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问题 单项选择题

某进口设备的离岸价为20万美元，到岸价为22万美元，人民币与美元的汇率为8.3：1，进口关税税率为7%，则该设备的进口关税为（）万元人民币。

A．1.54

B．2.94

C．11.62

D．12.78

答案

参考答案：D

解析：

 进口关税=到岸价×关税税率=22×8.3×7%=12.78(万元)。

填空题

以增加肌肉力量为主要目的的运动称为____________运动
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问答题

Gilt Co is a small company with an issued share capital of 100,000 $1 shares held by 100 members.Harry the managing director of Gilt Co has been approached by Itt Co in respect of its making a takeover bid for Gilt Co. Itt Co has given Harry what is described as a facility fee of $50,000 for ensuring that the takeover is successful.At the next board meeting Harry convinces the other directors that the takeover bid is in the long-term interest of Gilt Co, but they are concerned that the holders of the majority of the issued share capital will not approve of the takeover.In order to ensure the success of the takeover, the directors agree that they should allot suffi cient new shares to Itt Co to ensure that a new majority of members will support the takeover.After the allocation of the shares to Itt Co, a general meeting is called to consider the takeover and it is approved, with Itt Co voting in favour.May, a substantial shareholder in Gilt Co has subsequently found out about the actions of Itt Co, Harry and the other directors.Required:Advise May as to the legality of the share allotment and as to what action can be taken against Harry. (10 marks)
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