By ______, China has replaced the U.S. to become the world's largest auto market.
A.2012
B.2000
C.2009
A.2012
B.2000
C.2009
第1题
A.called at
B.called for
C.called on
D.called in
第2题
What is the amount of individual income tax (IIT) payable by Mr Lee in 2014?
A.RMB0
B.RMB40,000
C.RMB22,400
D.RMB32,000
第3题
A.of which
B.when
C.where
D.by which
第4题
选项格式A.With the rapid development of industrialization and urbanization of China's economy, haze appears in a large number of cities and their surrounding areas, which is considered to be one of the major realistic problems facing the sustainable development of China's social economy.
B.Along with the stage of China's economy entering the rapid development of industrialization and urbanization, the smog phenomenon has appeared in many cities in China and its surrounding areas, and is considered to be one of the major practical problems facing the sustainable development of China's social economy.
C.As China has seen rapid industrialization and urbanization, smog prevails in a large number of Chinese cities and their surrounding areas, and is considered one of the major problems threatening China’s social and economic sustainability.
D.With China's economy entering the stage of rapid industrialization and urbanization, smog phenomenon appears in a large number of cities and their surrounding areas in ChinA.With the rapid development of industrialization and urbanization of China's economy, haze appears in a large number of cities and their surrounding areas, which is considered to be one of the major realistic problems facing the sustainable development of China's social economy.
B.Along with the stage of China's economy entering the rapid development of industrialization and urbanization, the smog phenomenon has appeared in many cities in China and its surrounding areas, and is considered to be one of the major practical problems facing the sustainable development of China's social economy.
C.As China has seen rapid industrialization and urbanization, smog prevails in a large number of Chinese cities and their surrounding areas, and is considered one of the major problems threatening China’s social and economic sustainability.
D.With China's economy entering the stage of rapid industrialization and urbanization, smog phenomenon appears in a large number of cities and their surrounding areas in Chin选项格式A. It is considered to be one of the major practical problems facing China's sustainable social and economic development.
第5题
第6题
第7题
第8题
第9题
就给出的段首句子,完成下面的标题作文。
Has The Cinema Been Defeated?There are now millions of VCD or DVD players in China,___________________
Despite this, some people are still loyal. to the cinema._________________
第10题
(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:
Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.
Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.
Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.
Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.
Required:
Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.
Note: Ignore value added tax and business tax. (10 marks)
(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:
(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.
(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.
(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)
第11题
In order to (56) foreign exchange administration, maintain strong balance of payments position, China (57) the Regulations on Foreign Exchange Administration on January 29,1996. The State Administration of Foreign Exchange is the agency responsible for foreign exchange administration. The SAFE has a similar branch structure with that of the People's Bank of China, China's central bank. The Bank of China (58) the principal foreign exchange bank. Other banks and financial institutions, (59) affiliates of non-resident banks, (60) designed transactions with the approval of the SAFE.
(41)
A.develop
B.improve
C.change
D.conduct