第一篇：国际经济法期末考试总结

国际经济法期末考试总结

一.Explain the legal terms of art.1.Condition: a major term of a contract,which is regarded as being of the essence of the contract.Breach of a condition is a fundamental breach of contract which entitles the injured party to treat the contract as discharged.2.Anticipatory breach: a breach of contract caused by a party’s anticipatory repudiation,i.e.,unequivocally indicating that the party will not perform when performance is due.Under these circumstances,the nonbreaching party may elect to treat the repudiation as an immediate breach and sue for damages.3.Nachfrist is a German term describing the situation in which the innocent party sends a final notice to the breaching party requesting him or her to perform the contractual obligation within a specified period of time.4.The parole evidence rule excludes evidence of oral agreement which contradicts or varies the terms of a subsequent or contemporaneous written contract.the premise of whether to apply the parole evidence is ：1）must have a written contract 2)the written contract become effective or have legally binding;3）the written contract is parties final and all the meaning expression.二.Multiple Choices Questions 1.The law which may affect a contract for the international sale of goods comes from:(ACD)A.International conventions B.the continental law C.Customs

D.domestic laws

2.These are essential elements in an international sale of goods:(BCD)A.There is an exchange of goods B.the subject matter of is goods C.There is a sale

D.the sale is involving international elements 3.FAS means:(AD)

A.The seller is required to clear the goods for export

B.The buyer is responsible for obtaining all export permits C.The seller makes contract of carriage

D.The buyer is responsible for making contract of carriage

4.The terms which can be used only for carriage of goods by maritime and inland waterway transport are:(BD)A.FCA B.CFR C.CIP D.DEQ 5.The CISG does not apply to:(ABCD)A.Sales of electricity B.sales by auction

C.a consulting contract

D.the liability of the seller for death or personal injury caused by the goods to any person.6.DEQ means:(CD)

A.The seller is required to clear the goods for import

B.The buyer is responsible for obtaining all export permits C.The seller makes contract of carriage

D.The buyer is responsible for risks after delivery

7.The terms which can be used for all modes of transport are:(AC)A.FCA B.CFR C.CIP D.DEQ

8.The CISG does not apply to:(ABCD)A.Sales of ships

B.sales on execution C.services contract

D.the liability of the seller for personal injury caused by the goods to any person.9.Under the Code art 52,a contract is invalid if it is:(ABCD)

A.concluded through the use of fraud or duress by one party to damage the interests of the State

B.a result of a conspiracy to harm the interest of the state C.harmful to public interest D.in contravention of law

10.A party is entitled to terminate a contract in any of the following situations:(BD)

A.the other party has lost his or her business reputation

B.the purpose of the contract cannot be realized due to force majeure C.the other party‟s state of business has seriously deteriorated

D.the purpose of the contract cannot be realized due to another breaching act

11.An obligor may suspend the performance of his or her obligations in any of the following situations:(ACD)

A.the other party‟s state of business has seriously deteriorated B.the conduct of the other party in preparing to perform C.the other party has lost his or her business reputation D.the existence of possibility of the other party losing in his or her ability to perform

12.The meaning of „fundamental breach‟ under the CISG can be understood as follows:(BCD)

A.the parties are not able to define the meaning in their contract B.a fundamental breach is determined byobjective test under art 25

C.under art 25 the detrimental effect of the breach must be foreseeable by the breaching party

D.art 25 appears to require an ability to foresee the extent of the detriment flowing from a breach.13.The delivery point under FOB, which is the same under:(BD)A.FCA B.CFR C.CIP D.CIF

14.The CISG does not apply to:(ABCD)A.Sales of consumer goods B.sales of money

C.a consulting contract

D.any legal issue concerning the validity of a contract.15.As has always been underlined by ICC, Incoterms deal only with:(BCD)

A.the relation between sellers and buyers under the contract of carriage B.the relation between sellers and buyers under the contract of sale

C.the seller's obligation to place the goods at the disposal of the buyer D.the buyer's obligation to take delivery

16.If the seller has delivered goods before the date for delivery, he may, up to that date,(ABCD)A.deliver any missing part

B.make up any deficiency in the quantity of the goods delivered，C.deliver goods in replacement of any non-conforming goods delivered

D.remedy any lack of conformity in the goods delivered

17.Under the Hamburg Rules,the carrier is responsible for the safety of goods from:(B)A.tackle to tackle B.port to port C.door to door D.tackle to port 三.Short Answer Questions 1.Seller, whose place of business is in State A.and Buyer, whose place of business is in Stale B.enter into a contract that stipulates that the UN Convention on Contracts for the International Sale of Goods applies.Neither State A nor State B is a contracting state.Does the Convention apply? No,the Convention does not apply.(2 marks)

(1)This Convention applies to contracts of sale of goods between parties whose places of business are in different States:(a)when the States are Contracting States;or

(b)w hen the rules of private international law lead to the application of the law of a Contracting State.(4 marks)

(2)This Convention applies only to contracts concluded on or after the date when the Convention enters into force in respect of the Contracting States referred to in subparagraph(1)(a)or the Contracting State referred to in subparagraph(1)(b)of article 1.(2 marks)

2.On April 4, Company X, with its place of business in China, sent an offer by e-mail to Company Y, with its place of business in Australian.The offer concerned 50,000 meters hand-printed cotton cloth and said it would remain open until April 30.On April 10, Company Y answered by e-mail: “The price is too high, and we are not interested in the offer.” But, on April 20, the manager of Company Y changed his mind and sent another e-mail to accept the April 4 offer.Is there any contract between Company X and Company Y? Since both China and Australian are Contracting States to the CISG, according to Article l(l)(a)would apply here.(2 marks)

After receiving the offer of 50 ,000 meters hand-printed cotton cloth, on April 10, Company Y stated that they were not interested in the offer, which rejected the offer.(2 marks)

On April 20, the email sent to accept the April 4 offer should be regarded as a new offer instead of acceptance.(2 marks)

Therefore, there was no contract between Company X and Company Y.(2 marks)

3.Mr.Nelson, the manager of a US company, entered into a contract with an Italian company, Roma, to order some leather suitcases.The Goods were delivered on time, but with some of the zippers on the suitcases defective.Mr.Nelson contacted Roma and gave a notice that he wanted to cancel the contract.Roma responded that they only can give a reduction in the price.Who is legally right? Roma was legally right.(2 marks)

The defectiveness of some of the zippers on the suitcases could not account to a fundamental breach under the CISG Article 25(4 marks)

Therefore Mr.Nelson had no right to cancel the contract but could have other remedies, such as reducing the price.(2 marks)

4.Seller agreed to ship 10,000 tons of potatoes FOB Tacoma, Washington, to Buyer in Japan.Buyer designated the SS Russet to take delivery at pier 7 in Tacoma.On the agreed date for delivery, Seller delivered the potatoes to pier 7, but the ship was not at the pier.Because another ship using the pier was slow in loading, the Russet had to anchor at a mooring buoy in the harbor and Seller had to arrange for a lighter to transport the potatoes in containers to the ship.The lighter tied up alongside the Russet and a cable from the ship's boom was attached to the first container.As the container began to cross the ship's rail the cable snapped.The container then fell on the rail, teetered back and forth for a while, and finally crashed down the side of the ship and capsized the lighter.All of the potatoes were dumped into the sea.Buyer now sues Seller for failure to make delivery.(1)Is Seller liable?

(2)Suppose, the contract had been FAS Tacoma.Would Seller be liable?(1)The Seller is liable.(1 marks)“Free on Board” means that the seller delivers when the goods pass the ship's rail at the named port of shipment.The seller must, subject to the provisions of B5, bear all risks of loss of or damage to the goods until such time as they have passed the ship's rail at the named port of shipment.This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that point.(3 marks)

(2)Suppose, the contract had been FAS Tacoma.The Seller would not be liable.(1 marks)

“Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel at the named port of shipment.The seller must, subject to the provisions of B5, bear all risks of loss of or damage to the goods until such time as The seller must place the goods alongside the vessel nominated by the buyer.This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment.(3 marks)5.A seller contracted for oranges to be sent from Spain to England.Before the contract of carriage was concluded the shipowners promised the shippers orally that they would arrive in London by 30th November 1947, but they did not actually arrive until December 5th.The arrival date was important to the shipper not merely because the oranges might deteriorate, but also because import duty was imposed from December 1st.However, the bill of lading also had a printed liberty clause allowing the carrier to stop on the way.The carrier did stop on the way and thus did not get to London until 5 December.The seller sued the carrier for deviating from the route and the carrier relied on the written liberty clause.The issue of the case was that the actual terms of the contract were—were they those in the bill of lading or the oral agreements that were made.Is the bill of lading in itself a contract? Although a bill of lading may include the full terms of the contract between the consignor(the seller)and the carrier(the shipping company)but it is not the contract itself.(2 marks)

The logical is because in the most cases the contract will have been made before the bill of lading is issued.In effect, it is very good evidence of the contract of carriage and it can be rebutted.Therefore the parties can show that the actual contract contains different terms.(4 marks)

In the case the seller proved that there was an actually verbal agreement between them, so the carrier was in breach of the contract of carriage and should be liable.(2 marks)

6.On December 1, Seller sent to Buyer an offer to sell 5,000 widgets to Buyer for $25 apiece.The offer slated: “'The offer will remain open until December 31.” On December 10, Buyer answered: “The price is too high, I don't accept your offer.”Then.on December 15, Buyer changed his mind and sent a telegram stating: “'I accept your December 1 offer after all.” Seller replied: “Your acceptance is too late.since you already rejected the offer.” In turn, Buyer answered: “The acceptance is good, since you promised to keep your offer open until December 31.” Is there a contract under the CISG? No,there is not a contract.(2 marks)

After receiving the offer of 5 ,000 widgets, on December 10, buyer stated that The price was too high, he didn't accept the offer., which rejected the offer.(2 marks)

On December 15, the email sent to accept the December 1 offer should be regarded as a new offer instead of acceptance.(2 marks)

Therefore, there was no contract between seller and buyer.(2 marks)

8.A contract for sale of Christmas tree lights was established, in which a letter of credit was used.The credit required the seller to produce a certificate of inspection, along with other documents.This was done and the issuing bank paid against them.The bank then sought reimbursement but the buyer refused, contending that there should have been an inspection to make sure that the lights were working.It should be noted that the certificate of electrical inspection was required by the contract but not specified in the letter of credit.(1)Can the bank seek reimbursement from the buyer?

(2)How to solve the problem between the seller and buyer?

（1）the bank can seek reimbursement from the buyer.Because The main issue is whether the banks are liable to the applicant when the commercial documents or bills of exchange which appear to be consistent with the terms and conditions of the credit are not genuine.Article 13 of UCP 500 requires that banks 'must examine all documents stipulated in the Credit with reasonable care, to ascertain whether or not they appear, on their face, to be in compliance with the terms and conditions of the Credit'.The banks' responsibility-is Limited to the ostensible conformity of the documents.However, it must be emphasised that the doctrine of strict compliance requires a bank to ensure only that the documents appear to be consistent with the terms of the credit(art 14 of UCP 500), and thus give rise neither to a duty to ascertain the conformity of the goods, nor an obligation to investigate analleged fraud.'Second, the complexity ot international trade means that the banks as agents of the buyer or seller are not able to understand and appreciate all technical terms(some of which are interchangeable)or the technical differences between goods of similar functions or nature.(6 marks)

（2）The seller solves the problem between them in accordance with their contract.(2 marks)

9.Retailer in State A decides to go into the catalog sales business in State B.Both countries are parties to the CISG.Retailer purchases a mailing list from Ace Credit Card Company.The list has the names and addresses of 500,000 persons owning Ace credit cards in State B,and Retailer uses this to prepare mailing labels.John Q.Public receives a catalog addressed to him personally from Retailer.The catalog describes various types of widgets and gives prices for each one.Has the retailer made an offer to sell the widgets?If John accepts,will there be a binding contract under the CISG? No,the retailer has not made an offer.(2 marks)

Under art 14(1)of the CISG,A proposal for concluding a contract addressed to one or more specific persons constitutes an offer if it is sufficiently definite and indicates the intention of the offeror to be bound in case of acceptance.A proposal is sufficiently definite if it indicates the goods and expressly or implicitly fixes or makes provision for determining the quantity and the price.According to the facts,it is an invitation to treat.(4 marks)

(2)No,if John accepts, there will not be a binding contract under the CISG.it is an offer.(2 marks)10.Buyer received a letter in her mail on January 1 offering to sell Buyer 5,000 widgets for $20 apiece.Seller‟s letter closed with the following statement:I know that this offer is so attractive that I will assume that you accept it unless I hear otherwise by January 31.”Buyer did not reply.Seller shipped the widgets on February 1.What are Buyer‟s responsibilities under the CISG?

First the buyer has rights to refuse goods.(2 marks)

After receiving the offer of 50 ,000widgets for $20 apiece, Buyer did not reply, which rejected the offer.(2 marks)

Under art 18(1)of the CISG,Silence or inactivity does not in itself amount to acceptance.(2 marks)

Therefore, there was no contract between Seller and Buyer.(2 marks)

11.Buyer and Seller entered into a contract governed by the CISG for Seller to deliver a sophisticated computer to Buyer by January 1.Seller was late in delivering the machine,so Buyer wired Seller on January 12.Anxious to take delivery of the computer.Hope that it arrives by February 1.”Seller delivers the computer on February 5,but Buyer refuses to accept it and declares that the contract is avoided because Seller failed to hand over the computer before the February 1 date specified in the January 2 telegram.Both Buyer and Seller agree that there has not been a fundamental breach.Is Buyer able to avoid the contract under these circumstances? Yes,the buyer is able to avoid the contract.(2 marks)

Under CISG,a buyer may avoid a contract if either(1)the seller commits a fundamental breach or(2)the buyer gives the seller a Nachfrist notice and the seller rejects it or does not perform within the period it specifies.A buyer’s Nachfrist notice is the fixing of “an additional period of time of reasonable length for performance by the seller of his obligations.”.(4 marks)

The period must be definite,and the obligation to perform within that period must be clear.Once the Nachfrist period has run,or once the fundamental breach becomes clear,the buyer has a reasonable time in which to avoid the contract.(2 marks)

13.Cee Company in Canada agreed to sell 10,000 gallons of maple syrup to Dee Company in Denmark.Dee Company arranged for a letter of credit with its bank in Copenhagen.The credit required payment on the presentation of a bill of lading and an inspection certificate issued by a quality control company,Vigilance,Inc.,of Toronto.Cee Company produced both the bill and the inspection certificate.The Copenhagen bank refused to pay because the inspection certificate stated that“based on a sample taken from 5 gallons,the maple syrup is not of the kind ordered.”The bank argued that the certificate,on its face,did not certify the regularity of the entire order.Was the bank correct in refusing payment?

The bank was correct.(2 marks)

Because The main issue is whether the banks are liable to the applicant when the commercial documents or bills of exchange which appear to be consistent with the terms and conditions of the credit are not genuine.Article 13 of UCP 500 requires that banks 'must examine all documents stipulated in the Credit with reasonable care, to ascertain whether or not they appear, on their face, to be in compliance with the terms and conditions of the Credit'.The banks' responsibility-is Limited to the ostensible conformity of the documents.However, it must be emphasised that the doctrine of strict compliance requires a bank to ensure only that the documents appear to be consistent with the terms of the credit(art 14 of UCP 500), and thus give rise neither to a duty to ascertain the conformity of the goods, nor an obligation to investigate an alleged fraud.' Second, the complexity of international trade means that the banks as agents of the buyer or seller are not able to understand and appreciate all technical terms(some of which are interchangeable)or the technical differences between goods of similar functions or nature.(6 marks)14.On January 1,Seller sent a letter to Buyer offering to sell to Buyer 5,000 widgets for $25 apiece.The letter also stated:This offer is binding and irrevocable until February 1.”On January 5,prior to Buyer‟s receipt of the letter,seller called Buyer on the telephone and left the following message on the answering machine at Buyer‟s place of business:Ignore my letter of January 1.I have decided to withdraw the offer contained in it.”On January 7,after listening to her answering machine and reading the letter that arrived that same day,Buyer sent Seller the following telegram:I accept your offer of January 1.”Is there a contract under the CISG? No,there is not a contract.(2 marks)

After receiving the offer of 5 ,000 widgets, On January 7, seller withdrew the offer.(2 marks)

Article 15(2)provides that an offer, even if it is irrevocable, may be withdrawn if the withdrawal reaches the offeree before or at the same time as the offer.(2 marks)

Therefore, there was no contract between seller and buyer.(2 marks)

15.Dealer in the United States owned a cargo of 10,000 barrels of oil that had been shipped from Mexico on January 1 for arrival in the United States on February 1.On January 15,Dealer informed Buyer that the oil was en route and they concluded a contract.On arrival,inspection showed that the oil had been contaminated by seawater at some indeterminate time during the voyage.Assuming the CISG applies,who bears the risk? Buyer bears the risk.(2 marks)

Article 68 provides that the risk in respect of goods sold in transit passes to the buyer from the time of the conclusion of the contract.However, if the circumstances so indicate, the risk is assumed by the buyer from the time the goods were handed over to the carrier who issued the documents embodying the contract of carriage.16.Seller agreed to deliver three software programs to Buyer that are specially designed for Buyer‟s business.The first was to be delivered in January,the second in February,and the third in March.The program delivered in January worked fine,but the one delivered in February was defective.It not only failed to function properly,it also made the other two programs effectively worthless.Seller was unable to correct the defect,and no suitable replacement could be found from another supplier.What CISG remedies are available to Buyer?

The buyer may declare the contract avoided in its entirety.(2 marks)

Because Article 73(3)provides that a buyer who declares the contract avoided in respect of any delivery may, at the same time, declare it avoided in respect of deliveries already made or of future deliveries if, by reason of their interdependence, those deliveries could not be used for the purpose contemplated by the parties at the time of the conclusion of the contract.(4 marks)

At the same time Seller was unable to correct the defect,and no suitable replacement could be found from another supplier.(2 marks)

17.Seller in Bombay sells 5,000 bales of cotton to Buyer,FOB Liverpool.Seller transports the cotton to the Bombay harbor and to the ship designated by Buyer,the SS Allthumbs.Due to an error in counting,only 4,987 bales were loaded.The ship‟s bill of lading,however,shows a quantity of 5,000 bales.Seller then signs over the bill of lading to Buyer in exchange for payment in full of the cotton.When the Allthumbs arrives in Liverpool,the quantity error is discovered,and Buyer sues the ship for the lost value of the missing bales.Is the ship liable?Would it matter if Seller admitted that the error was not the ship‟s fault,but that of Seller?

(1)The ship is liable.(2 marks)Because under The Hamburg Rules1.If the bill of lading contains particulars concerning the general nature, leading marks,number of packages of pieces,weight or quantity of the goods which the carrier or other person issuing the bill of lading on his behalf knows or has reasonable grounds to suspect do not accurately represent the goods actually taken over or, where a“shipped” bill of lading is issued, loaded, or if he had no reasonable means of checking such particulars, the carrier or such other person must insert in the bill of lading a reservation specifying these inaccuracies,grounds of suspicion or the absence of reasonable means of checking.2.If the carrier or other person issuing the bill of lading on his behalf fails to note on the bill of lading the apparent condition of the goods, he is deemed to have noted on the bill of lading that the goods were in apparent good condition.(6 marks)

(2)Under the Hague-Visby Rules,Such a bill of lading shall be prima facie evidence of the receipt by the carrier of the goods as therein described in accordance with paragraph 3(a)The leading marks necessary for identification of the goods as the same are furnished in writing by the shipper before the loading of such goods starts, provided such marks are stamped or otherwise shown clearly upon the goods if uncovered, or on the cases or coverings in which such goods are contained, in such a manner as should ordinarily remain legible until the end of the voyage.(b)Either the number of packages or pieces, or the quantity, or weight, as the case may be, as furnished in writing by the shipper.(c)The apparent order and condition of the goods.Therefore, The ship isn‟t liable.(6 marks)

If Seller admitted that the error was not the ship‟s fault,but that of Seller,it would matter.(2 marks)

第二篇：国际经济法总结

考试说明 基本概念：

填空题（比如WTO解决关税壁垒和非关税壁垒要通过第几条条款？政府补贴分为不同的颜色，哪种颜色代表什么意思？）

WTO解决关税壁垒和非关税壁垒要通过第几条条款？

关税许让表——GATT第二条

关税评估——GATT第七条；

国民待遇——GATT第三条

禁止数量限制原则——GATT第十一条；

反倾销措施反补贴——GATT第6条；

政府补贴分为不同的颜色，哪种颜色代表什么意思？ WTO协定中补贴的分类 红色补贴（禁止交付）

出口补贴，优先使用国产品补贴。绿色补贴（不禁止补贴）

研究开发，区域开发，环境保护等）。

黄色补贴（损害他国利益，使关税减让无效化，有显著损害时，被禁止）。

企业债务减免，补贴‘额占产品额5%以上，对企业损失提供资助等。概念解说：

什么叫迂回倾销（类型）？什么叫第三国价格（在什么情况下出现）？什么叫替代国价格？GSP 什么叫迂回倾销（类型）？ 迂回倾销（Circumvention）

被裁定倾销的企业为回避税负采取的措施.类型;一，虚假报关 二, 进口国零部件迂回 三，第三国迂回

四，后开发产品/微小变更产品

什么叫第三国价格（在什么情况下出现）？

第三国价格;出口国内无可比价格时,用于向第三国出口的同种产品,在正常交易中的可比价格.什么叫替代国价格？ 替代国价格

对非市场经济国家适用方法； 在以并非根据中国国内价格或成本进行严格比较的方式，确定一具体案件中的价格可比性时……使用一个或多个属可比商品重要生产者的市场经济国家中的价格或成本，这些国家的经济发展水平应可与中国经济相比较，或根据接受调查产业的性质，是将被使用的价格或成本的适当来源 GSP 普惠制

GSP;Generalized System of Preferences 以扩大和促进发展中国家的出口贸易为目的,由发达国家向发展中国家单方面提供的,比最惠国税率更为优惠的税率.论述、案例：

反倾销措施和紧急保障措施的比较？哪一个更合理（谈谈自己的观点，没有绝对正确的答案）

一、反倾销措施与保障措施的概念

根据《反倾销协议》第2条第1款的规定，一项产品从一国出口到另一国，如果该产品的出口价格低于出口国国内“同类产品”的价格，即低于其正常价值，该产品就被认为是倾销。

保障措施亦称保障条款，是指根据各国之间签订的协议，当某个产品的进口突然大量增加并对进口国国内相同产业造成损害时，该国所采取的撤回或修改减让的措施。

二、反倾销措施与保障措施两者间的区别

（一）两者的不同点

1、首先，从实施对象来看，两者在性质上存在着根本差别。反倾销针对的是不公平竞争行为，而保障措施针对的公平贸易条件下的进口产品。

2、其次，从两者的实施要件来看，其规制行为的表现形式存在差异来，反倾销措施表现为倾销，主要是低价倾销，而保障措施则是进口产品大量增加。

3、再者，两者的期限不同。反倾销措施如果是临时反倾销措施，其期限一般不超过4个月，最长不超过9个月，反倾销税的期限自征收之日起5年内。保障措施的实施期限为防止或补救严重损害或为方便经济结构所必需时间，一般不超过4年，在特殊情况下，经有关当局决定可以延长，但最长也只能延长至第8年。

4、最后，从对发展中国家的保护措施来看，反倾销措施并未有特别保护发展中国家利益的条款。

（二）两者的共同点

1、尽管反倾销、保障措施所针对的对象不同，但两者其实都是一种救助手段。

2、尽管反倾销措施与保障措施存在性质上的差异，但两者却存在相同的构成要件。实施措施的基本要件之一是倾销或者进口增加与损害之间存在因果关系

复习

国际经济法：以开放的市场经济和自由贸易体制为基础，以公正，平等的自由竞争为原则，调整国际经济关系的法律规范。

宗旨：自由贸易、公平竞争 诱因：国际社会对第二次世界大战，以及引发那场战争的诸多诱因(特别是战前封闭经济政策)深刻反省的基础之上的

1929年全球经济危机的影响：金本位制的崩溃、关税大战、货币贬值大战、对外封闭贸易圈的形成 金本位制：银行发行的货币与一定量的黄金挂钩，即货币随时可以兑换成黄金，货币的发行量以银行持有的黄金储备做担保

IMF目的:建立并维持稳定的国际货币合作机制，支持国际货币结算，对陷入国际收支困境的国家提供金融及政策的支援和合作，防止动荡或危机向邻国及国际市场蔓延，由此避免区域性或全球性金融危机的再次爆发。(35美元/1盎司黄金)

IBRD;向战后经济重建及发展中国家工业化提供优惠长期贷款(俗称世界银行)GATT目的：提高生活水平,促进就业,确保实质性收入提高和有效需求增加,在可持续发展前提下,扩大生产和服务,最有效利用资源(WTO协定前文).途径：实质性削减关税及其它贸易障碍,废除国际贸易中的歧视性差别.最惠国待遇：GATT第一条;WTO成员给予任何一成员的最有利的贸易优惠条件,特权或豁免必须即刻,无条件向所有成员提供.适用;原产于该成员的,或对该成员进出口的产品

1;有关进出口时的关税（Duties）和相关费用（charges,如仓储，运输，检验等)2;征收上述关税和费用的方法(支付方式等)3;有关商品进出口的规定和程序(规格,产品分类等)目的：1, 维护成员间的公正,平等关系 2,实现最佳贸易效果 3,保障多边贸易体制的稳定

最惠国待遇的例外 一;特惠协定不适用

主要指GATT诞生前已存在的特惠协定(如宗主国与殖民地国间的贸易安排)二;关税同盟及区域贸易协定(FTA)三;普惠制的例外 四;边境贸易

关税同盟及自由贸易协定(FTA)

相同点;对内(成员间贸易)实质性取消关税及其它贸易限制性措施.不同点;前者采取统一对外关税和贸易措施,后者保留独自对外关税和贸易措施.普惠制

GSP;Generalized System of Preferences 以扩大和促进发展中国家的出口贸易为目的,由发达国家向发展中国家单方面提供的,比最惠国税率更为优惠的税率.1964年贸易促进与开发会议(UNCTAD)1971年GATT引入GSP（预订10年）1979年GATT理事会决议（半永久性）

国民待遇(第三条)

概念;WTO成员 对于进口产品除征收关税及相关费用外（边境措施），不得提供比国内同类产品更为不利的待遇。适用范围；

1, 对进口产品不得直接或间接征收超过对国内同类产品所征的国内税（如奢侈税，增值税，各类附加税）。2, 对进口产品的国内销售，或为销售目的的供货，采购，运输使用等的法令，法规不得有别于对国内同类产品的要求标准（如销售店铺的规模，采购渠道限定，检疫标准等）3, 对进口产品使用的数量限制，比例要求，国产化比重等。

国民待遇的例外范围：政府采购、国民补贴、低开发国家例外 关税评估

GATT第七条；

(a)海关对进口商品的估价,应以进口商品或相同商品的实际价格,而不得以国产品的价格或者以武断的或虚构的价格,作为计征关税的依据。

(b)“实际价格”系指,在进口国立法确定的某一时间和地点,在正常贸易过程中,在充分竞争的条件下,某一商品或相同商品出售或兜售的价格。例；美国ASP制度等

关税（Duties）；对以进出口为目的的各种产品所征收的税，如进出口税，过境税等（保护本国产品，财税收入）,但在人们的印象中往往习惯于将关税限定在对进口产品征的税。

关税职能

国家财政重要来源、保护国内产业、维护，保障国内公平贸易秩序的手段。

通关实务问题

在我国现行的通关模式下，审单中心的审价人员是面对进口商申报的电子数据并且参考对照海关的参考价格资料在审价，无法见到进口商提交的申报单证、进口货物等，容易出现评估差错（难以确认真伪）。问题：瞒报（整套假发票），漏报（专利费等），多层交易（中间商，洗单）以及价格转移等。

禁止数量限制原则

GATT第十一条；

成员除征收关税及海关相关费用以外,不得新设或维持配额、进出口许可证或其他措施以限制或禁止其他缔约方领土的产品的输入,或向其他缔约方领土输出或销售出口产品。

（因上述措施最终都反应在对进口产品的数量限制方面,故被称为禁止数量限制原则）禁止数量限制原则的必要 与关税相比;1,具有不可逾越性 2,缺乏透明度 3,容易滋长不公平现象 禁止数量限制原则的例外

1,为缓和对粮食等属出口国不可或缺的物资危机性不足而采取的临时禁止或限制措施.2,对产品标准认证制度等运用所必要的禁止或限制措施.3,为实施国内农，渔业生产限制措施所必须的农渔业产品进口限制.4,为维护国际收支平衡, 5,为保护社会公德,生命健康及国家安全等

与国内限制生产与消费的措施相配合,为有效保护可能用竭的天然资源的有关措施(20条G）;

反倾销措施(Antidumping)

GATT第6条；

倾销;进口产品以低于其在国内的正常价值的价格进入他国市场，并对进口国国内生产同类产品的产业造成实质性损害，或存在损害的威胁，或实质性地延误了国内同类产业的确立时，该行为应予谴责。参照：WTO?反倾销协定?.中华人民共和国 《反倾销措施条例》.倾销的价格认定和比较 正常价值的确定;1, 国内价格;在出口国国内用于消费的同种产品,在正常的交易中的可比价格.2,第三国价格;出口国内无可比价格时,用于向第三国出口的同种产品,在正常交易中的可比价格.3,精算价格;根据在出口国内生产该产品所需生产成本费用,管理费及利润等推算的价格.反倾销措施启动要件 一, 倾销的存在 二, 损害发生

1,对国内产业实质性损害

2,对国内产业造成实质性损害的威胁

3,实质性地阻碍国内产业的确立 三,倾销和损害之间存在因果关系

反倾销措施的启动申请 申请(主体）资格；代表国内企业（25%）调查对象；原产地（国），商品名

（HS），出口企业 3 损害证据

；实质性证据。（职权调查）

启动程序后流程

启动调查程序（商务部）；

确认；1，倾销存在；2损害发生；3，因果关系。问卷、抽样、听证会、现场核查等方式 初裁；保证金/价格约定

最终认定；公布并实施措施内容。（一般程序为期一年，最长18个月）。日落条款（五年复审）

反倾销措施的影响和滥用 反倾销措施的影响； 1，提诉及调查；对出口企业因前途未料，会迟疑是否继续出口，对进口商也同样。

2，一旦提诉后，出口企业将面临大规模的调查程序压力，在时间上，精力上形成巨大压力，并迫使企业承担昂贵的律师及其它诉讼费用。

3，若在回答或提供相关证据，资料时，稍有不慎，即可能被认为不合适，进口方相关机构可以自行掌握的资料，证据进行裁定，即依据“可入手最佳信息”（BIA)进行裁定(21条)。

替代国价格

对非市场经济国家适用方法；

在以并非根据中国国内价格或成本进行严格比较的方式，确定一具体案件中的价格可比性时……使用一个或多个属可比商品重要生产者的市场经济国家中的价格或成本，这些国家的经济发展水平应可与中国经济相比较，或根据接受调查产业的性质，是将被使用的价格或成本的适当来源（注；中国入世报告第151条a项）。

（参考）：第五十六条 任何国家（地区）对中华人民共和国的出口产品采取歧视性反倾销措施的，中华人民共和国可以根据实际情况对该国家（地区）采取相应的措施。

迂回倾销（Circumvention）

被裁定倾销的企业为回避税负采取的措施.类型;一，虚假报关 二, 进口国零部件迂回 三，第三国迂回

四，后开发产品/微小变更产品

反迂回措施问题：无法律依据、不符合倾销认定要件、限制了合理避税

政府补贴措施

补贴是指；在成员领域内，由政府或公共机关对企业提供的财政资助，或存在GATT第十六条所涉及的对企业的任何形式的收入或价格支持，以及上述两项所带来的利益《反补贴协定》第一条。（第十六条；直接或间接地增加本国产品的出口，或减少产品进口的收入支持，或价格支持，为补贴）

财政资助范围

1，涉及资金直接转移的行为；如赠与，奖励，低息贷款，入股等）。2，放弃或减免政府本应有的收入；如税收减免，债务减免等。对特定企业提供提供物品或服务 为特定企业集资或委托或指定民间机构向特定企业提供上述利益。

补贴的特定性

1，以法令的形式明确限定仅向特定的产业或企业提供的补贴视为有特定性，2，当局以法令的形式明确获得补贴的资格和数额，一旦满足要件，即自动享有补贴，则不具特定性。3，表面虽不具特定性，但在实际操作中，有理由使人相信存在人为地使其具有特定性的，则视为有特定性。

WTO协定中补贴的分类 红色补贴（禁止交付）

出口补贴，优先使用国产品补贴。绿色补贴（不禁止补贴）

研究开发，区域开发，环境保护等）。

黄色补贴（损害他国利益，使关税减让无效化，有显著损害时，被禁止）。企业债务减免，补贴额占产品额5%以上，对企业损失提供资助等。

反补贴措施 申请（职权）调查

启动调查程序（含国内外调查）损害认定，因果关系（基于实质性证据）临时措施（补贴方取消补贴承诺）征收反补贴税/或采取制裁措施。反补贴税不得与反倾销税同时征收（GATT第六条5款）。

紧急限制进口措施(特保措施)

GATT第十九条;(a)由于不曾料到的事态发展的结果,或履行基于本协定义务所发生的结果,进口产品以给国内生产同类产品的产业造成重大损害,或可能造成重大损害威胁的数量或条件进口时, 为对上述损害进行防止或救济,对进口产品可在必要的时间和限度内,停止全部或部分义务,或撤回,修正对其的许让承诺.(b)，在特惠关系下的产品，进入另一方成员国时，进口国内存在（a）款所述情形导致与本国有特惠关系国的国内同类产业遭重大损害或威胁时，应有特惠关系国的要求，为对上述损害进行防止或救济,进口国可对进口产品在必要的时间和限度内,停止全部或部分义务,或撤回,修正对其的许让承诺.紧急保障措施内容 在出现十九条所述情形,且对国内产业造成“重大损害”亦已认定,进口方可采取;1,对特定进口产品提高进口关税, 2,对特定产品限制进口数(总)量

或并用(即对超过一定数量后的产品进口提高关税).措施最长期限为四年,可延长一次(四年).紧急保障措施的启动难点

1，相关要件的举证困难;严重事态,损害确认,因果关系等 2, 最惠国条款适用代价过高 3，对所有出口国提供补偿压力太大.美国滥用紧急保障措施：

1，关税减让时，“不曾料到的事态发展的结（导致）进口增加并对国内产业造成重大损害的举证不足，2，紧急保障措施的适用对象的“同种产品”定义不明确 3，有关进口增加的事实认定不合适，4，进口增加和重大损害的因果关系证据不充分，5，调查对象和措施适用对象不一致，6，措施内容超过了“防止，救济损害”的程度，形成贸易障碍，7，北美贸易协定成员例外，违反了最惠国待遇，

第三篇：国际经济法期末考试解答题及答案+答案

试题1、2009年1月初，甲建筑公司为乙单位盖厂房，甲、乙双方议定由甲建筑公司包工包料。7月底厂房竣工验收并交付使用。经核算，盖厂房共使用建筑及装饰材料等150万元。甲建筑公司向乙单位收取包工费80万元。甲建筑公司7月份应纳营业税的营业额为（）。A、80 B、150 C、230 D、70 答案：C 解析：根据营业税法律制度规定，建筑企业承接包工包料工程，以料、工、费全额为营业额计算缴纳营业税。甲建筑公司7月份应纳营业税的营业额=150+80=230(万元)。

试题

2、下列各项中，不属于行政责任范围的是()。A、没收违法所得 B、罚金 C、责令停产 D、吊销执照 答案：B 解析：本题考核行政责任的范围。罚金属于刑事责任附加刑，罚款属于行政责任。

试题

3、根据会计人员回避制度，一个单位的会计机构负责人不得由下列哪类人员担任（）。A、单位负责人的直系亲属 B、企业的大股东

C、企业主管部门负责人的亲属 D、当地财政部门负责人的亲属 答案：A 解析：单位负责人的直系亲属不得担任本单位的会计机构负责人或会计主管人员。

试题

4、根据《仲裁法》的规定，下列仲裁协议有效的是（）。

A、甲、乙两公司在建设工程合同中依法约定有仲裁条款，其后，该建设工程合同被确认无效 B、王某与李某在仲裁协议中约定，将他们之间的抚养合同纠纷交由某仲裁委员会仲裁 C、郑某与甲企业在仲裁协议中对仲裁委员会约定不明确，且不能达成补充协议 D、陈某在与高某发生融资租赁合同纠纷后，口头约定由某仲裁委员会仲裁 答案：A 解析：选项A仲裁协议独立存在，仲裁协议有效；选项B抚养纠纷不属于仲裁范围，仲裁协议无效；选项C仲裁协议对仲裁委员会没有约定或者约定不明确，又达不成补充协议的，仲裁协议无效；选项D仲裁协议应以书面形式订立，口头达成仲裁的意思表示无效。

试题

5、业发生的与生产经营活动有关的业务招待费支出，按照发生额的()扣除；但最高不得超过当年销售(营业)收入的()A、80% 5% B、80% 5‰ C、60% 5% D、60% 5‰ 答案：D 解析：根据企业所得税法实施条例，企业发生的与生产经营活动有关的业务招待费支出．按照发生额的60%扣除，但最高不得超过当年销售(营业)收入的5‰，D项正确。

试题

6、某公司2006年主营业务收入1000万元，其他业务收入800万元，营业外收入200万元。2006年发生业务招待费15万元，且能提供有效凭证。根据企业所得税法律制度的规定，准予在税前抵扣的业务招待费为()万元。A、15 B、10 C、8.4 D、9 答案：C 解析：(1)全年销售(营业)收入包括主营业务收入和其他业务收入，但不包括营业外收入；(2)准予在税前抵扣的业务招待费=1500×0.5%+300×0.3%=8.4(万元)。试题

7、关于劳动争议申请仲裁的时效，下列说法不正确的是（）。A、一般情况下，劳动争议申请仲裁的时效期间为1年 B、劳动关系终止的，不受一年仲裁时效期间的限制

C、劳动仲裁时效，因当事人一方向对方当事人主张权利，或者向有关部门请求权利救济，或者对方当事人同意履行义务而中断

D、因不可抗力或者有其他正当理由，当事人不能在仲裁时效期间申请仲裁的，仲裁时效中止 答案：B 解析：略

试题

8、下列情形中，用人单位不必向劳动者支付经济补偿的是（）。A、被依法宣告破产的

B、劳动者主动向用人单位提出解除劳动合同并与用人单位协商一致解除劳动合同的 C、被吊销营业执照的 D、被责令关闭、撤销的 答案：B 解析：略

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9、甲企业对乙地方税务局对其作出予以罚款的行政处罚行为不服，向丙法院提起行政诉讼。下列关于该案件审理过程的表述中，不符合法律规定的是（）。A、丙法院组成合议庭负责对该案件进行审判 B、丙法院对甲和乙进行了调解

C、乙地方税务局决定停止执行行政处罚决定 D、丙法院判决变更乙地方税务局的行政处罚决定 答案：B 解析：人民法院审理行政案件，实行合议、回避、公开审判和两审终审制度。人民法院审理行政案件，不适用调解。诉讼期间不停止具体行政行为的执行。但被告认为需要停止执行的，停止具体行政行为的执行。另外，原告申请停止执行，人民法院认为该具体行政行为的执行会造成难以弥补的损失，并且停止执行不损害社会公共利益，裁定停止执行。行政处罚显失公平的，可以判决变更。人民法院判决被告重新作出具体行政行为的，被告不得以同一个事实和理由作出与原具体行政行为基本相同的具体行政行为。试题

10、纳税人以无形资产、不动产投资入股，参与接受投资方利润分配，共同承担投资风险的行为，不征营业税。投资后转让其股权的收入（）。A、应征收营业税 B、减半征收营业税 C、也不征营业税 D、暂缓征收营业税 答案：C 解析：略

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11、下列关于营业税扣缴义务人的说法错误的是（）。

A、委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人 B、演出经纪人为个人的，其演出业务的应纳税款以经纪人为扣缴义务人 C、建筑安装业实行分包或转包的，以总承包人为扣缴义务人 D、分保险业务，以初保人为扣缴义务人 答案：B 解析：演出经纪人为个人的，其办理演出业务的应纳税款以售票者为扣缴义务人。

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12、合伙人向合伙人以外的人转让其在合伙企业中的财产份额时，应当（）A、经代表合伙企业出资额2／3以上的合伙人的同意 B、经其他合伙人的一致同意 C、经其他合伙人2/3以上同意 D、经其他合伙人的过半数同意 答案：B 解析：合伙人向合伙人以外的人转让其在合伙企业中的财产份额时，应当经全体合伙人的一致同意。试题

13、根据营业税法律制度的规定，下列各项中，应缴纳营业税的是()。A、某商场销售烟酒

B、高某将闲置住房无偿赠与哥哥 C、某房地产公司销售商品房 D、某服装厂加工服装 答案：C 解析：1)选项AD应缴纳增值税；(2)选项B：单位或个人将不动产无偿赠送他人，均属于视同销售，该征收营业税。但是，个人（包括个体工商户）赠与不动产时，属于下列情形的不征：一是离婚财产分割是赠与配偶、父母、子女、兄弟姐妹等；三是承担直接抚养或赡养义务的人；四是产权所有人死亡，继承人或受赠人。

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14、某公司2003年营业收入净额为1 000万元，该公司当年发生业务招待费15万元，且能提供有效凭证。在计算企业所得税应纳税所得额时，可以抵扣的业务招待费为()万元。A、15 B、10 C、5 D、3 答案：C 解析：本题中可以抵扣的业务招待费为5万元。全年销售(营业)收入净额在1500万元以下的(含1 500万元)的，业务招待费的扣除标准为不超过销售(营业)收入净额的5‰。

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15、下列各项中，属于有限责任公司董事会职权的是（）。A、决定公司的经营方针和投资计划 B、决定公司的经营计划和投资方案 C、对公司增加或减少注册资本做出决议 D、对发行公司债券做出决议 答案：B 解析：本题旨在考查有限责任公司董事会与股东会职权的区别。A、C、D选项属于股东会的职权。试题

16、根据我国外汇管理有关法律的规定，下列行为中，属于非法套汇行为的是（）。A、将外汇卖给外汇指定银行

B、违反国家规定将外汇汇出或携带出境

C、未经外汇管理机构批准，境外投资者以人民币在境内进行投资 D、违反国家规定，擅自将外汇存放在境外 答案：C 解析：根据《外汇管理条例》的有关规定，以下行为属于非法套汇：①违法国家规定，以人民币支付或以实物偿付应当以外汇支付的进口货款；②以人民币为他人支付在境内的费用，由对方付给外汇；③未经外汇管理机构的批准，境外投资者以人民币或境内所购物资在境内进行投资；④以虚假或者无效的凭证、合同、单据向外汇指定行骗购外汇。选项A、B、D属于逃汇行为，选项C属于套汇行为。

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17、下列法律事实，属于法律事件的是（）。A、纵火 B、签订合同 C、地震 D、签发支票 答案：C 解析：法律事实包括法律行为和法律事件，法律事件是指不以当事人的主观意志为转移的，能够引起法律关系发生、变更和消灭的法定情况或者现象。纵火、签订合同和签发支票属于法律行为。试题

18、根据我国《民法通则》的规定，诉讼时效期间从（）计算。A、发生争议时 B、法律行为生效时 C、知道或应当知道时

D、知道或应当知道权利被侵害时起 答案：D 解析：根据我国《民法通则》的规定，诉讼时效期间从知道或应当知道权利被侵害时起计算。试题

19、保证期间，债权人依法将主债权转让给第三人的，()；保证合同另有约定的，按照约定。A、保证人免于继续承担保证责任

B、保证人在原保证担保的范围内继续承担保证责任

C、保证人免于继续承担保证责任，但经保证人同意转让的除外 D、经保证人同意后，保证人在原保证担保的范围内继续承担保证责任 答案：B 解析：保证期间，债权人依法将债权出让的，除另有约定外，保证人应在原保证范围内承担保证责任。试题20、荣发公司为个人独资企业，投资人王某聘用张某管理企业事务，同时对张某的职权予以限制，凡是张某对外签订的金额超过1万元的合同，必须经王某同意。某日，张某未经王某同意与善意第三人丙签订了一份标的额为2万元的买卖合同。根据我国《个人独资企业法》的规定，下列关于该合同效力的表述中，正确的是()。

A、该合同为无效合同，如果给王某造成损害，由张某承担民事赔偿责任 B、该合同为有效合同，但如果给王某造成损害，由张某承担民事赔偿责任 C、该合同为效力待定合同，经王某追认后有效 D、该合同为可撤销合同，可请求人民法院予以撤销 答案：B 解析：略

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21、用人单位裁减人员后，在法定期限内重新招用人员的，应当通知被裁减的人员，并在同等条件下优先招用被裁减的人员。该法定期限是（）。A、3个月 B、6个月 C、1年 D、3年 答案：B 解析：略

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22、下列各项中，表述正确的是()。

A、违反《经济法》可能承担民事责任、行政责任及刑事责任 B、违反《经济法》只承担经济责任

C、违反《经济法》只会追究责任人的责任，不能追究单位的责任 D、刑事责任不属于经济法律规范规定的范畴 答案：A 解析：法律责任是指法律关系主体由于违法行为、违约行为或由于法律规定而应承受的某种不利的法律后果。法律责任的种类有三种，即民事责任、行政责任和刑事责任。因此，违反《经济法》可能会承担民事责任、行政责任和刑事责任。违反《经济法》不仅要追究责任人的责任，在某些情况下，也会追究单位的责任。

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23、根据企业所得税法律制度的规定，下列各项中，不应计入应纳税所得额的有()。A、利息收入 B、股权转让收入

C、依法收取并纳入财政管理的行政事业性收费 D、接受捐赠收入 答案：C 解析：本题考核企业所得税的应税收入。财政拨款、依法收取并纳入财政管理的行政事业性收费、政府性基金等，属于税法规定的不征税收入。

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24、德生公司注册资本为2000万元，2005年按同期金融机构贷款利率从其关联方——德民公司借款1200万元，发生借款利息72万元。该公司在计算企业所得税应纳税所得额时，准予扣除的利息金额为()万元。A、72 B、60 C、48 D、36 答案：B 解析：纳税人从关联方取得的借款金额超过其注册资本的50%的，超过部分的利息支出，不得在税前扣除。准予扣除的利息金额=2000×50%/1200×72=60(万元)。

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25、根据我国《营业税暂行条例》及其实施细则的规定，个人转让专利权取得收入时，其应纳营业税的扣缴义务人是()。A、转让人所在单位 B、专利权批准机构 C、专利权受让者

D、专利权转让合同的保证人 答案：C 解析：本题考核个人转让专利权应纳营业税的扣缴义务人的确定。个人转让专利权取得收入时，其应纳营业税以专利权受让者为扣缴义务人。

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26、对于纳税人自建建筑物销售的，则（）是其营业税纳税义务发生时间。A、建筑物完工的当天

B、建筑物产权转给购买者的当天 C、预收营业额的当天

D、销售建筑物并收讫营业额的当天 答案：D 解析：对于纳税人自建建筑物销售的，销售建筑物并收讫营业额的当天是其营业税纳税义务发生时间。试题

27、在税制要素中，对纳税对象总额中的一部分数额免予征税，只就减除后的剩余部分计征税款，被免予征税的这部分数额是（）。A、抵免额 B、免征额 C、税基 D、起征点 答案：B 解析：根据税法规定：免征额是指对课税对象总额中免予征税的数额，即对纳税对象中的一部分给予减免，只按减除后的剩余部分计征税款，所以B选项正确。

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28、根据营业税法律制度的规定，下列各项中，应当征收营业税的是（）。A、缝纫业务

B、单位将不动产无偿赠与他人

C、以不动产投资入股，参与利润分配、共同承担投资风险的行为 D、以无形资产投资入股，参与利润分配、共同承担投资风险的行为 答案：B 解析：根据营业税法律制度的规定：①以无形资产、不动产投资入股，接受投资方的利润分配、共同承担投资风险的行为，不征收营业税，在投资后转让其股权的也不征收营业税；②单位将不动产无偿赠与他人，视同销售不动产征收营业税。选项A应当征收增值税。

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29、甲采取预收货款方式向乙销售货物。合同约定，乙应于4月30日向甲预付货款，但甲由于4月26日就收到乙的预付货款，因此比合同规定的发货时间提前两天即5月28日发出货物，那么甲作为增值税纳税义务人，其纳税义务发生时间为()。A、5月30日 B、5月28日 C、4月30日 D、4月26日 答案：B 解析：以预收货款方式销售货物，纳税义务发生时间为发货时间。

试题30、个人将购买不足5年的住房对外销售，营业税处理方法正确的是()。A、全额征收营业税

B、按买卖价差征收营业税 C、减半征收营业税 D、免征营业税 答案：A 解析：本题考核个人出售住房的营业税规定。个人将购买不足5年的住房对外销售的，全额征收营业税；个人将购买超过5年(含5年)的普通住房对外销售的，免征营业税；个人将购买超过5年(含5年)的非普通住房对外销售的，按其销售收入减去购买房屋的价款后的余额征收营业税。元贝驾校网 http://www.ybjx.net/ 元贝驾考2016 试题

31、根据我国税收法律制度的规定，下列税种中，实行从量计征的是（）。A、房产税 B、资源税 C、契税

D、土地增值税 答案：B 解析：略

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32、国内某作家完成了一部小说，3月份第一次出版获得稿酬20000元，8月份该小说再版获得稿酬10000元，该作家两次所获稿酬应缴纳个人所得税()元。A、3360 B、4800 C、3460 D、4660 答案：A 解析：(1)同一作品再版取得的所得，应视作另一次稿酬所得计征个人所得税；(2)第一次稿酬应纳个人所得税=20000×(1-20%)×20%×(1-30%)=2240(元)；(3)第二次稿酬应纳个人所得税=10000×(1-20%)×20%×(1-30%)=1120(元)。

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33、下列项目中不征资源税的项目是()。A、煤矿生产的天然气 B、煤矿生产销售的原煤 C、油田出售的原油 D、油田出售的天然气 答案：A 解析：本题考核点是资源税的应税项目。煤矿生产的天然气暂不征收资源税。试题

34、下列各项中，适用比例税率计征个人所得税的有（）。A、个体工商户的生产经营所得 B、工资、薪金所得

C、对企事业单位的承包经营所得 D、财产转让所得 答案：D 解析：略

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35、企业所得税纳税人在计算应纳税所得额时，不得扣除的税金是()。A、增值税 B、营业税 C、资源税 D、车船税 答案：A 解析：本题考核计算企业所得税时可扣除的税金范围。根据规定，消费税、营业税。城市维护建设税、关税、教育费附加、房产税、车船税、印花税、城镇土地使用税等均可以在税前扣除；增值税属于价外税，不可以在税前扣除。

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36、某电厂与某运输公司签订了两份运输保管合同：第一份合同载明的金额合计50万元(运费和保管费并未分别记载)；第二份合同中注明运费30万元，保管费10万元。该企业应缴纳印花税（）元。A、500 B、600 C、750 D、250 答案：C 解析：根据相关规定，载有两个或两个以上应适用不同税目税率经济事项的同一凭证，如未分别记载金额的，按税率高的计算贴花。第一份合同应缴印花税税额=500000×1‰=500(元)，第二份合同应缴纳印花税税额=300000×0.5‰+100000×1‰=250(元)。合计应缴纳印花税=500+250=750(元)。试题

37、下列车船中，需要缴纳车船税的是（）。A、电动自行车 B、已经缴纳船舶吨税的船舶 C、在农业机械部门登记的拖拉机 D、专项作业车 答案：D 解析：略

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38、某公司转让一幢写字楼取得收入1000万元。已知该公司为取得土地使用权所支付的金额为50万元，房地产开发成本为200万元，房地产开发费用为40万元，与转让房地产有关的税金为60万元。该公司应缴纳的土地增值税为（）。A、180万元 B、240万元 C、272.5万元 D、360万元 答案：C 解析：土地增值额：1000-(50+200+40+60)=650万元，扣除项目金额；350万元，增值额扣除项目金额=185.71%，应交纳土地增值税=650×50%-350×15%=272.5万元。

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39、下列选项中，不属于财产税类的是()。A、城市房地产税 B、船舶吨税

C、车船使用牌照税 D、车辆购置税 答案：D 解析：我国现行的房产税、城市房地产税、车船使用税、车船使用牌照税、船舶吨税、城镇土地使用税等属于财产税类。选项D属于流转税。

试题40、2005年3月，甲企业注册了新商标，领取了一份商标注册证；与某外商投资企业签订了一份货物买卖合同，合同标的额600000元，另外支付货物运输费50000元；与工商银行某分行签订借款合同，借款金额1000000元。已知商标注册证按件贴花5元，买卖合同、运输合同、借款合同适用的印花税税率分别为0.3‰、0.5‰、0.05‰。甲企业3月份应缴纳的印花税税额为()元。A、250 B、255 C、260 D、265 答案：C 解析：甲企业3月份应缴纳印花税税额=5+600000×0.3‰+50000×0.5‰+1000000×0.05‰=260(元)。试题

41、某公司进口的一部免税车辆因改变用途需依法缴纳车辆购置税，已知该车原价10万元，同类新车最低计税价格为15万元，该车已使用3年，规定使用年限为15年；车辆购置税税率为10%，该公司应缴纳的车辆购置税税额为()万元。A、2 B、1.6 C、1.5 D、1.2 答案：D 解析：免税、减税车辆因转让、改变用途等原因不再属于免税、减税范围的，需要依法缴纳车辆购置税，其计税价格=15×(1-3/15)×100%=12万元，车辆购置税税额= 12×10%=1.2万元。

试题

42、下列应征收资源税的矿产品有()。A、精煤

B、居民生活用煤 C、原煤 D、洗煤 答案：C 解析：本题考核资源税的征税对象。根据规定，资源税只对列入税目的七种矿产品的初级产品征收，A、B、D均为加工后的资源产品，不征资源税。试题

43、按照资源税有关规定，独立