税务师事务所合伙人或者股东中，税务师占比应高于(　)。 A.30% B.40% C.60% D.50%

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• 1In relation to the Property Law of China: (a) explain the term ‘right to use the land for construc

  In relation to the Property Law of China:

  (a) explain the term ‘right to use the land for construction’;

  (b) state the forms to establish the right to use the land for construction;

  (c) state the various forms of disposal in relation to the right to use the land for construction by the owner of such a right.

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• 2In relation to the Company Law of China: (a) state the circumstances under which a joint stock comp

  In relation to the Company Law of China:

  (a) state the circumstances under which a joint stock company may purchase its own shares;

  (b) state the reasons why a joint stock company is generally not allowed to purchase its own shares, except under special circumstances.

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• 3In relation to the Enterprise Bankruptcy Law of China: (a) state the rules on the circumstances to

  In relation to the Enterprise Bankruptcy Law of China:

  (a) state the rules on the circumstances to declare the creditor’s right, including what is not required to be declared;

  (b) state the rules with respect to joint and several creditors/debtors during the course of declaration of thecreditor’s right.

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• 4Mr Liu entered into an agreement to buy a second-hand car from Mr Feng at a price of RMB 50,000 yuan

  Mr Liu entered into an agreement to buy a second-hand car from Mr Feng at a price of RMB 50,000 yuan. After the conclusion of the agreement, Mr Liu paid the price and Feng delivered the car to Mr Liu. The two parties, however, did not register the sale of the car.

  Following the sale Mr Liu took the car to a repair shop to repair the air conditioner. After the completion of the repair and on the way home, a fire accident occurred due to the defect of the air conditioner and caused serious damage to the car. Mr Liu returned to the repair shop claiming compensation for the defect of the air conditioner. The repair shop insisted that it was not liable for the fire accident and the resulting damage to the car. In addition, after retrieval of the data from the local vehicles registration centre, the repair shop found that the registered owner of the car was still Mr Feng, not Mr Liu. Under such a situation it refused to discuss the dispute any more with Mr Liu, on the ground that he was not a legitimate owner of the car. When Mr Liu asked Mr Feng to negotiate with the repair shop, Mr Feng was reluctant to do so on the ground that the transaction between them was over since he had duly delivered the car to Mr Liu.

  Required:

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

  (a) state the rule as to the passing of ownership for a car as a kind of movables, and the effect of the agreement between the two parties;

  (b) state who should be the legitimate owner of the car;

  (c) state whether the repair shop should be liable for the damaged car if the fire was caused by the defect of the air conditioner.

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• 5 In relation to the basic legal system of China: (a) explain the rule of exclusive jurisdiction by

   In relation to the basic legal system of China:

  (a) explain the rule of exclusive jurisdiction by the people’s court in dealing with civil or commercial cases;

  (b) state the disputes that shall be subject to exclusive jurisdiction, including the relevant courts that shall have jurisdiction;

  (c) state the relationship between the exclusive jurisdiction and the territorial jurisdiction in dealing with civil or commercial cases.

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• 6In January 2011 Department Store entered into a sales contract with Appliance Co to buy 100 refriger

  In January 2011 Department Store entered into a sales contract with Appliance Co to buy 100 refrigerators from the latter at a price of RMB 3,000 yuan/piece, total price being RMB 300,000 yuan. The payment would be made in two instalments: 100,000 yuan as advance payment to be paid after the conclusion of the contract, and the remaining 200,000 yuan to be paid in April 2011. Upon receiving the advance payment Appliance Co would deliver all the products. After the conclusion of the sales contract, Department Store made the first payment of 100,000 yuan and received all the products delivered by Appliance Co.

  In the same month, Appliance Co intended to rent a space of 100 m 2 from Department Store to exhibit its other appliance products. For this purpose the two parties entered into a rental agreement and agreed upon the following terms and conditions: the term of rental would be one year as from January to December 2011; the total rental would be RMB 400,000 yuan and be paid RMB 100,000 yuan quarterly within the first 10 days of January, April, July and October.

  At the end of March 2011 Appliance Co sent Department Store a written notice, stating that it would set off its rental of RMB 200,000 yuan for the second and third instalments with the remaining price of 200,000 yuan for the refrigerators.

  Required:

  Answer the following questions in accordance with the relevant provisions of the Contract Law, and give your reasons for your answer:

  (a) state the nature and different forms of set-off as presented by Appliance Co to Department Store;

  (b) state the conditions to be met by Appliance Co when it was claiming the set-off of credit and debt with Department Store.

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• 7In relation to the basic legal system of China: (a) explain the rule of exclusive jurisdiction by t

  In relation to the basic legal system of China:

  (a) explain the rule of exclusive jurisdiction by the people’s court in dealing with civil or commercial cases;

  (b) state the disputes that shall be subject to exclusive jurisdiction, including the relevant courts that shall have jurisdiction;

  (c) state the relationship between the exclusive jurisdiction and the territorial jurisdiction in dealing with civil or commercial cases.

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• 8企业拟投资一个工业项目，预计第一年和第二年相关的流动资产分别为2000万元和3000万元，两年相关的结算性流动负

  企业拟投资一个工业项目，预计第一年和第二年相关的流动资产分别为2000万元和3000万元，两年相关的结算性流动负债分别为1000万元和l500万元，则第二年新增的营运资金应为( )万元。

  A.2000

  B.1500

  C.1000

  D.500

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• 9根据票据法律制度的规定，下列情形中，属于汇票背书行为无效的有( )。 A.附有条件的背书 B.只将汇票金额的一

  根据票据法律制度的规定，下列情形中，属于汇票背书行为无效的有( )。

  A.附有条件的背书

  B.只将汇票金额的一部分进行转让的背书

  C.将汇票金额分别转让给2人以上的背书

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• 10因( )方式而取得票据的形式不是依背书而取得的票据。 A.税收 B.继承 C.赠与 D.转让

  因( )方式而取得票据的形式不是依背书而取得的票据。

  A.税收

  B.继承

  C.赠与

  D.转让

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