6．對市場運行和企業(yè)經(jīng)營行為的引導(dǎo)、調(diào)節(jié)和監(jiān)督及參與宏觀經(jīng)濟運行方面的監(jiān)管和決策屬于財政（      ）

A．直接監(jiān)督                                                   B．間接監(jiān)督

C．事前監(jiān)督                                                   D．事后監(jiān)督

7．我國現(xiàn)行分稅制下，屬于中央收入的是（      ）

A．關(guān)稅                                                          B．增值稅

C．企業(yè)所得稅                                                D．契稅

8．轉(zhuǎn)讓無形資產(chǎn)須繳納（      ）

A．增值稅                                                       B．消費稅

C．關(guān)稅                                                          D．營業(yè)稅

9．從籌集財政收入的角度上看，稅基最寬的增值稅類型是（      ）

A．生產(chǎn)型增值稅                                            B．交換型增值稅

C．收入型增值稅                                            D．消費型增值稅

10．反映當(dāng)年公債累計余額與當(dāng)年經(jīng)濟總規(guī)模的比例關(guān)系的指標是（      ）

A．公債依存度                                                B．公債償債率

C．公債負債率                                                D．居民應(yīng)債率