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2012年4月高等教育自学考试试题与答案

2012年4月高等教育自学考试试题与答案
2012年4月高等教育自学考试试题与答案

三、简答题(本大题共5小题,每小题5分,共25分)

31、简述影响税收负担的因素。

32、简述税制改革必须遵守的原则。

33、简述预提所得税的概念和特点。

34、简述现行税制的完善措施。

35、简述确立新的税收征管模式的原则。

五、论述题(本大题共2小题,每小题10分,共20分)

40、试论述税收的本质。

41、试论述社会主义市场经济条件下税收的效率原则。

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