简论 * * 保障与法治建设的关系。

题型:问答题

问题:

简论 * * 保障与法治建设的关系。

考点:在职联考法律硕士(JM)专业综合2007年在职研究生全国联考法律硕士真题(B)
题型:问答题

(二)


中国公民李某为某大学教授,2011年12月取得收入如下:
(1)取得当月工资收入8000元;
(2)取得年底双薪6000元,年终一次性奖金30000元;
(3)受邀为境内某企业演讲,取得演讲收入60000元,将其中的15000元通过民政局捐赠给贫困地区;
(4)从某A股上市公司分得股息1500元,从银行取得储蓄存款利息3000元,从未上市某投资公司分得股息2000元;
(5)当月赴国外进行技术交流,在甲国演讲取得收入折合人民币12000元,在乙国取得专利转让收入折合人民币60000元,分别按照收入来源国的税法规定缴纳了个人所得税折合人民币1800元和12000元;
(6)12月26日减持其持有的10000股限售股,该股票收盘价为19.68元。限售股信息如下:该股份公司2006年4月25日上市,上市首日收盘价为13.92元;该证券公司的交易系统技术尚未升级。证券公司在李某减持当天即履行代扣代缴限售股个人所得税,假定李某最终该限售股股票成本无法提供。
根据上述资料,回答下列问题:

根据个人所得税法的相关规定,下列关于限售股个人所得税的表述中,正确的有( )。

A.转让限售股取得的所得属于特许权使用费所得

B.转让限售股过程中发生的印花税、佣金、过户费等与交易相关的税费允许扣除

C.纳税人未能提供完整、真实的限售股原值凭证的,按收入的10%确定扣除成本

D.李某减持限售股,个人所得税采取证券机构预扣预缴、纳税人自行申报清算的方式征收

题型:问答题

某单位为了方便停车,可以自行决定在门口的人行道上施划十个停车位。

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简答什么是分型面?

题型:问答题

若三师中的装甲旅比导弹旅组建得早,则下面哪一句话可能正确

A.二师中的装甲旅是在1967年组建的。

B.二师中的装甲旅是在1968年组建的。

C.四师中的装甲旅是在1968年组建的。

D.四师中的导弹旅是在1968年组建的。

题型:问答题

Last weekend, sportsmen and women of an unusually hardy disposition descended on Sherborne, a pretty Dorset town. There, they swam twice around Sherborne Castle’s lake, cycled 180km and then ran a marathon. The winners of this gruelling race—Britain’s inaugural Ironman triathlon—were rewarded with a spot in a prestigious race in Hawaii, where yet more pain awaits.

For a sport barely known in Britain five years ago, triathlon has grown at a sprinter’s pace. This year the British Triathlon Association, the governing body, will sanction some 450 triathlons, duathlons (running and biking ) and aquathlons (running and swimming). These vary from tough races aimed at endurance junkies to shorter events designed to lure newcomers. By far the most successful is the London triathlon, which, three weeks ago, brought 8,000—half of them first-timers—to the Royal Victoria Dock in east London. That made it the world’s biggest.

There are echoes of the jogging craze of the early 1980s. Both sports are American exports; both have grown partly thanks to television coverage. Inclusion in the Olympic and Commonwealth games has conferred credibility and state funding on triathlon. Even better, Britain’s professional triathletes are doing rather well on the international circuit.

There are practical reasons for the growth of the sport, too. Nick Rusling, event director of the London triathlon, points out that established events such as the London marathon and Great North Run are hugely over-subscribed (this year the marathon received 98500 applications for 36000 places). Triathlon offers amore reliable route to exhaustion, and a fresh challenge to athletes who are likely to cross-train anyway.

The sport will not soon supplant "the great suburban Everest", as Chris Brasher, founder of the London marathon, described his event. The sport’s tripartite nature means that putting on events is fiendishly complex, a fact reflected in high entry fees: competitors at last weekend’s Ironman race forked out £ 220. Shorter events are cheaper, but participants must still provide their own bicycles and wetsuits and pay for training. Compared with the inhabitants of Newham, the London borough where this year’s London triathlon was held,competitors appeared overwhelmingly white and middle class.

Another drag on growth is a shortage of suitable venues in a small island—a problem exacerbated by safety fears. But that ought to be less of a hindrance in future. Two court decisions, in 2003 and earlier this year, have firmly established that the owners of large bodies of water may not be held responsible when adults injure themselves as a result of extravagant sporting actions.

The elaboration in the last but one paragraph concerns()

A. one drag on the development of triathlon

B. the rapid supplant of triathlon

C. one notion advanced by Chris Brasher

D. the emergence of overwhelmingly white and middle class

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