对衰竭期煤矿开采的煤炭，资源税减征（　　）。

1 .Frank acts as an agent for Marilyn, purchasing nightwear from a number of differentsuppliers. Sometimes the suppliers pay a commission on orders placed with them by Frankon behalf of Marilyn. Frank regards the commissions as a perk of the job and keeps them.Which of the following best describes the legal position?

A Marilyn may dismiss Frank and recover the amount of commissions retained by him B Commissions are customarily retained by an agent and so Frank has no liability inrespect of them C Marilyn can take action against the suppliers for directing the commissions to Frankinstead of her

题型: 单选题 提问时间: 2021-08-24

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2 .The Companies Act 2006 includes provisions relating to fraudulent trading.Which of the following statements is/are correct?(1) The Companies Act 2006 provisions only apply if a business was carried on withintent to defraud or for any fraudulent purpose.(2) A company officer who obtains further borrowing for the company, when hesuspects that the company may not be able to repay it, may be convicted offraudulent trading.

A 1 only B 2 only C Neither 1 or 2 D Both 1 and 2

题型: 单选题 提问时间: 2021-08-24

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3 .In relation to the criminal offence of bribery, which of the following statements is/arecorrect?(1) Offering favours to a person in public office in order to circumvent the ethicalguidelines of his professional body is an offence.(2) Bribery may be punished by a term of imprisonment or a fine.

A 1 only B 2 only C Neither 1 or 2 D Both 1 and 2

题型: 单选题 提问时间: 2021-08-24

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4 .煤炭资源税税率幅度为（　　），具体适用税率由省级财税部门在上述幅度内，根据本地区情况，报省级人民政府拟定。

A 2%～10% B 3%～10% C 2%～8% D 5%～10%

题型: 单选题 提问时间: 2021-08-24

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5 .下列关于资源税应税销售额的表述错误的是（　　）。

A 纳税人将其开采的原煤，自用于连续生产洗选煤的，在原煤移送使用环节缴纳资源税 B 原煤销售额不含从坑口到车站 C 纳税人将其开采的原煤加工为洗选煤销售的，以洗选煤销售额乘以折算率作为应税煤炭销售额计算缴纳资源...

题型: 单选题 提问时间: 2021-08-24

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7 .未列入《岩金矿资源等级表》的企业（或矿区）的适用税额标准，由省、自治区、直辖市人民政府根据其资源状况，参照《岩金矿资源等级表》中确定的邻近矿山的税额标准，在（　　）的浮动幅度内核定，并报财政部和国家税务总局备案。

A 10% B 40% C 20% D 30%

题型: 单选题 提问时间: 2021-08-24

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8 .原油、天然气矿产资源补偿费费率降为零，相应将资源税适用税率由5%提高至（　　）。

A 8% B 6% C 9% D 10%

题型: 单选题 提问时间: 2021-08-24

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9 .对稠油、高凝油和高含硫天然气资源税减征（　　）。

A 30% B 20% C 40% D 50%

题型: 单选题 提问时间: 2021-08-24

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10 .为促进环境治理和节能减排，自2014年11月29日起，汽油、石脑油、溶剂油、润滑油消费税定额税率提高（　　）元/升。

A 0.12 B 0.14 C 0.2 D 0.3

题型: 单选题 提问时间: 2021-08-24

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