问题 多项选择题

增值税是以法定增值额为课税对象的税种,税率分别为()。

A.4%

B.6%

C.10%

D.13%

E.17%

答案

参考答案:B, D, E

解析:增值税是以法定增值额为课税对象的税种,计税依据是纳税人销售货物的销售额和提供加工、修理修配应税劳务的营业额,税率分为6%、l3%和l7%。

多项选择题

川南商业公司与川北开发公司作为发起人设立南北股份有限公司,川南公司出资1300万,其中非货币出资包括不动产900万,机器设备100万。川北公司出资1500万,其中只有100万是货币出资。公司采用募集设立的方式,公司股份每股1元。在2006年5月1日召开创立大会。
创立大会结束后,公司办理了设立登记。张某任公司的董事长,刘某任公司的副董事长。2007年公司税后利润是1500万,公司尚有前一年未弥补的亏损200万。2008年3月,为了经营发展的需要,公司准备与岭南公司合并,成立一家新的公司。就合并的相关问题,公司召开了临时股东大会。股东大会由董事长张某召集。张某于 2008年3月10日电话通知各股东于3月20日到公司参加会议。股东大会作出同意公司合并的决定,只有股东甲表示不同意合并,要求公司回购其股份。股东大会经过决议,同意由公司收购甲的股份。根据上述案例,回答下列问题:

下列关于本案中临时股东大会的说法正确的是( )。

A.董事会认为必要时,应当在2个月内召开临时股东大会

B.张某应当在3月5日前通知股东参加临时股东大会

C.股东大会由张某主持,张某不能支持的,由刘某或半数以上的董事共同推举的董事主持

D.公司发行无记名股票的,张某应当在会议召开30日前通知股东参加会议

E.无记名股票持票人出席股东大会的,应当于会议召开5日前至股东大会召开时将股票交存于公司

阅读理解

阅读理解

     New coins are coming out all the time. And did you know that the United States Mint makes some

coins to collect rather than spend? One collecting kind is called "commemorative"-coins that honor

famous people, places, and events. If you have coins to spend, those are called "circulating" coins.

     2008 American Bald Eagle Coins celebrated an American success story: the bald eagle (秃头鹰).

Congress passed an act to recognize the eagle, its importance as a national symbol,and its return from

near extinction (灭绝) in the lower 48 states. The series celebrated the eagle's recovery as well as the

35th anniversary of the Endangered Species Act of 1973, which had helped in the recovery.

     The Founding Fathers chose the bald eagle as the Great Seal of the United States at the Second

Continental Congress in 1782. Ever since, this bird has represented the spirit of freedom and democracy.  The eagle also appears on the seals of many branches and departments of the United States

government.

     The bald eagle is a major symbol of democracy, standing for American values like freedom, courage,

and strength. It has appeared in American art, music, history, literature, and culture. So, the bald eagle is

very important to the United States.

     This once?endangered species, unique to North America, is now making a gradual comeback. 

 Classified as "endangered" in 1973 under the Endangered Species Act, this eagle was later moved to

the less endangered "threatened" list, thanks to the law, caring people and organizations.

     The bald eagle will probably be removed from the "threatened species" list, but the eagle won't be

"out of the woods" just yet. Wildlife agencies will need to keep an eye on the eagle for at least 5 years

after it's taken off the list. Part of the surcharge (额外费用) on the bald eagle coins can be used to help

this work.

1. What does the text mainly talk about?

A. The United States Mint.

B. American commemorative coins.

C. The bald eagle coins and the bald eagle.

D. The living habits of the bald eagle.

2. According to the text, commemorative coins are_______.

A. mainly made to spend

B. used to remember the bald eagle

C. often in honor of famous people, places, and events

D. not popular with collectors

3. Which of the following is one of the reasons why 2008 American Bald Eagle Coins were made?

A. The Endangered Species Act being passed.

B. The request of many coin collectors.

C. The decision of the Founding Fathers.

D. The recovery of the bald eagle.

4. What can be inferred from the text?

A. The bald eagle has a great effect on Americans.

B. The bald eagle is unique to the United States.

C. The bald eagle is still near extinction.

D. The bald eagle will soon be out of people's sight.