问题 多项选择题

美国某公司为躲避本国的所得税,将其年度利润的70%转移到世界著名的自由港巴哈马群岛的某一信托公司,由于巴哈马群岛的税率要比美国低35%—50%,这样就使该公司每年可以有效地躲避300万—470万美元的税款。对该公司的行为应如何认定

A.该公司的行为属于国际逃税行为

B.该公司的行为属于国际避税行为

C.该公司是通过转移定价的方式进行的

D.该公司是通过利用避税港,的方式进行的

答案

参考答案:A,B,D

解析:[考点] 系属公式 选项C只有在涉外民商事合同法律关系中,才允许当事人合意选择法律,故 C项错误。而A、B、D中的表述都是正确的。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

     Many people think of guys as being carefree when it comes to their appearance. But in fact, a lot of guys

spend plenty of time in front of the mirror. They care just as much as girls do about their body image.

     Body image is a person's opinions and feelings about his or her own body and physical appearance. 1.____

You appreciate your body for its capabilities (能力) and accept its imperfections. 

     2____. Here are some ideas: Recognize your strengths. Different. body types are good for different things.

What does your body do well? Maybe your speed, strength,or coordination (协调性) makes you better than

others at a certain sport. That may be basketball, table tennis, mountain biking, dancing, or even running. Or

perhaps you have non-sports skills, like drawing, painting, singing, playing a musical instrument, writing, or

acting. 3.____

     Exercise regularly. Exercise can help you look good and feel good about yourself. Good physiques (体形)

don't just hdppen. 4.____. A healthy habit can be as simple as exercising 20 minutes to 1 hour three days a

week. Working out can also lift your spirits.

     Respect your body! Practicing good habits; regular showering; taking care of your teeth, hair, and skin;

wearing clean clothes, and so on-can help you build a positive body image. 

     5.____ Your body is just one part of who you are. Your talent for comedy, a quick wit (智慧), and all the

other things make you unique. So try not to let small imperfections take over.

A. Use this as an opportunity to discover what you're good at

B. Be yourself.

C. Having a positive body image means feeling satisfied with the way you look.

D. Just explore talents that you feel good about.

E. They take hard work, regular workouts, and a healthy diet.

F. The good news is that self-image and body image can be changed.

G. So, what can you do to develop a positive body image?

多项选择题