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问题 单项选择题

村民小组组长张某利用虚假发票套取本村集体所有的资金5万余元人民币，张某的行为构成（）。

A．贪污罪

B．盗窃罪

C．侵占罪

D．职务侵占罪

答案

参考答案：A

解析：贪污罪，是指国家工作人员和受国家机关、国有公司、企业、事业单位、人民团体委托管理、经营国有财产的人员，利用职务上的便利，侵吞、窃取、骗取或者以其他手段非法占有公共财物的行为.

单项选择题

室间隔缺损

A．第3、4肋间Ⅱ～Ⅲ级舒张期杂音

B．第3、4肋间Ⅱ～Ⅴ级粗糙全收缩期杂音

C．第2、3肋间Ⅱ～Ⅲ级收缩期吹风样杂音，常伴有P2亢进，心音分裂固定

D．第2肋间Ⅱ～Ⅳ级连续性机器样杂音

E．第2肋间Ⅱ～Ⅳ级喷射性收缩性杂音，伴肺血减少
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问答题

(a) During the month of February 2009, Company C, a motor vehicle manufacturing company, carried out the following transactions:(1) Imported engines for production purposes for the equivalent of RMB 2,000,000 (including freight and insurance to the Chinese port). Company C paid a further RMB 10,000 (including value added tax (VAT)) to transport the engines from the port to its warehouse.(2) Purchased raw materials for RMB 800,000 (excluding VAT) and received a discount of 2% from the supplier for early payment. Company C paid transportation costs of RMB 8,000 (excluding VAT) and an insurance fee of RMB 5,000 in relation to the delivery of the raw materials to its warehouse.(3) Sold 200 of Model A motor vehicles at RMB 150,000 each (including VAT).(4) Sold ten Model A motor vehicles to its own staff at their cost of RMB95,000 (excluding VAT) each.(5) Company C is testing the performance of a new design of motor vehicle (Model B). Five Model B motor vehicles were taken for self-use. The cost per unit of Model B motor vehicles is RMB 130,000 (excluding VAT); no market price has yet been set for these vehicles.Required:Calculate the consumption tax (CT) and value added tax (VAT) payable by Company C for each of the transactions (1) to (5) in the month of February 2009, clearly identifying where no tax is payable.Note: you should assume that:(1) The tariff for all kinds of imported goods is 25%.(2) Consumption tax (CT) is 10% for all types of motor vehicle.(3) The deemed profit rate for the Model B motor vehicles is 8%. (11 marks)
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