian Federation;

2. Tax Code of the Russian Federation;

3. Civil Code of the Russian Federation;

4. Criminal Code of the Russian Federation;

5. The Code of Administrative Offences.

Question 2: In what form made the payment of tax (fee)? Choose the complete answer.

1. The cash cash;

2. In the non-cash form;

3. In cash in the currency of the Russian Federation;

4. In the form of money, mostly in Russian currency. In exceptional cases as provided by law, allowed to pay the tax in kind;

5. Use the Treasury tax exemptions.

Question 3. What is meant by irrevocably tax payment?

1. Refund of tax paid can not be;

2. Tax refund is not made by the expiry of the limitation period (3 years);

3. Taxes are not returned, and counted in the current payments;

4. Tax refund is possible in the case of a declaration to the tax authority where the tax amount declared for reimbursement;

5. Tax refund is possible in case of an overpayment, eligibility for tax deductions and the implementation of tax benefits in the manner prescribed by Art. 78 of the Tax Code.

Question 4. List the persons required to pay taxes.

1. Taxpayers;

2. Taxpayers, tax agents;

3. Taxpayers, tax collectors, tax agents;

4. Tax agents;

5. The tax collectors.

Question 5. What is meant by the boundaries of responsibility of the taxpayer and tax agent?

1. The limit of liability of the taxpayer's tax is defined by the moment of calculation of the tax by a tax agent;

2. The limit of liability of the taxpayer's tax is defined by the moment of withholding tax by a tax agent;

3. The limit of liability of the taxpayer's tax is defined by the moment of transfer of tax by a tax agent to the budget system of the Russian Federation;

4. The limit of liability of the taxpayer's tax is defined by moments of reflection amounts withheld by the tax agent in the tax return;

5. The limit of liability of the taxpayer's tax is defined by the moment of the tax agent to the tax authorities information on the amount of tax withheld.

Task 2.

Question 1. What is the difference from the collection of the tax?

1. bezekvivalentnoy tax that is not accompanied by payment of the tax return the individual obligation of the State;

2. In the presence of the duties of calculation and payment of tax by taxpayers if the object of taxation on certain terms of reporting and payment deadlines in the manner prescribed by the Tax Code;

3. The purpose of the prescribed fee is to compensate the additional costs of the state, related to the provision of a particular payer specific public legal services;

4. Fees are one-off, while the taxes are paid, as a rule, periodically;

5. All of the above is true.

Question 2: Which of the following is the collection of payments (in terms of the Tax Code)?

1. The fee for environmental pollution;

2. The state duty;

3. Payments for the use of fauna;

4. True 2, 3;

5. True 1, 2, 3.

Question 3. What is the nature of the tax?

1. The withdrawal of the state in favor of a certain part of the society of gross domestic product in the form of assessment;

2. The withdrawal of the state in favor of a certain part of the society of gross domestic product in the form of voluntary contributions;

3. The withdrawal of the state in favor of a certain part of the cost of the company's gross national product in the form of assessment;

4. Withdrawal of the state for the benefit of individuals a certain portion of the value of gross domestic product in the form of assessment;

5. Withdrawal of the state in favor of the tax agents of the specific value of the gross national product in the form of mandatory contributions.