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问题 多项选择题

税收法律关系的涵义和特点包括( )。

A．主体一方只能是国家

B．其成立、变更、消灭以主体双方意思表示一致为要件

C．在税收征纳过程中，税法赋予国家依法征税的单方面权力以及纳税人依法纳税的单方面义务

D．纳税人、扣缴义务人、纳税担保人都可能成为纳税主体

E．最高司法机关对下级司法机关作税收司法解释

答案

参考答案：A,C

单项选择题

Questions 61-70 are based on the following passage.


While some international couriers are showing signs of exhaustion, EMS (Express Mail Service), the generic name for the courier services of post offices, seems to be finding its stride. Known as Datapost in Britain, as Chronopost in France, and as A1-Barid al-Mumtaz in Saudi Arabia, EMS is now second in the international courier business (jointly with TNT Skypack). Last year it delivered 5.6 million items, weighing less than 20 kilograms each, across borders. That and its annual growth rate of around 5 percent have worried DHL, the market leader, enough for it to counter-attack in the Courts.
On October 26, a Dutch judge ruled against DHL on all three counts filed against the Dutch post office: that the three-initial name was too close to DHL’s; that the orange lines in the EMS logo were too similar to DHL’s dark red ones; and that the claim to the widest route system in the world was unfounded. DHL has threatened the Swiss post office with similar action, but it may reconsider after the Dutch ruling.
EMS has some advantages over the private couriers. One is a dense ready-made network of offices, especially in Europe, the avowed target area of the private couriers. Another advantage is a long tradition of working with customs authorities. In a business where minutes count, it pays to have good friends at customs. That advantage particularly irritates the private couriers because there is no legal way to combat such unquantifiable coziness.
The private courier services are also annoyed because in countries like Switzerland and Italy, where the post office is officially a monopoly, they pay it a fee. In Switzerland DHL says it pays more than SFr lm ($ 708,000) "to the competition" each year. In France the couriers have won a battle for exoneration.
Although governments are under little pressure to keep prices artificially low, EMS is often cheaper than the private couriers, but not always. A recent test in Britain (on a domestic route) showed Datapost about halfway between the least and the most expensive, but gave it full marks for speed and service.
Each national EMS is free to set its rates and follow its own rules on things like bulk discounts. The Universal Postal Union, based in Berne, determines how costs and revenues are split between sending and receiving countries, and standardizes procedures. More than 100 postal administrations have linked into the system—and more are coming, including Russia’s. That makes the feisty EMS particularly happy since its rivals have not been allowed to serve anywhere in Russia.

All the following factors are given as reasons for the annoyance of the private courier services EXCEPT ______.

A. lack of relations at customs
B. the monopoly of the post office
C. no network of offices

D. the shortage of workers
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问答题

2006年1月1日，A公司从某银行取得年利率4%，2年期的贷款200万元，利息按季支付。现因A公司财务困难，于2007年12月31日进行债务重组。银行同意延长到期日至2009年12月31日，利率降至3%，免除全部积欠利息16万元，本金减至180万元，但附有一条件：债务重组后，如A公司自2008年起有盈利，则利率恢复至4%；若无盈利，仍维持3%，利息按年支付。A公司2008年度盈利10万元，2009年度盈利20万元。 要求：完成A公司自债务重组日至债务到期偿还债务相关业务的会计分录。
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