【单选题】下列有关税法概念的说法正确的是( )。
A、税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称
B、制定税法的目的是为了保障国家利益和纳税人的合法权益
C、税法的特征是强制性、无偿性和固定性
D、税法是国家凭借其权力,利用税收工具参与社会产品和国民收入分配的法律规范的总称
A、税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称
B、制定税法的目的是为了保障国家利益和纳税人的合法权益
C、税法的特征是强制性、无偿性和固定性
D、税法是国家凭借其权力,利用税收工具参与社会产品和国民收入分配的法律规范的总称
【分析解答题】
【分析解答题】
【分析解答题】
【分析解答题】Ari operates a business as a designer of internet web pages for a variety of business clients. Unfortunately he has had some difficulty in recovering his full fees from a number of clients as follows:(a)Bi, a newly qualified accountant, toldAri that although she could only raise the cash to pay half of the outstanding fees she would, as an alternative to paying the other half, do all ofAri’s accountancy work for the coming year.Ari reluctantly agreed to this proposal.(b)Cas, a self-employed musician, toldAri that she could not pay any of the money she owed him. However, her father offered to payAri, but could only manage half of the total amount owe
D、Once againAri reluctantly agreed to accept the father’s payment of the reduced sum.(c)Dex, a self-employed car mechanic, without contactingAri, simply sent him a cheque for half of his fees stating that he,Dex, could not pay any more and that the cheque was in full settlement of his outstanding debt.Ari himself is now in financial difficulty and needs additional cash to maintain his business operation.Required:AdviseAri whether, in the context of contract law, he can recover any of the outstanding money fromBi,Cas andDex. (10 marks)
D、Once againAri reluctantly agreed to accept the father’s payment of the reduced sum.(c)Dex, a self-employed car mechanic, without contactingAri, simply sent him a cheque for half of his fees stating that he,Dex, could not pay any more and that the cheque was in full settlement of his outstanding debt.Ari himself is now in financial difficulty and needs additional cash to maintain his business operation.Required:AdviseAri whether, in the context of contract law, he can recover any of the outstanding money fromBi,Cas andDex. (10 marks)
发布评论 查看全部评论