问题 问答题

Helena, Nikita, Rosa and Yuri are four partners working in an unlimited partnership that provides training courses. heir partnership agreement states that each partner may act on behalf of the partnership in respect of deals with hird parties, but requires any transaction valued in excess of 500.000 roubles to be sanctioned by all partners. The greement further specifi es that any partner’s resignation will be subject to a notice period of three months, thereby nabling the business to fulfi l outstanding course bookings.Without consulting the other partners, Rosa withdrew 700.000 roubles from the partnership bank account in order o purchase a training software package from OOO Train, a regular supplier to the partnership. Rosa also admitted to sing the partnership premises and teaching resources on a private basis in order to increase her personal income. She efused to provide details but offered to make a payment of 100.000 roubles in respect of this privately commissioned usiness.In a subsequent argument between the partners, Yuri walked out of the business, stating that he would no longer be ble to work with the other partners, refusing to carry out any further commitments with immediate effect.Required:

(b) Explain whether OOO Train has an obligation to accept a return of the training software package and refund he partnership with the price paid. (3 marks)

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单项选择题

某英国籍工作人员2008年12月底受邀来华,任职于境内某上市的外商投资企业工作,2009年 10月20日离华回国。2009年该外籍人员取得以下收入:
(1)境内工作期间每月取得英国的任职单位支付的工资、薪金5000元,我国的企业支付的工资、薪金8000元,每月还取得我国企业支付的非现金形式的住房补贴和伙食补贴2000元,取得合理的语言培训费为300元。另外2009年五月份,由于回国探亲,国内企业支付探亲费2500元;
(2)2009年3月该外籍人员以15万元购入一个亏损企业的“打包债权”20万元,其中甲欠亏损企业10万元,乙欠亏损企业6万元,丙欠亏损企业4万元。2009年4月该外籍人员从甲债务人处追回款项8万元;
(3)该外籍人员于2009年3月份在中国出版小说一本,取得稿酬15000元。该书6月至8月被国内某晚报连载,6月份取得稿费1000元,7月份取得稿费1000元,8月份取得稿费1000元。因该书畅销,10月份出版社增加印数,又取得追加稿酬3000元;
(4)2009年1-6月份该外籍人员出租其在英国的一辆汽车给当地居民使用,月租金收入3500元,国外未缴纳税款。假定不考虑除个人所得税以外的其他税费;
(5)2009年9月份该外籍人员从任职的我国外资企业取得股息所得20000元;
(6)2009年10月份该外籍人员将自己的一部小说手稿原件拍卖取得50000元,从中拿出15000元通过希望工程基金会捐给希望工程。
要求:按下列顺序回答问题:

该外籍人员股息所得应缴纳的个人所得税为 ( )元。

A.0

B.500

C.1000

D.2000

单项选择题