Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash, some bills of exchange and a set of commercial documents in the handbag. Mr Ding found, from the information on the documents, the owner of this handbag was Ms Liang and contacted her.
On the day, as fixed by Mr Ding and Ms Liang via exchange of communications, Ms Liang went to Mr Ding’s home to take back the handbag. Before handing over the handbag to Ms Liang, however, Mr Ding requested a sum of cash as a reward for his kindness and efforts to return the lost handbag. Ms Liang refused to give the reward.
Required:
Answer the following questions in accordance with the Property Law, and give your reasons for your answer:
(a) state whether Mr Ding was entitled to request a reward for returning the lost handbag;
(b) if Ms Liang had put up an advertisement offering a reward for the successful find of the lost property, state whether she could refuse to grant the reward if she learnt that Mr Ding did not see the advertisement;
(c) assuming Mr Ding could not find the owner and turned the handbag over to the police who then published an announcement of finding of the lost property in the newspaper, state how to deal with the handbag where nobody claimed it.
Shenhua Company Ltd (Shenhua) has been buying products from Kangyi Chemicals Company (Kangyi Chemicals) for more than one year. By the end of 2013, the two parties negotiated to settle the previous business transactions and confirmed that Shenhua owed an outstanding amount of RMB 800,000 yuan to Kangyi Chemicals.
Several days later, Shenhua entered into an agreement with its holding company, namely Shenhua Holdings, to transfer all its debts of RMB 800,000 yuan due. In doing so, Shenhua neither notified Kangyi Chemicals, nor got a consent from Kangyi Chemicals.
Having discovered this information, Kangyi Chemicals sent an email to Shenhua Holdings to inquire whether Shenhua’s debts had been transferred to Shenhua Holdings. Shenhua Holdings acknowledged the transfer but did not promise to settle the debts as a new debtor.
Kangyi Chemicals filed a lawsuit against Shenhua Holdings for the unsettled RMB 800,000 yuan. Shenhua Holdings submitted the following defences: First, the transfer agreement between Shenhua and Shenhua Holdings was an invalid one as Shenhua failed to get prior consent, as required by the law, from Kangyi Chemicals before the completion of transfer. Second, the goods delivered by Kangyi Chemicals in the last six months contained material defects which caused loss and damage to Shenhua as the original counterparty.
Required:
Answer the following questions in accordance with the Contract Law, and give your reasons for your answers:
(a) state whether the transfer agreement between Shenhua and Shenhua Holdings was a valid one;
(b) state whether Shenhua Holdings was entitled to submit its defence on the ground of the defects in the goods
delivered by Kangyi Chemicals to Shenhua.
根据《合同法》的规定，下列关于合同解除的表述中，正确的有( )。
A. 租赁物危及承租人安全的，无论承租人订立合同时是否知道租赁物质量不合格，承租人都可以随时解除合同
B. 承揽合同的定作人可以随时解除承揽合同
C. 不定期租赁的出租方可以随时解除租赁合同
D. 不定期租赁的承租方可以随时解除租赁合同
The board of directors of Harvest Technology Joint Stock Company Ltd (Harvest Stock), a listed company, formulated a plan to issue corporate bonds through the securities market. Among other things, the plan included the following items:
(i) A securities company would be entrusted to be the sole underwriter to issue corporate bonds for RMB 70 million yuan;
(ii) The entire period of the public issue would be 100 days;
(iii) The interest rate of the bonds would be 5%, same as the annual fixed interest rate of saving deposit for one year;
(iv) The funds collected by the issue of corporate bonds would be used to make up the losses of the last year.
Required:
Answer the following questions in accordance with the Securities Law, and give your reasons for your answers:
(a) state whether the form of issue of corporate bonds was in conformity with the relevant provision of the law;
(b) state whether the duration of the issue was in conformity with the relevant provision of the law;
(c) state whether the proposed interest rate of the corporate bonds was in conformity with the relevant provision of the law;
(d) state whether the purpose of use of the funds was in conformity with the relevant provision of the law.
在企业任职的员工取得的下列收入，属于工资、薪金所得计算缴纳个人所得税的是()。
A.独生子女补贴
B.差旅费津贴
C.托儿补助费
D.午餐补助
房地产开发企业与商店购买者个人签订协议，以优惠价格出售其开发的商店给购买者个人，购买者个人在一定期限内必须将购买的商店无偿提供给房地产开发企业对外出租使用。根据个人所得税法的有关规定，对购买者个人少支出的购房价款，下列处理正确的是()。
A.不需要缴纳个人所得税
B.按照“偶然所得”项目缴纳个人所得税
C.按照“财产转让所得”项目缴纳个人所得税
D.按照“财产租赁所得”项目缴纳个人所得税
李某是一名自由作家，2019年1月将自己的一篇小说出版，取得收入8000元，则出版社应预扣预缴李某个人所得税()元。
A.1120
B.1280
C.896
D.1008
某企业2019年2月与在本企业任职的李某解除劳动合同，支付李某一次性补偿120000元，已知当地上年职工年平均工资为20000元，则李某取得上述补偿收入应纳个人所得税()元。
A.0
B.3480
C.1800
D.2480
甲公司计划向市场推出一款新产品，公司历史上从未销售过类似产品。为降低 产品上市失败的可能性，公司搜集了一些其他公司类似产品上市后的销售数据进行分析。 根据以上信息可以判断，甲公司采用的这一方法是( )。(第六章 风险与风险管理)
A.旁推法
B.后推法
C.前推法
D.正推法
甲公司出资 70%，乙公司出资 30%共同设立有限责任公司丙。丙公司董事会共有 9 名董事，于 2012 年召开董事会临时会议作出如下决议。其中，属于董事会职责的有 ( ) 。(第六章 风险与风险管理)
A.审议内审部门提交的风险管理监督评价审计报告并报股东会议批准
B.批准设立公司风险管理部
C. 批准企业全面风险管理年度工作报告
D. 对并购六三公司的风险评估报告进行审议“30”
全球酒店 20 强的华住酒店集团于 2018 年发生严重的信息泄露事件，泄露范围包括其旗下全部酒店品牌客户的身份证、手机号、邮箱、账号、登录密码、入住登记 身份信息、酒店开房记录等等。此次泄露系华住公司程序员将数据库连接方式于 20 天前上传至 GitHub 网站导致。此次事件体现出的风险是( )(第六章 风险与风险管理)
A.技术风险
B.市场风险
C.运营风险
D.财务风险
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