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Old 05-10-2011, 08:41 AM   #1
ddjkkd1925
 
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Default 2011年初级会计职称经济法精选考试试题(3)

2011年初级会计职称考试经济法基础精选考试试题及答案(3)
1.下列各项中,符合房产税纳税义务人规定的是( )。
A.产权属于集体的由承典人缴纳
B.房屋产权出典的由出典人缴纳
C.产权纠纷未解决的由代管人或使用人缴纳
D.产权属于国家所有的不缴纳
【正确答案】C
【答案解析】本题考核房产税的纳税义务人。
2.某企业一幢房产原值600000元,已知房产税税率为1.2%,当地规定的房产税扣除比例为30%,该 房产年度应缴纳的房产税税额为( )元。考试联系:QQ:1538181538
A.9360
B.7200
C.5040
D.2160
【正确答案】C
【答案解析】本题考核房产税的计算。应纳房产税=600000×(1-30%)× 1.2%=5040(元)。
3.某企业有原值为2500万元的房产,2008年1月1日将其中的30%用于对外投资联营,投资期限10 年,每年固定利润分红50万元,不承担投资风险。已知当地政府规定的扣除比例为20%,该企业2008年度 应纳房产税( )万元。
A.24
B.22.8
C.30
D.16.8
【正确答案】B
【答案解析】本题考核房产税的计算。该企业从价计征的房产原值=2500×(1-30%)=1750(万元);应缴纳的房产税=1750×(1-20%)×1.2%+50×12%=22.8(万元)。
4.某企业2008年委托施工企业修建物资仓库,8月底办理验收手续,工程结算支出50万元,并按此成本计 入固定资产。已知当地政府规定的扣除比例为30%,该企业2008年度应缴纳的房产税为( ) 。
A.1400元
B.1750元
C.2800元
D.4200元
【正确答案】A
【答案解析】本题考核房产税的计算。纳委托施工企业建设的房屋,从办理验收手续之次月起,缴纳房产税,本题 按照9-12月计算税额=500000×(1—30%)×1.2%×4&di vide;12=1400(元)。
5.按照规定应缴纳契税的纳税人是( )。
A.出让土地使用权的国土资源管理局
B.销售别墅的某房地产公司
C.承受土地、房屋用于医疗、科研的医院
D.购买花园别墅的用户
【正确答案】D
【答案解析】本题考核契税的纳税人。契税由买方即承受方缴纳。
6.契税的纳税人是在我国境内转让土地、房屋权属的单位和个人。( )
【正确答案】×
【答案解析】本题考核契税的纳税人。契税的纳税人,是指在我国境内承受土地、房屋权属转移的单位和个人,而 并非是转让者。
7.根据《契税暂行条例》规定,下列各项中,属于契税征税对象的有( )。
A.房屋买卖
B.国有土地使用权出让
C.房屋赠与
D.农村集体土地承包经营权转移
【正确答案】ABC
【答案解析】本题考核契税的征税对象。土地使用权的转让,但不包括取得的农村集体土地承包经营 权的转让。
8.林某有面积为140平方米的住宅一套,价值96万元。黄某有面积为120平方米的住宅一套,价值72万 元。两人进行房屋交换,差价部分黄某以现金补偿林某。已知契税适用税率为3%,黄某应缴纳的契税税额为(  )万元。
A.4.8
B.2.88
C.2.16
D.0.72
【正确答案】D
【答案解析】本意考核契税的计算。黄某应缴纳的契税=(96-72)×3%=0.72(万元) 。
9.2008年,王某获得单位奖励房屋一套。王某得到该房屋后又将其与李某拥有的一套房屋进行交换。房地产评估机构评估奖励王某的房屋价值30万元,李某房屋价值35万元,协商后,王某实际向李某支付房屋交换价格差额款 5万元。税务机关核定奖励王某的房屋价值28万元。已知当地规定的契税税率为4%。计算王某应缴纳的契税税 额。
【正确答案】
(1)王某获奖承受房屋权属应缴纳的契税税额=280000×4%=11200( 元)
(2)王某房屋交换行为应缴纳的契税税额=50000×4%=2000(元)
(3)王某实际应缴纳的契税税额=11200+2000=13200(元)
10.以下行为中,应缴纳契税的有( )。
A.以相等价格交换房屋
B.城镇职工按国家规定第一次购买公有住房
C.个人承受荒山土地使用权,用于农业生产
D.以土地、房屋权属抵债
【正确答案】D
【答案解析】本题考核契税的税收优惠。选项A、B、C均免征契税。
编辑推荐:
2011初级会计职称初级会计实务预测试题汇总
2011年初级会计职称资格考试考前注意事项
2011年会计职称考试单选题快速计算经验

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2011年初级会计职称经济法精选考试试题(3)

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2011年初级会计职称初级会计实务预测试题(2)
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Old 05-10-2011, 08:56 AM   #2
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Reprinted from alumni of the user at 17:45 on December 9, 2010 Reading (loading. ..) Comments (0) Category: Personal Diary

woman reported: A: called her husband, you have to call my mom! husband fainted, from neatly ... ...

his wife can spend huge amounts of money to do a cosmetic, a few days into a beautiful home! entered, a look of confusion on The husband said: Do not recognize me? aunt in a small time to die? my dad angrily: You Sanyi is your mother!

case of a girl gang of late. vicious gangsters Q: Stop! Why go? girls want to be robbing,new balance running shoes, then pitiful Road: to borrow money. vicious criminals still ask: Why go to borrow money? girls fear of being Jiese, sidewalk: a ######ually transmitted disease no money to government. thugs roar: Roller!

A found his wife, Mr. often have a cell phone text messages from strangers, and the contents of each message is the same: ! Yeah, put the jelly to eat. The next day, Mr. thieves specifically bought a newspaper to see their money from a bank can bring much impact, hey, since on the headlines: the only sperm bank in the city last night and stolen!

dog to bear to marry him, Bear said: you? Girl: The glass ball is mine. nurse asked: What about you? little boy: Next is what I play!

Somali Pirates: I know you said hundred and fifty is the curse! But seven million invoice to write! ! ! ! Junior boys: ? ? ! ! you. A girl bought a brand-name children after live frugally package, excited to partner dignitaries: Seen you more often, the husband asked his wife is very curious: Vent kinda like it?

home in fear son: Dad was very angry: Mayor Pro out, told his wife in the back: satisfaction. also immigrants? Then U.S. president relented. China's leaders ordered guards to jump off, apart from anything else the Chinese guards would jump. U.S. President scared quickly pulled him. China's bodyguard, said: My husband came home and was wearing a woman's underwear, you have to pipe. The Secretary nodded yes yes, dig into the pockets of the briefs. Home in the evening, the Secretary found his wife washing clothes pocket briefs Secretary, the Secretary said:


male students travel to a place, the women students to see him, they talk about wages, male students asked: , alcohol. Person: So I asked a gentleman: 36A What you do? mm even blushing should be said: I ... I ... ... I Khan 36B ah: my sister ... I think ... I think you misunderstood, I mean my child is a window seat 36A's!







once to the hotel to stay the night, I was confused and suddenly heard someone knocking at the door for questioning. Woman: Is anyone there? Me: What can I do it? Woman: I would like to ask the next guy, how to write ah Kunming Kunming? Me: Oh, above a day, following a more than .....( Khan)! F: So we Queensland please? I fainted, miss not scary, Miss literate. Weighs.







men classic

1:
Forum landlord: you women bra big summer heat do not ?
Forum replies: We do not take you will be hot ... ...
2:
landlord: I took my dog to beat it! It does not tell me the earthquake, usually screamed so Huan, just nothing like an earthquake feverish sleep in the nest!
Re: Well, after all, not own the ... ...
3:
landlord: his wife gave birth to a baby girl, very cute, ask you to help her daughter with momentum from a name, I surname into.
Re: the chicken into the thinking of Chinese.
4:
landlord: Give me a woman, I can create a nation!
Re: ah, to give you a sow, meat prices could fall next year!
5:
landlord: I skipped classes in college, hanging over Branch, extraordinary rejection, being left off, a fight,- [Curcuma] о `., demerits too, breaking off at the ... ... hey, I have done a competent ~
Re: you died before?
6:
landlord: Please describe in one sentence of China National Seismic.
Re: after the fact, like pigs in advance!
7:
landlord: a beginning all in terms of KB, the middle of funny, tragic story. For example, a ghost once, put ass, and then died.
Re: Sister Furong met, fell in love with Sister Furong, Furong sister married ... ...
8:
Ya landlord: a day in front unit of the group of idiots to speak I feel the future is very slim ... ...
Re: Well now you ~ because casting pearls before swine is not terrible, terrible day in front of a group of cattle you playing!
9:
landlord: Shenzhen South head of a female street vendor selling pineapple so he bit off a small city managers Uncle JJ ... ...
Re: Hmm! You will not let me live, I will not let you enjoy life,new balance 574! ! !
10:
landlord: In fact, Newton's law of gravity is just lucky enough to find, if Early three hundred years, I can!
Re: really lucky, because he hit his head on a Mac, and hit his head on the poor landlord is not durian coconut ... ...
11:
landlord: It is miserable being called Uncle Just call my brother badly? Strong storm
Re: Uncle your brother out.
12:
landlord: City manager to add new weapons came for the stray dog! Strong storm
Re: This is the same root, to fratricidal.
13:
landlord: Why more and more people do not want children? Strong storm
Re: Beijing sent officials said,new balance outlet, to start with children.
14:
landlord: see today has been hinting to each other male friends to go to bed,(Shock) a girl pregnant, her father said only eigh, ask: Is it to meet anyone is to go to bed? Strong storm
Re: do not go to bed to meet anyone? Are you kidding, we all so busy.
15:
landlord: a student, grades every year countdown to the first, often with a fight, according to leadership requires teachers to give students nicely final reviews, how to write ah? Strong storm
Re: the student performance and stability, strong hands.
16:
landlord: event dead by drinking mineral water, Hainan, China's food safety can be seen worrying, drink mineral water is also dead? Is not a QS logo? Strong storm
Re: Weak weak ask, QS is not meant to die?
17:
landlord: a man you have to Li or Zhang Ziyi?
strong storm response: a rooster, a pheasant, not chosen
18:
landlord: a dog and a man which support cost-effective? Strong storm
Re: ladies, even if you can make a man as a dog, but you dare not take the dog when a man makes?
19:
landlord: Sister Furong Li and out of the water at the same time, there is a brick in your hand, you hit who? Strong storm
Re: Who hit who save.
20:
Forum landlord: I have a million, want to buy a car, we Jigejianyi it. 21:
Forum landlord: Chen Liang Wang Xiaoya married with, please use the words comment.
Forum replies: Ah from good to it!
22:
Forum landlord: you say I look a lot like Wu Bai?
Forum Replies: Only half of the image! (Hundred and fifty ??!!)
23:
Forum landlord: Men last night, when walking the dog and the big mastiff edge of the wood of a bald wild dogs together. Dry! Tibetan Mastiff actually did not expect a big loss to grass dog! ! !
Forum sofa :****, bald before God, they call me the lion!
24:
Forum landlord: Guess what country I am a hybrid of ^ _ ^
Forum Re: Chinese + deformation of magic!
25:
Forum landlord: girlfriend always says he's a small chest, I felt that I could, ah, you have to help identify what GG Forum ~
Forum sofa: length of both the back acne!
26:
Forum landlord: If I have a million yuan, I can loan to buy a house in the Tomson Riviera!
Forum Re: ah, but you're going to borrow money to pay property charges ~
27:
Forum landlord: he vows that today, I was part of his life, I was part of his body, If not me, he can not live �� ~
Forum couch: My ex-boyfriend said so, but then I realized I was his appendix, appendix, Aberdeen ears,new balance shoes, six refer to such non-essential stuff child!
28:
Forum landlord: his aging mother I am so rich, I buy a nanny what car?
Forum replies: That depends on the development of her husband to tell you anything to do with the ~
29:
Forum landlord: damn barber cut my head bad! All the points Sunzhao require destructive bigger the better, the smaller the movement the better, because I go alone.
Forum Basement: middle of the night, a dark and stormy, quietly, gently, a man hanged in the barber shop door ... ...
30:
Forum landlord: how do I got amnesia?
Forum Re: Would not it be cool? Woke up every morning to sleep in their own side, a different woman ~
31:
Forum landlord: Do you have a child grow up what kind of fantasy will let you in front of the scene stole the show ?
Forum bench: pick a load of manure to the streets to see who dislike his head thrown poured on!
32:
Forum landlord: Why pol.ice Zhuahuai Ren Ming when the siren to be? Not afraid to hear bad boss ran away?
Forum sofa: higher-level units to check the advance notice before the usually lower unit ~
33:
Forum landlord: Why keep up the father of a child born last name?
Forum sofa: Because ATM card where people spit all the money go.
34:
Forum landlord: Shuai there ass to use - Death is not the end, eat!
Forum Re: Shuai have disabilities to accompany, a gun fight, might ride, a car seat, have similar secret crush ... ... handsome how bad? ! !
35:
Forum landlord: Call for the most ruthless and does not reveal dirty curse of the word.
forum post 31: When your mother is not at you threw the man, the placenta was raised?
36:
Forum landlord: Why is President Hu's visit to Japan, Japan more distant, and even the airport did not even welcome sign hanging?
Forum sofa: how to hang? Warm welcome to old friends of China to Japan?
37:
landlord: I like a little 6-year-old than my girl, still in junior high school, really commit a sin ah. Strong storm
Re: to commit a sin that is really like to get rid of the word.
Forum replies: You can sell 30 QQ, set a team to open, one will be arranged in S-type, one will be arranged in B-type.



betrayal of the highest state of






101 bus to work, overcrowding. close the door and a man a woman, man wearing glasses, carry a bag, look Okuma Suo,new balance sneakers, woman standard OL look. They brazenly talk: M: your husband is not home tonight, right? (around quiet a lot about ...)
Woman: ah, he is in the field this week.
M: That can play out tonight? (next door to the uncle turned around to see ..)
Female: Well you want to play Zage? (next door to Aunt also turned over ..)
Male: Same old Caesar, I open the room (next door to the secondary school students also turned over ...)
female: cut, you open room I do not come to it, or I drive (all surprise ... )
M: Okay, Caesar, you drive, I came to death you (the people suck down a cold lump around ...)
Female: bullied said that I do not know what get what, too much not to beg for mercy (Mass Eye light exudes BS)
M: You then fierce and I can only accompany you an hour in the evening I would like to accompany my girlfriend (carriage with murderous ...)
Female: call her Laishua Caesar (Faint ...)
M: She will only Landlords, does not play mahjong. ... (all runaway)




the most important thing


wake up one morning and found his wife dead in bed. He quickly jumped up, his face pale, stumbled, ran down the stairs shouted: : the mountain there lived a widow, widowed three years to a life of chastity, only keeps an eagle had each other. If you can get the woman, then I wish you five sticks of mountain body cast on. Snowster think about it a few days to wish Chih-shan back on message. Two days later, the skies. Middle of the night, Flirting climb the mountain, to the widow house. Flirting knocked on the door and asked: Flirting at the door, thanks again and again, and then asked again: At this time, Flirting asked:
Flirting drinking water, look very late, and asked the widow: , Flirting into the room, but also rude, it fell down to sleep. The next day morning, enjoy a display up early, crept into the yard, and she saw the bird the eagle had each other. Flirting seize the eagle, the hair is pulled down; then, and the widow did not say hello to return home.
a few days, Flirting, and Zhu Zhi Shan at home playing chess, heard someone knocking at the door. Zhu Zhi Shan opened the door, turned out to be the widow, the widow saw Flirting on the use of Mandarin yells: let you. you want rain, I'll let you shelter from the rain; you off, I'll let you off; you have to scoop, I'll ladle; you want to spend the night, I let you stay overnight. you! you Why are my hair plucked the eagle? Over the past quietly told said: , so quickly on the man said: Comrades, you smoke out! Man was furious: it steers you out!

3. a male toilet constipation, to find that one person ran into the room the instant the wind and rain. Secretary of trying to take advantage machines show off his English, shouted: hi! That is called

5. on the bus, standing beside women sitting on the strange man said: You do not know if I pregnant? I saw men look very nervous and said: O can not my child!

6. the people: the military prostitutes in it? Army: Yes Yes, there is no discipline and how the line! Man: Really! To pay for it? Army: This would also like any money Yeah, we are unified discipline handed down from above.

7. female secretary:
8. Wang wife was pregnant with the quadruplets, and to show off to all her neighbors, pregnant with quadruplets is not easy, said an average of one patient to sixty thousand times before. Lee was shocked: That you have space to do housework?

9. children are considered Mother interrupted: Well this issue is very simple, we all know that if children like his father, and that is genetic; as neighbors, it is the environment.

10. woman said: Why do you look so old fashioned it? , Said: If you like the words of the renminbi, but also care about what year it is issued you


College Humor spoof of the classic comedy song

1. Cyndi love you
Comment: not so complicated now!
2. Faye Wong
Comments: to return it?
3. Jackie Chan
Comments: You need to melatonin!
4. Elva Hsiao
Comments: Yes, mature!
5. hackberry Men should not have too tired.
Comments: What a thoughtful husband and wife ah,new new balance shoes!
7. Jiang Yu Heng,+ Ranked cities in Anhui Province (Classic Fun Edi, not afraid of anything.
Comments: It was more courageous people!
8. papers published in
Reviews: Little Red Riding Hood, come! Listen Lang Waipo tell you stories!
tag joke son of U.S. President husband SMS
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