下列所得中免征个人所得税的是()。 A.奖金 B.保险赔款所得 C.企业津贴 D.有奖储蓄所得

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• 1某演员参加营业性演出，一次取得劳务报酬 50000 元，其应纳个人所得税额为()。 A. 8000 元 B. 10000 元 C. 1

  某演员参加营业性演出，一次取得劳务报酬 50000 元，其应纳个人所得税额为()。

  A. 8000 元

  B. 10000 元

  C. 12000 元

  D. 14760 元

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• 2下列所得项目中，不采用代扣代缴方式征收个人所得税的是()。 A.工资薪金所得 B.劳务报酬所得 C.偶然所得

  下列所得项目中，不采用代扣代缴方式征收个人所得税的是()。

  A.工资薪金所得

  B.劳务报酬所得

  C.偶然所得

  D.个体工商户的生产经营所得

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• 3纳税人曹某于 1995 年 10 月购买住房一栋，1998 年 4 月转让该住房，取得转让收入240000 元，此房购买时原价 1500

  纳税人曹某于 1995 年 10 月购买住房一栋，1998 年 4 月转让该住房，取得转让收入240000 元，此房购买时原价 150000 元，转让时支付的有关费用 30000 元，其应纳个人所得税税额为()。

  A. 38400 元

  B. 18000 元

  C.12000 元

  D.47840 元

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• 4股份制企业在分配股息、红利时，以股票形式向股东个人支付应得的股息、红利，应以派发红股的()为收入额，计征个人

  股份制企业在分配股息、红利时，以股票形式向股东个人支付应得的股息、红利，应以派发红股的()为收入额，计征个人所得税。

  A.转让收入

  B.股票票面金额

  C.股票票面金额与原购买金额的差额

  D.股息

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• 5下列所得属于劳务报酬所得的是()。 A.个人担任董事职务取得的董事费收入 B.个人提供专有技术获得的报酬

  下列所得属于劳务报酬所得的是()。

  A.个人担任董事职务取得的董事费收入

  B.个人提供专有技术获得的报酬

  C.个人发表书画作品取得的收入

  D.个人出租财产取得的收入

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• 6Dust Co has two divisions, A and B. Each division is currently considering the following separate pr

  Dust Co has two divisions, A and B. Each division is currently considering the following separate projects:

  Division A Division B

  Capital required for the project $32·6 million $22·2 million

  Sales generated by project $14·4 million $8·8 million

  Operating profit margin 30% 24%

  Cost of capital 10% 10%

  Current return on investment of division 15% 9%

  If residual income is used as the basis for the investment decision, which Division(s) would choose to invest in the project?

  A Division A only

  B Division B only

  C Both Division A and Division B

  D Neither Division A nor Division B

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• 7The following costs have arisen in relation to the production of a product: (i) Planning and concep

  The following costs have arisen in relation to the production of a product:

  (i) Planning and concept design costs

  (ii) Testing costs

  (iii) Production costs

  (iv) Distribution and customer service costs

  In calculating the life cycle costs of a product, which of the above items would be included?

  A (iii) only

  B (i), (ii) and (iii) only

  C (i), (ii) and (iv) only

  D All of the above

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• 8Aishen Garment Co entered into a contract with Bulinger Store to sell 10,000 pieces of sportswear to

  Aishen Garment Co entered into a contract with Bulinger Store to sell 10,000 pieces of sportswear to the latter. Under the contract Aishen Garment Co would deliver the goods at Bulinger Store’s warehouse by 30 June 2012 and receive payment upon delivery of the goods.

  Having found market conditions tough after the conclusion of the contract, Bulinger Store asked to decrease the quantity of goods, but Aishen Garment Co disagreed. At this moment, Bulinger Store learnt that a company named Conka Sales intended to buy the same garments and resell them to another province. Therefore, Bulinger Store concluded an agreement with Conka Sales to transfer the rights and obligations under its contract with Aishen Garment Co.

  Bulinger Store sent a letter to Aishen Garment Co, notifying it that the rights and obligations under the contract had been transferred to Conka Sales. Aishen Garment Co did not reply to the letter.

  On 15 June 2012, however, Aishen Garment Co sent a fax to advise Conka Sales to be prepared for receiving the goods. At the end of June Aishen Garment Co delivered 10,000 pieces of sportswear to the premises of Conka Sales and received the total price paid by Conka Sales. However, a certificate of inspection issued by an independent institute indicated that nearly 30% of the goods were below the quality standard. Therefore, Conka Sales intended to reject the goods. Aishen Garment Co insisted that there was no contractual relationship between them, since it was merely under its contract with Bulinger Store to directly deliver the goods to Conka Sales.

  Required:

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

  (a) state whether there was a contractual relationship between Aishen Garment Co and Conka Sales;

  (b) state whether Aishen Garment Co or Bulinger Store should be liable for the defects of the goods.

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• 9 For the purpose of expanding its business, Drinking Co intended to get a loan of RMB 30 million yua

   For the purpose of expanding its business, Drinking Co intended to get a loan of RMB 30 million yuan for two years from City Bank and was willing to provide shares of TCL, a listed company, as a guarantee. On 15 June 2012, the two parties entered into a loan agreement and pledge agreement, which stipulated that Drinking Co should provide 10 million TCL shares as the pledge of rights. On 16 June 2012, they went to the relevant statutory institution and jointly applied for a pledge registration of TCL shares. On the date of registration, the price of TCL shares held by Drinking Co was RMB 5·00/share, total market value of the shares was 50 million yuan.

  Six months after the registration of the pledge agreement, the price of TCL shares rose to RMB 6·00/share because of the substantive good news for the securities market. Having analysed the latest market situation, Drinking Co intended to sell the shares under the pledge and make an early repayment with the gains from such transactions. City Bank, however, disagreed with the proposal on the grounds that the debt under the loan agreement did not mature and this would cause liquidated damages to City Bank if Drinking Co insisted on the proposal. A dispute emerged between the two parties.

  Required:

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

  (a) state the date on which the right to pledge was established and the institution the pledge should be registered with;

  (b) state the institution which the pledge should be registered with if TCL were a limited liability company;

  (c) state whether City Bank was entitled to refuse the proposal of Drinking Co to sell the shares and make an early repayment.

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• 10In relation to the Contract Law of China: (a) explain the term of specific performance; (b) state

  In relation to the Contract Law of China:

  (a) explain the term of specific performance;

  (b) state TWO examples of subject matter of a contract that are deemed to be a form of non-monetary obligation;

  (c) state THREE circumstances under which a party’s request for specific performance as a legal remedy will NOT be supported, even if the other party has breached the contract.

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