Nhóm 4 - Lớp CQ58/51.

2LT
CHƯƠNG 2
Câu 1: What are the characteristics of State Budget revenue?
A. State State Budget revenue is associated with public power and not compulsory
B. State State Budget revenue is associated with public power and compulsory
C. State State Budget revenue is not associated with public power and not
compulsory
D. State State Budget revenue is not associated with public power and compulsory
Đáp án: B
Câu 2: According to economic characteristic of revenues vs legal nature of
revenues:
A. State assets: land use right
B. Taxes, fees, charges
C. Capital
D. Voluntary
Đáp án: A
(Giải thích: vì phân loại revenues theo legal nature of revenues, land use right là
Capital revenues)
Câu 3: Which revenue does the local budget enjoy 100%?
A. Personal income tax
B. Import and export tax
C. Non-agricultural land use tax
D. Corporate income tax
Đáp án: C
(Giải thích:
+ Personal income tax và Corporate income tax là revenue divided by
percentage between the central budget and local budget
+ Import and export tax là revenue that central budget enjoys 100%)
Câu 4: Classification of state budget revenues according to the location, state
budget revenues include:
A. Taxes, charges, fees
 B. Domestic and international revenue
C. Capital, voluntary
D. State assets
Đáp án: B
Câu 5: The compulsoriness of the state budget revenue represents …
A. the rights and obligations of individuals and institutes relative to the public
interests of the whole society
B. the obligations of individuals and institutes relative to the public interests of the
whole society
C. the rights of individuals and institutes relative to the public interests of the
whole society
D. the rights and obligations of individuals and institutes relative to the state
Đáp án: A
(Giải thích: SGT trang 58)
Câu 6: According to state organization system, additional revenue include:
A. Balancing budget supplement
B. Targeting budget supplement
C. Balancing budget supplement and targeting budget supplement and revenue
divided by percentage
D. Balancing budget supplement and targeting budget supplement
Đáp án: D (theo mindmap)
Câu 7: According to state organization system, special excise tax from imported
imported goods is:
A. Revenue that local budget enjoys 100%
B. Revenue divided by percentage between the central budget and local budget
C. Additional revenue
D. Revenue that central budget enjoys 100%
Đáp án: D
Câu 8: Which of the following is NOT the basis for estimating the state budget?
A. annual and five-year socio-economic plans
B. legal documents and policies relating to state budget revenues
 C. ensuring saving and effectiveness
D. annual analysis results of state budget revenues, especially results of the
previous year.
Đáp án: C (ensuring saving and effectiveness là requirement của state budget
revenues execution)
Câi 9: Which of the following is NOT included in irregular revenues?
A. income from the state capital
B. voluntary contributions from organizations and individuals in and outside the
country.
C. compensations from insurance
D. All of the above
Đáp án: C (giải thích: income from the state capital và voluntary contributions
from organizations and individuals in and outside the country đều là irregular
revenues)
Câu 10: “According to principles of state budget revenue management, the state
budget revenues must be collected and paid...”
A. Sufficiently
B. Properly, fully and promptly
C. Clearly and highly
D. Timely, legally and safely
Đáp án: B (Giải thích: lý thuyết 62)
Câu 11: What is a supplementary budget from upper levels to lower levels in
order that local administration will perform assigned tasks proactively?
A. Revenues divided in percentage
B. Balancing budget supplement
C. Targeting budget supplement
D. Revenues enjoyed 100%
Đáp án: B
Câu 12: Which of the following is the principle of state budget revenue
management?
 A. Comply with the contents of the allocated budget estimated and the state
budget index
B. Review and approve and then submit to the financial agency
C. Transparency in the management of state budget
D. Forecast aggregate and detailed indicators of state budget revenue
Đáp án: C (SGT/64)
Câu 13: Which of the following is excluded in state budget revenue?
A. Taxes
B. Fees
C. Loans of the State
D. Charges
Đáp án: C (SGT/33)
Câu 14: The compulsoriness of state budget revenue comes from…
A. the nature of non-exclusion consumption of the public goods
B. the nature of non-rivalrous consumption of the public goods
C. the nature of non-exclusion and non-rivalrous consumption of the goods
D. the nature of non-exclusion and non-rivalrous consumption of the public goods
Đáp án: D (GST trang 33)
Câu 15: What is the primary source of the total State budget revenues in most
countries?
A. Taxes
B. Fees
C. Charges
D. Grants
Đáp án: A (SGT/)
Câu 16: Which of the following are the principles of state budget revenue
management?
A. Properly, fully, promptly
B. Accounted in VND, by budget year, by budget level, state budget index
C. Transparency
D. All answers above
 Đáp án D (mindmap part 2)
Câu 17: According to the legal nature, the state budget revenues include … .
A. Compulsory revenues
B. Capital revenues
C. Voluntary revenues
D. All answers above
Đáp án D (GST trang 61)
Câu 18: What is the stage of management of state budget revenues ?
A. Estimating => Execution => Balancing
B. Execution => Estimating => Balancing
C. Estimating => Balancing => Execution
D. Balancing => Estimating => Execution
Đáp án A (mindmap part 2)
Câu 19: Which of the following is the form of collecting state budget revenue?
A. Direct budget revenue collection through the authorized commercial banks
B. Direct budget revenue collection through the Government
C. Budget revenue collection through the commercial bank
D. All of the above
Đáp án: A
Câu 20: Annual analysis results of state budget revenues, especially results of ....
year
A. Fiscal
B. Previous
C. After
D. Two
Đáp án: B