6.納稅人與負(fù)稅人同為一人，不發(fā)生稅負(fù)轉(zhuǎn)嫁關(guān)系的稅種稱為

A.從量稅                                                       B.從價(jià)稅

C.間接稅                                                       D.直接稅

7.房產(chǎn)稅屬于我國現(xiàn)行稅收體系中的

A.商品課稅                                                   B.行為課稅

C.所得課稅                                                   D.財(cái)產(chǎn)課稅

8.公債最基本的功能是

A.籌集建設(shè)資金                                            B.彌補(bǔ)財(cái)政赤字

C.調(diào)節(jié)經(jīng)濟(jì)運(yùn)行                                            D.貨幣政策操作對象

9.我國正式實(shí)施分稅制是在

A.1950年                                                      B.1984年

C.1990年                                                      D.1994年

10.決定稅負(fù)轉(zhuǎn)嫁實(shí)現(xiàn)程度的關(guān)鍵因素是

A.納稅人的主觀意志                                     B.商品供求彈性

C.自由價(jià)格制度                                            D.商品經(jīng)濟(jì)

11.商品價(jià)值的貨幣表現(xiàn)是

A.使用價(jià)值                                                   B.價(jià)格

C.供求                                                          D.生產(chǎn)成本

12.合約購買者可在合約規(guī)定的執(zhí)行期內(nèi)的任一天執(zhí)行的期權(quán)是

A.看漲期權(quán)                                                   B.看跌期權(quán)

C.美式期權(quán)                                                   D.歐式期權(quán)

13.間接融資方式中的核心中介機(jī)構(gòu)是

A.中央銀行                                                   B.商業(yè)銀行

C.證券公司                                                   D.保險(xiǎn)公司

14.下列屬于中央銀行中間業(yè)務(wù)的是

A.再貼現(xiàn)                                                       B.存款

C.貸款                                                          D.清算業(yè)務(wù)

15.我國的商業(yè)銀行屬于

A.單元銀行制                                                B.總分行制

C.代理行制                                                   D.控股公司制