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问题 单项选择题

单位按低于购置或建造成本价格出售住房给职工，职工少支出的差价部分按（）个人所得税。

A.偶然所得

B.劳务报酬所得

C.工资、薪金所得

D.股息红利所得

答案

参考答案：C

选择题

2010广州亚运会的主题是“激情盛会和谐亚洲”。兴奋剂检测是亚运会对运动员的一项重要检测。2010年11月24日新华社快讯：广州亚运会发生第二起兴奋剂事件。其中一种兴奋剂的化学式为C20H26O2，下列关于兴奋剂的说法正确的是    (    )

A．该兴奋剂属于氧化物

B．该兴奋剂是由20个碳原子、26个氢原子、2个氧原子构成的化合物

C．该兴奋剂的一个分子中共有48个原子

D．该兴奋剂中氢元素的质量分数最大
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问答题

Whilst at work Andy always parked his car in a car park operated by Bash Ltd. On the entry to the car park just in front of the payment machine there is a large sign in fl uorescent red paint which states:‘These premises are not staffed by our employees and may be dangerous. Clients use these facilities strictly at their own risk and Bash Ltd accept no liability whatsoever for any damage or injury sustained by either those using this facility or their vehicles or property, no matter how caused.’Andy was aware of the sign, but had never paid much attention to it. However, one day he returned to his car to find that it had been badly damaged by a towing vehicle driven by an employee of Bash Ltd. Whilst on his way to the car park offi ce to complain he was hit by the same towing vehicle, which was clearly being driven dangerously by one of Bash Ltd’s employees. As a result, not only was his car severely damaged, but he suffered a broken leg and was off work for eight weeks.Bash Ltd has accepted that its employee was negligent on both counts but denies any liability, relying on the exclusion clause.Required:On the understanding that the clause excluding Bash Ltd’s liability was incorporated into its contract with Andy,advise Andy whether there is any action he can take against Bash Ltd. (10 marks)
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