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更多“Direct taxes 直接税”相关问题
  • 第1题:

    A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

    Which of the following statements is correct?

    A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

    B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

    C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

    D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties


    正确答案:D

    Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

  • 第2题:

    Whichtwoaretrueregardingdirect-pathexports?()

    A.Direct-pathexportistypicallyfaster.

    B.Direct-pathexportcanbeinvokedinteractively.

    C.Direct-pathexportischaractersetindependent.

    D.Direct-pathexportbypassestheSQL-commandprocessinglayer.

    E.Direct-pathexportcanbeusedtoexportrowscontainingLOBsandBFILEs.


    参考答案:A, D

  • 第3题:

    以下哪个释放顺序是正确的()

    • A、Direct3D对象、Direct3D设备对象
    • B、Direct3D设备对象、Direct3D对象
    • C、顺序任意
    • D、无需释放

    正确答案:B

  • 第4题:

    Direct3D Create9函数创建一个Direct3D对象并获得指向Direct3D对象接口的指针,且参数必须设置为()。


    正确答案:D3D_SDK_VERSION

  • 第5题:

    一个Direct3D对象可以创建多个Direct3D设备对象。


    正确答案:正确

  • 第6题:

    直接税


    正确答案: 即对财产和收入征税,其特点是纳税人就是负税人,无法转嫁税收负担。属于这类税收的税种有工资税、个人所得税、公司利润税、资本收益税以及财产和遗产赠与税

  • 第7题:

    Which of the following lines will be added to the file /usr/lib/uucp/Devices on the SLIP server machine for a SLIP connection on tty1?()

    • A、direct 9600 - tty1
    • B、direct tty1 - 9600
    • C、Direct tty1 - 9600
    • D、Direct /dev/tty1 - 9600

    正确答案:C

  • 第8题:

    What is true regarding direct-load insert?()

    • A、A direct-load insert can be invoked by suing the APPEND hint.
    • B、Inserting using the NOLOGGING option is the default for direct-load inserts.
    • C、All data loaded using direct-load insert is loaded below the high-water mark.
    • D、An object that is modifies using parallel direct-load can be queried within the same Transaction.

    正确答案:A

  • 第9题:

    单选题
    PaymentAdvertising rates are specified in the Rate Card. Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.
    A

    Value Added Tax is included in sales taxes.

    B

    Sales taxes are included in the rates.

    C

    No taxes are included in the rates.


    正确答案: C
    解析:
    本题阅读材料是对广告费用的说明。这里“rate”的意思是“根据某个标准制定的价格”,短语“exclusive of”的意思是“不包括”。根据第二句可知增值税和其他适用的销售税不包括在报价单上的报价中。因此,排除A、B两项,C项正确。

  • 第10题:

    单选题
    Income Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees. Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income. On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy. The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending. The passage implies that()
    A

    people willingly pay taxes because they want to do something useful to the country

    B

    people willingly pay taxes because they do not want to be looked down upon by others

    C

    people pay taxes unwillingly because they feel they will be arrested if they do not

    D

    people pay taxes somewhat unwillingly


    正确答案: C
    解析: 文章最后一段表明,并不是所有的开支都是自愿的,个人收入的很大一部分用来付种种税款即是如此。因此选项D是正确的答案。答案为D。

  • 第11题:

    单选题
    There shall be()into sleeping rooms from cargo and machinery spaces or from galleys,storerooms,drying rooms or communal sanitary areas.
    A

    no direct openings

    B

    direct openings

    C

    no more than one direct opening

    D

    up to one direct opening


    正确答案: D
    解析: 暂无解析

  • 第12题:

    名词解释题
    Direct taxes 直接税

    正确答案: 直接向个人或企业开征的税,包括对所得、劳动报酬和利润的征税。直接税与间接税相对应:间接税是对商品和服务征收的,从而只是间接地以公众为征税对象。间接税包括销售税,还有对财产、酒类、进口品和汽油等所征的税。
    解析: 暂无解析

  • 第13题:

    根据短文提供的信息,完成 117~120各题。

    Taxes are a big part in the United States.Most Americans pay city taxes,state taxes,social security taxes,sales taxes…,and the list seems endless.

    The biggest tax for most Americans in that on the money they earn——the income tax.The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example,a person who earns about 3,500 dollars a year will pay a tax of only about 3.5%of earning. But of the same person earned 85,000 dollars a year, he would pay an In come tax of 35%.

    Over the、ears the income tax has become more and more difficult for people to un Dustan D.M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact,preparing taxes and giving tax advice have become a big industry in America.

    第 117 题 Most Americans pay( ).

    A.taxes which are too many to list.

    B.taxes either t0 the cities or the states they live in.

    C.so many kinds of taxes that they even don't know the names.

    D.several kinds 0f taxes.


    正确答案:C

  • 第14题:

    三、阅读下面短文,根据短文提供的信息,完成下列各题。共4题。每题1分,共4分。 根据短文提供的信息,完成 117~120 各题。 Taxes are a big part in the United States.Most Americans pay city taxes,state taxes,social security taxes,sales taxes…,and the list seems endless.

    The biggest tax for most Americans in that on the money they earn——the income tax.The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example,a person who earns about 3,500 dollars a year will pay a tax of only about 3.5%of earning. But of the same person earned 85,000 dollars a year, he would pay an In come tax of 35%.

    Over the、ears the income tax has become more and more difficult for people to un Dustan D.M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact,preparing taxes and giving tax advice have become a big industry in America.

    第117题:Most Americans pay( ).

    A.taxes which are too many to list.

    B.taxes either t0 the cities or the states they live in.

    C.so many kinds of taxes that they even don't know the names.

    D.several kinds 0f taxes.


    正确答案:C

  • 第15题:

    三种主要存储技术中,直接存储技术DAS的英文全称为()。

    • A、Direct Attached Storage
    • B、Direct Attached Store
    • C、Direct Accessed Storage
    • D、Direct Accessed Store

    正确答案:A

  • 第16题:

    由于Direct3D设备对象是由Direct3D对象创建的,因此应先释放Direct3D设备对象。


    正确答案:正确

  • 第17题:

    DM广告的DM的英文全称是()

    • A、Design message
    • B、Design mail
    • C、Direct mail
    • D、Direct message

    正确答案:C

  • 第18题:

    关于税收类型的表述中正确的有()

    • A、凡由纳税人负担,不发生转嫁关系的税称为直接税
    • B、财产税属于直接税
    • C、所得税属于直接税
    • D、消费税属于直接税
    • E、增值税属于间接税

    正确答案:A,B,C,E

  • 第19题:

    Which two are true regarding direct-path exports?()

    • A、Direct-path export is typically faster.
    • B、Direct-path export can be invoked interactively.
    • C、Direct-path export is character set independent.
    • D、Direct-path export bypasses the SQL-command processing layer.
    • E、Direct-path export can be used to export rows containing LOBs and BFILEs.

    正确答案:A,D

  • 第20题:

    Which of the following lines will be added to the file /usr/lib/uucp/Devices on the SLIP client machine for a SLIP connection on tty1?()

    • A、direct 9600 - /dev/tty1
    • B、Direct tty1 - 9600
    • C、Direct /dev/tty1 - 9600
    • D、direct tty1 - 9600

    正确答案:B

  • 第21题:

    判断题
    由于Direct3D设备对象是由Direct3D对象创建的,因此应先释放Direct3D设备对象。
    A

    B


    正确答案:
    解析: 暂无解析

  • 第22题:

    单选题
    When Americans groan about high taxes, most accept that it would be unethical not to pay the taxes owed.
    A

    While

    B

    If

    C

    Wherever

    D

    Provided


    正确答案: D
    解析:
    句意:虽然美国人对高额税收满腹牢骚,但大部分人认为不缴税是不道德的。while此处表前后情况的对比,有转折之意。

  • 第23题:

    单选题
    What is true regarding direct-load insert?()
    A

    A direct-load insert can be invoked by suing the APPEND hint.

    B

    Inserting using the NOLOGGING option is the default for direct-load inserts.

    C

    All data loaded using direct-load insert is loaded below the high-water mark.

    D

    An object that is modifies using parallel direct-load can be queried within the same Transaction.


    正确答案: B
    解析: 暂无解析

  • 第24题:

    单选题
    _____ , the amount left in my pocket is little.
    A

    Having paid my taxes

    B

    Paying my taxes

    C

    My taxes having been paid

    D

    My taxes have been paid


    正确答案: A
    解析: