外商投资企业和外国企业所得税法规定,采取产品分成方式取得收入的,其收入额确定的正确方

题型:单项选择题

问题:

外商投资企业和外国企业所得税法规定,采取产品分成方式取得收入的,其收入额确定的正确方式是( )。

A.按合同规定的价格

B.按合同签订时的市场价格

C.按成本价格

D.按卖给第三方的销售价格或参照当时的市场价格

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:单项选择题

阅读理解。

     London is planning to host the 2012 Olympic Games. They will need to plan carefully. Local (当地的)

people are worried that plans were made carelessly and too quickly because the organizers wanted to win

the bid. So, while some Londoners are excited about what will happen, others are more worried. The

government is sure that the country will host a magnificent (宏伟的) Olympics. Here are just a few things

some ordinary people said in the week following the bid.

     —Paul Smith: It is really good news for the businesses in the area. London gets a lot of tourists anyway,

but this will bring more. Local people are thinking of things to do that will make the area more fun over the

Olympics and make money as well.

     —David Ford: London is busy anyway. I'm not sure that the government will get the transport right. The

underground and the buses are too full now. The underground is so full at rush hour that it is dangerous. It

will be ten times worse in 2012. I 'm going to rent out (出租) my flat and go on holiday when the Games

are happening!   

    —Pearl Armstrong: It's great! I We sport— it's exciting! I like to watch it and I like to play it. We will see

all these great athletes (运动员) at the Games. It will be good afterwards, because the stadiums and swimming

pools and so on will all still be there, so they will let us use them.

1. When will London host the Olympic Games?

A. 2008.

B. 2009.

C. 2010.

D. 2012.

2. According to Paul Smith, why are the Games good for the businesses in London?

A. Because Londoners have made careful plans for the Games.

B. Because Londoners are thinking of ways to make the area less crowded.

C. Because Londoners can make more money by tourism industry.

D. Because all Londoners will work as guides (导游) during the Games.

3. What seems like a biggest problem with London Olympics?

A. Transport service.

B. Telephone service.

C. Restaurant service.

D. Not enough stadiums.

4. What can we learn from the passage?

A. A lot of athletes will come to London for business.

B. Everything built for the Olympics will not be used after the Games are over.

C. Nearly all Londoners will rent their flats and go on holidays during the Games.

D. British government believes the future Games in London will be successful.

5. What's the meaning of the word "bid" in Chinese?

A. 举办权

B. 比赛

C. 民意

D. 服务

题型:单项选择题

下列关于优先股的说法错误的是()。

A.股份有限公司都可以公开发行优先股

B.优先股股东的权利主要是优先分配利润和剩余财产

C.公司应当以现金形式向优先股股东支付股息

D.公司在完全支付约定的股息之前,不得向普通股股东分配利润

题型:单项选择题

一位领导者的影响作用是整体性的。也就是说,职权影响力和个人影响力在领导过程中,总是相互联系相互交织地发挥作用的。对领导者来说,为了实现领导,必须有一定的职位权力,才能借以推进他所负责的工作。但是,如果领导者只凭职位权力去推进工作,甚至滥用权力,以权压人,事情肯定是办不好的。 这段话主要支持了这样一个论点,即( )。

A.对领导者来说,做好领导工作靠的不是职权影响力,而是个人影响力

B.对领导者来说,发号施令,滥用权力,以权压人,往往做不好领导工作

C.对领导者来说,为了实现领导,有一定的职位权力是最重要的

D.对领导者来说,将职权影响力和个人影响力综合起来加以运用,才能提高领导效能

题型:单项选择题

社会主义民主的内在要求是什么

题型:单项选择题

(三) A市甲区的先科技术开发公司与A市乙区的融商投资公司签订了一份联合中开发游戏软件的合同。后来在履行合同过程中,双方发生争议。先科技术开发公司依据合同中的仲裁条款向约定的仲裁委员会申请仲裁,仲裁委员会依法受理了该争议案件。 请分析案例,并回答下列问题:

(2006,81)如果融商投资公司就该合同争议向有管辖权的人民法院提起诉讼,人民法院受理后,先科技术开发公司向人民法院提出了管辖异议。对此,人民法院正确的处理办法是裁定( )。

A.驳回起诉

B.不予受理

C.本院有管辖权

D.管辖权异议成立,移送有管辖权的仲裁机关受理

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