下列各项中，符合印花税有关规定的有( )。 A.已贴用的印花税票，不得揭下重用 B.对技术开发合同，以合同所载的报酬金额和研究开发经费作为计税依据 C.纳税人签订的应税合同不论是否兑现或是否按期兑现，均应贴花 D.在应纳税凭证上未贴印花税票的，由税务机关处以2000元以下的罚款 E.在应纳税凭证上未贴印花税票的，处不缴或少缴税款50%～5倍罚款

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  下列权利许可证照，应征收印花税的有( )。

  A.房屋产权证

  B.土地使用证

  C.商标注册证

  D.会计师事务所执业许可证

  E.工商营业执照

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• 2In relation to corporate behaviour and legal liabilities: (a) explain the doctrine of independent l

  In relation to corporate behaviour and legal liabilities:

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  (c) state the liabilities of a shareholder for abusing the doctrine of independent legal entity of a company.

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• 3Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash

  Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash, some bills of exchange and a set of commercial documents in the handbag. Mr Ding found, from the information on the documents, the owner of this handbag was Ms Liang and contacted her.

  On the day, as fixed by Mr Ding and Ms Liang via exchange of communications, Ms Liang went to Mr Ding’s home to take back the handbag. Before handing over the handbag to Ms Liang, however, Mr Ding requested a sum of cash as a reward for his kindness and efforts to return the lost handbag. Ms Liang refused to give the reward.

  Required:

  Answer the following questions in accordance with the Property Law, and give your reasons for your answer:

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  (c) assuming Mr Ding could not find the owner and turned the handbag over to the police who then published an announcement of finding of the lost property in the newspaper, state how to deal with the handbag where nobody claimed it.

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• 4Shenhua Company Ltd (Shenhua) has been buying products from Kangyi Chemicals Company (Kangyi Chemica

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• 5根据《合同法》的规定，下列关于合同解除的表述中，正确的有(　)。 A. 租赁物危及承租人安全的，无论承租人订立

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• 6 The board of directors of Harvest Technology Joint Stock Company Ltd (Harvest Stock), a listed comp

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  Required:

  Answer the following questions in accordance with the Securities Law, and give your reasons for your answers:

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  (b) state whether the duration of the issue was in conformity with the relevant provision of the law;

  (c) state whether the proposed interest rate of the corporate bonds was in conformity with the relevant provision of the law;

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• 7在企业任职的员工取得的下列收入，属于工资、薪金所得计算缴纳个人所得税的是()。 A.独生子女补贴 B.差旅费

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  B.差旅费津贴

  C.托儿补助费

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• 8房地产开发企业与商店购买者个人签订协议，以优惠价格出售其开发的商店给购买者个人，购买者个人在一定期限内必

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  A.不需要缴纳个人所得税

  B.按照“偶然所得”项目缴纳个人所得税

  C.按照“财产转让所得”项目缴纳个人所得税

  D.按照“财产租赁所得”项目缴纳个人所得税

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• 9李某是一名自由作家，2019年1月将自己的一篇小说出版，取得收入8000元，则出版社应预扣预缴李某个人所得税()元。

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