关于个人所得税税收优惠，以下说法错误的有( )。 A.对个人投资者持有2019-2023年发行的铁路债券取得的利息收入，免征个人所得税 B.对符合地方政府规定条件的城镇住房保障家庭从地方政府领取的住房租赁补贴，免征个人所得税 C.一个纳税年度内在船航行时间累计满90天的远洋船员，其取得的工资薪金收入减按50%计入应纳税所得额，依法缴纳个人所得税 D.对个体工商户或个人，以及个人独资企业和合伙企业从事饲养业，取得的所得暂不征收个人所得税

关于计征消费税的纳税环节描述正确的有( )。

A.钻石及钻石饰品是在零售环节缴纳消费税

B.卷烟在生产环节是按照复合计征消费税

C零售环节的镀金首饰应按照规定计征消费税

D卷烟应在批发环节加征一道消费税

下列关于销售额确定的说法中，正确的有( )。

A.航空运输企业的销售额，不包括代收的机场建设费和代售其他航空运输企业客票而代收转付的价款

B.一般纳税人提供客运场站服务，以其取得的全部价款和价外费用，扣除支付给承运方运费后的余额为销售额

C.纳税人提供知识产权代理服务，以其取得的全部价款和价外费用，扣除向委托方收取并代为支付的政府性基金或者行政事业性收费后的余额为销售额

D.融资性售后回租业务，以收取的全部价款和价外费用，扣除支付的借款利息、发行债券利息、保险费、安装费和车辆购置税后的余额为销售额

2019年4月1日起，一般纳税人接受的下列服务中，不得抵扣进项税额的有( )。

A.购进的餐饮服务

B.购进的贷款服务

C.购进的居民日常服务

D.购进的旅客运输服务

税法的基本原则包括( )。

A.法律优位原则

B.税收公平原则

C.税收效率原则

D.实质课税原则

某市甲房地产开发公司为一般纳税人，2019年开发某高层住宅项目，当年有关经营情况如下：

(1)该项目住宅楼销售90%，取得不含税销售收入6500万元，并签订了销售合同，剩余10%以每年100万元对外进行出租。

(2)签订土地使用权购买合同，支付与该项目相关的土地使用权价款1000万元，相关税费50万元。

(3)发生耕地占用税400万元，前期工程费200万元，支付工程价款1000万元，基础设施及公共配套设施费250万元，开发间接费用50万元。

(4)发生销售费用300万元，财务费用60万元，管理费用80万元，允许扣除的有关税金及附加合计为85万。

(5)该房地产开发公司不能按转让房地产项目计算分摊利息，当地政府规定的开发费用扣除比例为10%。

要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。

(1)请问税务机关是否可以要求甲房地产开发企业进行清算，并说明理由。

(2)计算土地增值税时准予扣除的取得土地使用权支付的金额。

(3)计算土地增值税时准予扣除的房地产开发成本。

(4)计算土地增值税时准予扣除项目的合计金额。

(5)计算该房地产开发公司应缴纳的土地增值税。

位于县城的某联合企业为增值税一般纳税人，2019年10月生产经营情况如下：

(1)专门开采天然气55000千立方米，销售天然气40000千立方米，天然气不含税销售价格为0.5万元/千立方米。

(2)本企业实际开采年限在15年以上的衰竭期的老煤矿，实际开采原煤5000吨，全部销售后取得不含税收入400万元。

(3)销售给某大型工业单位原煤和洗选煤总计5万吨，原煤和洗选煤未分别核算，收取不含税价款4000万元，另收取从坑口到车站的运输费10万元。

(4)企业向受雪灾的灾区捐赠洗选煤2500吨，同类产品不含税平均售价为230万元。

(5)开采铁矿石1000吨，本月对外销售原矿800吨，每吨不含税价格0.07万元。铁矿石以精矿为征税对象，换算比为2。

已知：铁矿、原煤资源税税率均为5%，天然气资源税税率为6%;洗选煤的折算率为70%，保留两位小数。

要求：根据上述资料，按下列序号回答问题，如有计算需计算出合计数。

(1)计算业务(1)应缴纳的资源税。

(2)计算业务(2)应缴纳的资源税。

(3)计算业务(3)应缴纳的资源税。

(4)计算业务(4)应缴纳的资源税。

(5)计算业务(5)应缴纳的资源税。

.In relation to the Contract Law of China:

(a) explain the term withdrawal of an offer;

(b) explain the term revocation of an offer;

(c) distinguish between withdrawal of an offer and revocation of an offer;

(d) state whether a contract is formed where an offer and a notice of withdrawal of the offer reach the offeree simultaneously.

In relation to corporate behaviour and legal liabilities:

(a) explain the term controlling shareholder under the Company Law of China;

(b) explain how the creditors may take legal action against the shareholder of a company for abusing the independent legal entity, and the doctrine of law for such legal action;

(c) explain the civil liabilities of the controlling shareholder for the damage of the company through affiliate trading.

Yado Steel Co Ltd (Yado Steel) entered into a loan agreement with Industry Bank to borrow RMB 20 million yuan for its expansion programme. Yado Steel provided its office building as property mortgaged for the debt, and made the registration as required. Mr Ding, one of the shareholders of Yado Steel, placed a guarantee letter of general liability in favour of Industry Bank.

Due to poor performance, Yado Steel failed to repay the debt when it came to maturity. Meanwhile, Industry Bank, under a restructuring plan, transferred the credit of RMB 20 million yuan together with the right of pledge to Oriental Assets Management Co (OAM). It also made a written notice to Yado Steel and Mr Ding, but failed to transfer the right of mortgage to OAM. On the contrary, Industry Bank concluded an agreement with Yado Steel before it went bankrupt, and settled other debts owed by the latter through the sale of the office building as mortgaged for the loan. Having found this fact, OAM, as a transferee of the credit, requested the court to order Mr Ding to bear its guarantor’s liability for the debt. Mr Ding asserted that he was a pledger with a general liability and would be responsible for the debt only if the things mortgaged could not satisfy the debt.

Required:

Answer the following questions in accordance with the relevant provisions of the Property Law and the Contract Law, and give your reasons for your answer:

(a) State whether the defence of Mr Ding should be supported by the court.

(b) State what was the cause of this dispute between OAM and Industry Bank.

 In relation to the basic legal system of China:

(a) (i) explain the term judicial interpretation; (3 marks)

(ii) explain the legal basis for the Supreme People’s Court to issue a judicial interpretation. (3 marks)

(b) Article 428 of the Contract Law of China provides that upon the implementation of this law, the previous contract laws shall be simultaneously abolished. Based on this provision, the Supreme People’s Court has issued a Judicial Interpretation on the Application of the Contract Law.

In relation to this Judicial Interpretation, state the rule of the applicable law to deal with a contractual dispute brought to the people’s court after the date of implementation of the Contract Law but the contract was concluded before that date. (4 marks)