2021年吉林自考考试模拟卷（1）.docx

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1、2021年吉林自考考试模拟卷（1）本卷共分为1大题50小题，作答时间为180分钟，总分100分，60分及格。一、单项选择题（共50题，每题2分。每题的备选项中，只有一个最符合题意） 1.根据城镇土地使用税法规规定，各省、自治区、直辖市人民政府可根据市政建设情况和经济繁荣程度在规定的税额幅度内，确定所辖地区的适用税额幅度。经济落后地区，城镇土地使用税的适用税额标准可以适当降低，但降低额不得超过税法规定的最低税额的_A：10B：20C：30D：402.某公司转让一栋砖混结构的楼房。该楼房原值为1 000万元，已提折旧400万元。经房地产评估机构评定，该楼重置成本价为1 800万元，成新度折扣率为6

2、0。在计算土地增值税时，可以扣除的评估价格为_A：400万元B：600万元C：1 080万元D：1 800万元3.在车船拥有人将车船出租给使用人时，则车船使用税的纳税人是_A：使用人B：拥有人C：租赁双方当事人D：租赁双方商定的当事人4.同一种类应纳税凭证需频繁贴花的，纳税人可以根据实际情况自行决定是否采用按期汇总缴纳印花税的方式。汇总缴纳的期限由当地税务机关确定，但最长期限不得超过_A：半个月B：1个月C：3个月D：半年5.税收是国家凭借_，无偿地征收实物或货币，以取得财政收入的一种工具。A：民主权力B：政治权力C：行政权力D：财产权力6.1994年税制改革后，我国的主体所得税是_A：个人所

3、得税B：企业所得税C：外国企业所得税D：城乡个体工商业户所得税7.纳税人能将税负转嫁给他人负担的税种，称为_A：直接税B：间接税C：从价税D：从量税8.随着征税对象数额的增大而提高的税率，称为_A：比例税率B：定额税率C：累进税率D：累退税率9.最早出现的财政范畴是_A：税收B：国债C：政府转移支付D：财政补贴10.在中国境内没有设立机构的外国企业，从中国境内分得的利润，应按_的税率计算征收所得税。_A：15B：20C：30D：3311.税收收入的来源，即各种税收收入的最终出处，称为_A：计税依据B：税收要素C：税源D：税目12.我国企业所得税税法规定，纳税人在境外已纳所得税税额，在汇总纳税时

4、准予按抵免限额扣除，计算抵免限额的原则是_A：分国不分项B：分国分项C：分项不分国D：外国收入汇总计算13.企业所得税的应纳税所得额等于纳税人每一纳税年度的_减去税法准予扣除项目的金额。A：利润总额B：生产经营所得C：收入总额D：营业利润14.进口货物(不征增值税和消费税)的到岸价格经海关审查未能确定，而以该项进口货物的相同或者类似货物在国内市场上的批发价格为基础确定完税价格的计算公式是_A：国内批发价(1+进口最低税率-20)B：国内批发价(1+进口普通税率-20)C：国内市场价(1+进口最低税率-20)D：国内批发价(1+进口最低税率+20)15.I was shocked by the

5、number of people who seemed to have nothing better to do with their time than_ to know fish better.A：getB：getsC：gettingD：got16.Not all birds can fly ,_ do all birds build nests.A：notB：noC：neverD：nor17.When you fall in love for the first time, its surprising_ inconveniences you can put up with.A：that

6、B：whatC：whichD：those18.I know my limitations, so I wont do anything_ my ability.A：beyondB：underC：aboveD：below19.The hosts apologized for_ that some of their guests might be vegetarians.A：having not consideredB：not having consideredC：having not been consideringD：not considering20.Mrs. Smith locked bo

7、th the front and the back doors before she went to bed_ that someone might steal into the house at night.A：soB：for fearC：unlessD：on condition21.We have to wait for the bus,_?A：have weB：havent weC：do weD：dont we22._ the popularity of robots in Japan, the countrys robot-production growth is slowing do

8、wn.A：AsB：AlthoughC：WithD：Despite23.The proposal deserves support as it gives_ to the needs of children.A：curiosityB：awarenessC：priorityD：emphasis24.Those familiar with evening dress will always_ black with elegance.A：linkB：associateC：connectD：relate25.If you want any help you_ it at home. If youve g

9、ot any problems you take them home. Thats what family life is about.A：ask forB：identify withC：depend onD：come by26.As long as you_ what youve been striving for, you will achieve your goal someday.A：insist onB：keep upC：persist inD：carry through27.Although the chairman didnt mention any name, we all k

10、new he was_ his secretary.A：referring toB：sayingC：touching onD：suggesting28.To_ the CEO_ some of his work, the company decided to find for him two assistants.A：reduce, /B：relieve, ofC：decrease, /D：cut down, on29.Friendship doubles our joy and_our grief.A：sharesB：separatesC：dividesD：splits30.Last wee

11、k we bought some new_ for our new house at the seaside.A：furnitureB：propertyC：possessionD：belonging31.I_ you that I had no intention of offending you.A：convinceB：persuadeC：guaranteeD：assure32.His friends are not happy with him because he always turns down their invitations_ ill health.A：on the groun

12、d ofB：on the strength ofC：in view ofD：by means of33.Though small in size, this supermarket enjoys an excellent_ for fair dealing.A：fameB：popularityC：nameD：impression34.Please put on a bright red dress, so that it would be easy for him to_ you in the crowd.A：realizeB：spotC：discoverD：pick35.Scientists

13、 are working on new fuels to find_ that bums more cleanly than gas.A：everythingB：oneC：anythingD：some36.Mrs. Smith is well preserved and looks_ than her age.A：much youngerB：more youngerC：very youngerD：the youngest37._ to get wet, I ran into a drugstore to take shelter.A：No wishingB：Not wishC：Not wish

14、ingD：Didnt wish38.He went out to Long Beach to thank Mr. Brown, who had provided assistance whil he wasstudying at college. Arrangements_ beforehand, of course.A：have been madeB：are madeC：had been madeD：were made39.I really_ go back to work tomorrow, but I feel so ill that Ive decided to stayin bed

15、for a few more days.A：ought toB：canC：mightD：may40.Frankly, Id rather you_ anything about the matter for the time being.A：doB：didC：dont doD：didnt do41.I was brought up in a culture that said you must put back into society_ you have been given.A：thatB：whatC：whichD：it42.Whatever happens,_ your dream_,

16、for tomorrow is another day.A：have, in mindB：keep, aliveC：change, at willD：bury, deep43.Youve got to get up every morning with determination if you are going to go to bed with_A：prideB：gloryC：hopeD：satisfaction44.一个包容动机很强而又主动表现者，一般是一个_A：性格外向喜欢与人交往的人B：性格外向不喜欢与人交往的人C：性格内向喜欢与人交往的人D：性格内向不喜欢与人交往的人45.一个富有

17、吸引力的能更加让他人喜欢的人，其个性品质是_A：十全十美B：平庸又犯小错C：能力超群略有小错D：平庸但很守规矩46.下列四种形式中，不属于相互依赖性的类型的是_A：联营式B：顺序式C：互惠式D：协作式47.一般认为冲突大约要经历的阶段是_A：三个B：四个C：五个D：六个48.领导者的地位与权力主要来源于领导者的_A：影响力B：号召力C：指挥力D：领导力49.领导者的素质是一种后天的习惯，是一种务实的结合，是可能学来的。这种观点的提出者是美国管理学家_A：菲德勒B：杜拉克C：斯多基尔D：莱克特50.决策程序中的最后阶段是_A：决定决策方案B：实验决策方案C：评估决策方案D：实施决策方案第15页 共15页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页第 15 页 共 15 页