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问题 单项选择题

纳税担保人提供质押担保，缴清税款、滞纳金的，税务机关自纳税担保人缴清税款及滞纳金之日起()个工作日内返还质押物、解除质押关系。

A、1

B、2

C、3

D、5

答案

参考答案：C

解析：缴清税款、滞纳金的，税务机关自纳税担保人缴清税款及滞纳金之日起3个工作日内返还质押物、解除质押关系。

问答题

Khanh is the manager of a shop that sells high quality paintings and reproductions of famous artworks. On 1 November she wrote to Kim and Suong, two established customers, offering the opportunity to purchase reproductions of a painting by a famous artist, each signed by the artist. The letter specifi ed a price of 10 million dong.Khanh’s fi rst letter was to Kim. However, immediately after sending the letter, Khanh discovered she had mis-typed the price as 1 million dong. Khanh immediately wrote another letter withdrawing the offer and stating the correct price of 10 million dong. Both letters were received by Kim in the same delivery. Kim wrote back to Khanh immediately accepting the offer of 1 million dong.Suong replied to Khanh’s letter stating that she would be delighted to accept the offer, but as she was given a 15% discount for her three previous purchases she assumed this would apply again. Suong wrote back to accept the offer enclosing her payment of 8·5 million dong.Khanh subsequently sold the painting to Ngoc for the full price of 10 million dong.Required:

(a) Explain whether Kim has completed a legally binding contract with Khanh by accepting the offer to sell the painting for 1 million dong. (5 marks)
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多项选择题

沉桩施工的一般工序中，在完成“准备并布置好沉桩机具及起吊设备”后进行的工作有()。

A.桩位放样 

B.插桩 

C.桩基试验 

D.布设脚手架及桩架走道 

E.立桩架或安设吊机和导向设备
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