问题 单项选择题

根据有关规定,存款人对用于基本建设的资金,可以向开户银行出具相应的证明并开立( )。

A.临时存款账户
B.一般存款账户
C.专用存款账户
D.基本存款账户

答案

参考答案:C

解析: 本题考核个人所得税的税目范围。根据规定,稿酬所得是指个人因其作品以图书、报刊形式出版、发表而取得的所得。作品包括文学作品、书画作品、摄影作品,以及其他作品。因此本题中,作家将其书面作品通过出版社出版取得的报酬,应属于“稿酬所得”。

单项选择题 A型题
问答题

一、已知资料

1.信用证:

LETTER OF CREDIT

SEQUENCE OF TOTAL *27: 1/1

FORM OF DOCUMENTARY *40A: IRREVOCABLE

DOC CREDIT NUMBER *20: 30008922

DATE OF ISSUE 31C: 20090830

DATE AND PLACE OF EXPIRY *31D: 20091025 CHINA

APPLICANT *50: TKAMLA CORPORATION

6-7, KAWARA MACH

0SAKA, JAPAN

BENEFICIARY *59: TIANJIN IMP. AND EXP. CO. LTD

32, JIANGUO ROAD

TIANJIN, CHINA

AMUNT *32B: CURRENCY USD AMOUNT 156100

AVAILABLE WITH/BY *41D: ANY BANK IN CHINA

BY NEGOTIATION

DRAFTS AT… 41C: DRAFTS AT SIGHT

FOR FULL INVOICE COST

DRAWEE 42A: FUJI BANK LTD

PARTIAL SHIPMENTS 43P: NOT ALLOWED

TRANSSHIPMENS 43T: ALLOWED

LOADING ON BOARD 44A: TIANJIN

FOR TRANSPORTATION TO… 44B: OSAKA

LATEST DATE OF SHIPMENT 44C: 20090917

DESCRIPT OF GOODS 45A: 5760 PCS COTTON T-SHIRT

AS PER BUYER’S SALES CONTRACT

USD4.00/PC CFR OSAKA

DOCUMENTS REQUIRED 46A:

COMMERCIAL INVOICE ONE ORICINAL AND 2 COPIES

PACKING LIST IN ORIGINAL AND 2 COPIES

2.其他资料:

(1)ISSUING CARRIER’S AGENT: AMR CORP

(2)AIRPORT OF DEPARTURE: TIANJIN AIRPORT

(3)AIRPORT OF DESTINATION: OSAKA AIRPORT

(4)FLIGHT/DATE: CA921/16 SEP 2009

(5)H. S. CODE: 6109.1000

(6)SHIPPING MARKS: TKAMLA

S/C NO. SH030826

OSAKA

C/NO. 1-UP

(7)PACKING: ONE PC IN ONE PLASTIC BAG, 12 DOZEN PACKED IN ONE CARTON

GROSS WT. : 24kgs/CTN

NET WT. : 23kgs/CTN

MEASUREMENT: 72cm×45cm×22cm/CTN

(8)DOCUMENT TO ACCOMPANY AIRWAY BILL: COMMERCIAL INVOICE

二、根据已知资料缮制航空托运单

 

中 国 民 用 航 空 局

THE CIVIL AVIATION ADMINISTRATION OF CHINA

国 际 货 物 托 运 书

SHIPPER’S LETTER OR INSTRUCTION