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［A］ after ［B］ since ［C］ as ［D］ from
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更多“［A］ after ［B］ since ［C］ as ［D］ from”相关的问题
第4题
A.against
B.for
C.within
D.since
第6题
A) Since
B) While
C) Because
D) If
第7题
__________you suspect something, I may as well tell you the whole truth.
A． Since
B． Until
C． After
D． While
第8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9题
Mr Liu returned to the repair shop claiming compensation for the defect of the air conditioner. The repair shop insisted that it was not liable for the fire accident and the resulting damage to the car. In addition, after retrieval of the data from the local vehicles registration centre, the repair shop found that the registered owner of the car was still Mr Feng, not Mr Liu. Under such a situation it refused to discuss the dispute any more with Mr Liu, on the ground that he was not a legitimate owner of the car. When Mr Liu asked Mr Feng to negotiate with the repair shop, Mr Feng was reluctant to do so on the ground that the transaction between them was over since he had duly delivered the car to Mr Liu.
Required:
Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:
(a) state the rule as to the passing of ownership for a car as a kind of movables, and the effect of the agreement between the two parties; (4 marks)
(b) state who should be the legitimate owner of the car; (4 marks)
(c) state whether the repair shop should be liable for the damaged car if the fire was caused by the defect of the air conditioner. (2 marks)
第10题
For more than 54 years, the United Negro College Fund has fulfilled the dreams of deserving students by closing the gap between the cost of college and what their parents can afford. More than 300,000 students have graduated from United Negro College Fund member colleges since 1944, and 54,000 more are currently enrolled.
The oldest and most successful minority higher education support organization, the United Negro College Fund, is a combination of 39 private, historically black member colleges and universities. Since its founding, it has raised more than $1.3 billion to keep the dream alive for needy families across the country.
What is it that makes the United Negro College Fund so important to America's families ？ As well as raising funds and giving technical support to member colleges and universities, it creates hope and opportunity by providing financial assistance to deserving students. Consider the contributions of just a few of the distinguished graduates who have realized the benefits: civil rights activist Dr. Martin Luther King; Olympic track star Edwin Moses; and filmmaker Spike Lee.
Most of parents fell embarrassed when their children graduate from high school because they can't ______.
A．afford their children's college tuition
B．offer their children emotional support
C．look after their children
D．give them gifts on their birthdays
