下列属于城建税计税基础的有(　)。 A. 本月实际缴纳的消费税 B. 计算的免抵税额 C. 本月实际缴纳的增值税 D. 进口的增值税

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• 1某市一生产企业为增值税一般纳税人。本期进口原材料一批，向海关缴纳进口环节增值税10万元;本期在国内销售甲

  某市一生产企业为增值税一般纳税人。本期进口原材料一批，向海关缴纳进口环节增值税10万元;本期在国内销售甲产品实际缴纳增值税30万元、消费税50万元，消费税滞纳金1万元;本期出口乙产品一批，按规定退回增值税5万元。该企业本期应缴纳城市维护建设税(　)万元。

  A. 4.55

  B. 4

  C. 4.25

  D. 5.6

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• 2下列不属于城市维护建设税的特点的有(　)。 A. 征收范围广 B. 实行从量定额征收 C. 属于一种附加税 D.

  下列不属于城市维护建设税的特点的有(　)。

  A. 征收范围广

  B. 实行从量定额征收

  C. 属于一种附加税

  D. 税款专款专用，具有受益税性质

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• 3下列关于金融资产重分类的表述中，正确的有(　　)。 A. 初始确认为以摊余成本计量的金融资产，在满足条件时可

  下列关于金融资产重分类的表述中，正确的有(　　)。

  A. 初始确认为以摊余成本计量的金融资产，在满足条件时可以重分类为以公允价值计量且其变动计入当期损益的金融资产

  B. 初始确认为以公允价值计量且其变动计入当期损益的金融资产的，不得重分类为以摊余成本计量的金融资产

  C. 初始确认为以公允价值计量且其变动计入其他综合收益的金融资产的(债权投资)，在满足条件时可以重分类为以摊余成本计量的金融资产

  D. 初始确认为以公允价值计量且其变动计入当期损益的金融资产的，不得重分类为以公允价值计量且其变动计入其他综合收益的金融资产

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• 4下列关于税务代理法律责任的表述中，正确的是()。 A.税务代理如因工作失误或未按期完成税务代理事务等未履行

  下列关于税务代理法律责任的表述中，正确的是()。

  A.税务代理如因工作失误或未按期完成税务代理事务等未履行税务代理职责，给委托方造成不应有的损失的，应由受托方负责

  B.税务师和税务师事务所出具虚假涉税文书，但尚未造成委托人未缴或者少缴税款的，由省税务局予以警告并处1000元以上5000元以下罚款，并向社会公告

  C.税务师执业期间买卖委托人股票、债券的，应由省税务局予以警告或者处1000元以上1万元以下罚款，责令其限期改正

  D.税务师事务所未按照协议规定履行义务而收费的，应由省税务局予以警告或者处以1000元以上5000元以下罚款，责令其限期改正

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• 5下列( )情形下，企业应办理注销税务登记。 A.改变纳税人名称 B.改变法定代表人 C.改变注册资金的 D.因经

  下列( )情形下，企业应办理注销税务登记。

  A.改变纳税人名称

  B.改变法定代表人

  C.改变注册资金的

  D.因经营地点变更而涉及改变主管税务机关的

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• 6Due to the failure to settle the debts due, Jianshe Garment Trading Co Ltd (Jianshe Co) was declared

  Due to the failure to settle the debts due, Jianshe Garment Trading Co Ltd (Jianshe Co) was declared bankrupt by its creditors. In October 2010 the court rendered an order to accept the application of bankruptcy and designated a bankruptcy administrator. During the process of bankruptcy liquidation the bankruptcy administrator found that Jianshe Co had given up a credit of RMB 200,000 yuan owed by its affiliate enterprise in August 2009.

  The bankruptcy administrator also found that some shareholders of Jianshe Co failed to made full capital contributions as prescribed in the agreement of incorporation.

  Required:

  Answer the following questions in accordance with the Enterprise Bankruptcy Law of China, and give your reasons for your answer:

  (a) (i) State whether the action of giving up credit can be revoked during the process of liquidation;

  (ii) State whether the court should grant an order to revoke the act of giving up credit.

  (b) State how to deal with the matter of the lack of full capital contributions by some of the shareholders of Jianshe Co.

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• 7In relation to the basic legal system of China: (a) explain the roles of judicial interpretations m

  In relation to the basic legal system of China:

  (a) explain the roles of judicial interpretations made by the Supreme People’s Court;

  (b) state any one of the rules regarding the validity of a contract provided for in the judicial interpretations on the Contract Law by the Supreme People’s Court.

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• 8 In relation to the Securities Law of China: (a) state, and explain the duties of, the relevant per

   In relation to the Securities Law of China:

  (a) state, and explain the duties of, the relevant personnel of a listed stock company who are responsible for the disclosure of information in the company’s regular reports;

  (b) state the legal liabilities of an issuer, a listed stock company and the relevant personnel for failing to disclose information, or disclosing false, misleading or omitted information.

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• 9In relation to the Labour Contract Law of China: (a) state the remedial measures an employee is ent

  In relation to the Labour Contract Law of China:

  (a) state the remedial measures an employee is entitled to take if an employer delays in paying, or fails to pay, wages or salaries;

  (b) explain what changes can be made to a labour contract by an employer and what is the legal effect of these changes.

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

   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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