题目内容

In ( ) method, the remitting bank is not responsible for notifying the payee to withdraw money from the bank

A. Telegraphic Transfer
B. Mail Transfer
C. Demand Draft
D. Network Transfer

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In collection business, the payer of the draft should be( )

A. exporter
B. importer
C. Exporter’s bank
D. Importer’s bank

The bank that transfers funds at the request of a remitter to its correspondent or branch in another country and instructs the latter to pay a certain amount of money to the payee or the beneficiary refers to ( )

A. Remitter
B. Remitting bank
C. Paying bank
D. Payee

宏观税收负担通常是指一定时期内一国政府征税总额占该国同期国民收入的比重及其内部结构状况,反映着一定时期内国民收入在政府部门与私人部门之间的配置状况。下列指标能反映一国宏观税收负担的是()。

A. 企业所得税税负率
B. 个人所得税税负率
C. 商品劳务税负率
D. 国内生产总值税负率

按税收负担的层次划分,税收负担可分为()。

A. 宏观税负和微观税负
B. 名义负担和实际负担
C. 名义负担和微观负担
D. 宏观负担和实际负担

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