商科专业英文练习
13. 中央银行,货币与税收 Central banking, money and taxation Which terms do the following sentences define? 1. The tax people pay on their wages and salaries is called A. capital transfer tax B. Income tax C. wealth tax 2. A tax on wages and salaries or on company profits is a/an A. direct tax B. indirect tax C. value-added tax 3. A tax levied at a higher rate on higher incomes is called a A. progressive tax B. regressive tax C. wealth tax 4. A tax paid on property, sales transacti##被过滤##, imports, and so on is a/an A. direct tax B. indirect tax C. value-added tax 5. A tax collected at each stage of production, excluding the already-taxed costs from previous stages, is called a/an A. added-value tax B. sales tax C. value-added tax 6. Profits made by selling assets are generally liable to a A. capital gains tax B. capital transfer tax C. wealth tax 7. Gifts and inheritances over a certain value are often liable to a A. capital gains tax B. capital transfer tax C. wealth tax 8. The annual tax imposed on people’s fortunes(in some countries) is a/an A. added-value tax B. capital gain tax C. wealth tax 9. Making false declarati##被过滤## to the tax authorities is called A. fiscal policy B. tax avoidance C. tax evasion |