中国公民潘某为外资企业工作人员,2009年全年被派往境外工作,每月工资12000元。

题型:单项选择题

问题:

中国公民潘某为外资企业工作人员,2009年全年被派往境外工作,每月工资12000元。 2009年3月通过拍卖行将一幅珍藏多年的字画拍卖,取得收入500000元,主管税务机关核定潘某收藏该字画发生的费用为100000元,拍卖时支付相关税费50000元。按我国税法规定,潘某2009年的所得应缴纳个人所得税( )元。

A.15480

B.20640

C.82780

D.112780

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
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_____ nature reserves _____ us learn more about protecting animals.           [ ]

A. Studying, helps

B. Studies, to help

C. Study, helping

D. Studying, help

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右图是中国近化火柴业留下的商标,火花告诉我们中国近代民族资产阶级兴办、发展工业的内在动力是

[ ]

A.政府放宽政策            

B.爱国心的驱使

C.列强放松侵略            

D.政治地位提高

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On 2 June 2008, Luzibo wrote to Mowana Ltd applying to buy 7,000 shares in Mowana Ltd. On 5 June Mowana’s board of directors met and agreed to allot 7,000 shares to Luzibo. On 6 June at 9.00 am Luzibo phoned Mowana Ltd and informed them that she was no longer interested in buying the shares. On the same day at 10.00 am Mowana Ltd posted a letter informing Luzibo that the company had allotted her the 7,000 shares applied for. Luzibo received this letter on 9 June. Mowana Ltd wishes to sue Luzibo for breach of contract.Required:

(b) State whether your answer would be different:(i) if Mowana Ltd had posted their letter to Luzibo at 8.00 am on 6 June; and (3 marks)(ii) if Luzibo had requested the company to enter her name in the register and sign it on her behalf. (2 marks)

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A、标准式

B、指定式

C、间接式

D、间歇式

题型:单项选择题

中外合作企业应当设立某种机构来按照合作企业合同或者章程的规定,决定合作企业的重大问题。依照我国法律,该机构是()

A.董事会

B.股东大会

C.董事会或监事会

D.董事会或者联合管理机构

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