Single-choice questions (this type of question has 30 questions, each question is worth 1 point, and the score is 30 points. Among the alternative answers to each question, there is only one correct answer that meets the meaning of the question. No points will be awarded for multiple selections, incorrect selections, or no selections.)
1. A joint-stock company applies to the securities management department authorized by the State Council for listing and trading of its stocks. Which of the following circumstances will cause its stocks to be unable to be listed and traded? ( ).
A. The publicly issued shares account for 35% of the company's total shares
B. The company's total share capital is 60 million yuan
C. The company was punished for false records in the financial accounting report the year before last
D. The stock has been publicly issued after approval by the Securities Regulatory Authority of the State Council
2. Wang and Li signed a 12-month house rental contract on January 1, 2012. During the lease period, Wang The rented house was sold to Zhang without Li’s consent. The following statement is correct ( ).
A. The house sales contract signed by Wang and Zhang is invalid, and the rental contract signed by Wang and Li continues to be valid
B. The house sales contract signed by Wang and Zhang is valid, and the rental contract signed by Wang and Li is invalid
C. The house sales contract signed by Wang and Zhang is valid, and the rental contract signed by Wang and Li continues to be valid
D. The house sales contract signed by Wang and Zhang is valid, and the lease contract signed by Wang and Li will continue to be valid after being approved by C.
3. A leases a house from B. On April 15, 2012, A refused to pay the due rent to B. B was busy with other affairs and did not claim rights against A. On September 30, 2012, B was bedridden for 10 days due to an emergency while traveling and was unable to exercise his right to claim. According to the regulations, the statute of limitations period for B to request the People's Court to protect his rights is ( ).
A. From April 15, 2012 to April 15, 2013
B. From April 15, 2012 to April 25, 2013
C． From April 15, 2012 to April 15, 2014
D. From April 15, 2012 to April 25, 2014
4. According to the provisions of the "Enterprise Income Tax Law", among the following items, which ones are corporate income tax taxpayers ( ).
A. Partnership
B. Limited liability company
C. Sole proprietorship
D. Individual industrial and commercial households
5. According to the relevant laws and regulations of our country, the organizational form of some foreign-invested enterprises can be limited liability companies, or other forms with approval. Among the following items, the foreign-invested enterprise whose organizational form can only be a limited liability company is ( ).
A. Sino-foreign joint ventures
B. Sino-foreign cooperative management enterprises
C. Foreign-funded enterprises
D. Branches of foreign enterprises in China
6. Regarding counter-guarantee, which of the following statements is correct ( ).
A. The counter-guarantor should be someone other than the debtor, and cannot be the debtor itself
B. If the debtor personally provides a counter-guarantee to the original guarantor, it can adopt the form of guarantee
C. Liens and deposits can also be used as counter-guarantees
D. After the guarantor assumes liability for compensation to the creditor due to an invalid guarantee contract, it can, within the scope of liability for compensation, require the counter-guarantor at fault to bear liability for compensation
7. Under legal circumstances, shareholders can initiate the dissolution of the company Regarding the lawsuit, which of the following statements is correct ( ).
A. Shareholders can file a lawsuit to dissolve the company on the grounds that their right to know and their right to claim for profit distribution has been harmed
B. Shareholders can file a lawsuit to dissolve the company on the grounds that the company has suffered losses and its assets are insufficient to repay all debts
C. If a shareholder files a lawsuit to dissolve the company, the company shall be the defendant
D. If a shareholder files a lawsuit to dissolve the company on the grounds that the company's business license as a legal person has been revoked and the company has not been liquidated, the people's court should accept it.
8. According to the provisions of the "Company Law", the following provisions regarding the issuance of shares by a joint-stock company are as follows: The incorrect statement is ( ).
A. The stocks issued by a joint-stock company to legal persons and company promoters can only be registered stocks
B. The stocks issued by a joint-stock company to the public can only be bearer stocks
C. The issue price of shares of a joint stock company shall not be lower than the par value
D. Similar stocks issued by a joint-stock company at the same time must be at the same price.
9. Company A and garment factory B signed a clothing sales contract, agreeing to pay after the goods are delivered. Later, due to the shortage of production funds, garment factory B asked Company A to pay part of the payment in advance, but Company A refused. The right exercised by Company A is legally called ( ).
A. Perform the right of defense at the same time
B. Right of defense of uneasiness
C. Then fulfill the right of defense
D. Right of revocation
10. A US company has not established an institution in China. In early 2013, it provided a domestic company with the right to use a patent. The contract stipulated that the use period is two years and the fee will be paid in two years. The domestic company* ** If a fee of 2 million yuan is required, the income tax that the domestic enterprise should withhold in 2013 is ( ) million yuan.
A. 10
B. 20
C. 9.5
D. 19
11. For a resident enterprise, the total actual wages included in costs and expenses in 2013 was 3 million yuan, 50,000 yuan was allocated to the employee union fund, and 450,000 yuan was spent on employee welfare fees and employee education. The fund is 150,000 yuan. When calculating the taxable income of this enterprise in 2013, the total salary and three expenses allowed to be deducted before tax are ( ) 10,000 yuan.
A. 310
B. 349.84
C. 394.84
D. 354.5
12. If the liquidated damages agreed by the parties to the contract are excessively higher than the losses caused, the parties may request the people's court or arbitration institution to appropriately reduce it. If the liquidated damages exceed a certain proportion of the loss caused, it can be considered as "excessively high". The ratio is ( ).
A. 10%
B. 20%
C. 30%
D. 50%
13. Among the following statements about the company’s employee representatives in the company’s organizational structure, the one that does not comply with the provisions of the "Company Law" is ( ).
A. The members of the board of directors of a joint stock company shall include employee representatives of the company
B. The members of the board of supervisors of a joint stock company shall include employee representatives of the company
C. The board of directors of a wholly state-owned company should include company employee representatives
D. The members of the supervisory board of a wholly state-owned company should include company employee representatives
14. Company A, Company B, and Company C are all manufacturers engaged in the production of milk powder. Their main markets are all in a certain city. On a certain day, the three companies An agreement was signed at the industry meeting to maintain existing prices and not allow competition by lowering prices. According to the provisions of the Anti-Monopoly Law, the correct statement about the agreement is ( ).
A． This agreement is a vertical monopoly agreement prohibited by the Anti-Monopoly Law
B. This agreement is a legal agreement between industries and is protected by law
C. This agreement is an agreement to fix commodity prices and is a horizontal monopoly agreement prohibited by the Anti-Monopoly Law
D. This agreement is a horizontal monopoly agreement to boycott transactions
15. According to the provisions of the "Enterprise Income Tax Law", the method for collecting corporate income tax is ( ).
A． Collection on a monthly basis
B. Levy is calculated quarterly and paid in advance in monthly installments
C. Collection on a quarterly basis
D. It is levied on an annual basis and paid in advance on a monthly or quarterly basis
16. Among the following statements about the company’s profit distribution, which one does not comply with the company’s legal system ( ).
A． The company's shares held by the company may not distribute profits
B. If the company suffers a major loss and the after-tax profits are insufficient to make up for it, the company's capital reserve fund can be used to make up for it
C. The company's discretionary reserve fund can be converted into company capital
D. The company's articles of association can stipulate the distribution ratio of the company's distributable profits to shareholders
17. Among the following statements about deposits, which one is correct ( ).
A． After the deposit is paid, the party that paid the deposit can terminate the main contract at the expense of losing the deposit in accordance with the contract
B. The amount of the deposit shall be 20% of the subject matter of the main contract, and the parties shall not agree on it themselves
C. If the parties agree that the payment of a deposit is an essential condition for the establishment of the main contract, and the party who paid the deposit fails to pay the deposit, even if the main part of the main contract has been performed, the main contract is still not established
D. If the main contract cannot be performed due to force majeure or unexpected events, the deposit penalty shall also apply
18. One of the basic requirements for the existence of insurance is the existence of insurable dangers. The following are not characteristics of the insurable dangers. It’s ( ).
A． It is difficult to determine whether the danger has occurred
B. It is difficult to determine when the danger occurs
C. The cause of the danger is difficult to determine
D. The consequences of the danger are serious
19. Companies A and B, Zheng and Zhang intend to jointly establish a limited company, and agreed on their respective investment methods when drafting the company's articles of association. Among the following partial capital contribution methods of each shareholder, the ones that comply with the provisions of the company's legal system are ( ).
A． Company A invested 200,000 yuan based on the evaluation of the franchise rights of a well-known brand it obtained
B. Company B invested 300,000 yuan based on its corporate goodwill evaluation
C. Zheng made an investment of 400,000 yuan based on the appraisal value of a certain patent he enjoyed
D. Zhang made a capital contribution of 500,000 yuan for a certain property with mortgage rights
20. According to the provisions of the "Negotiable Instruments Law of the People's Republic of China", the endorser recorded on the bill "not transferable" "If the transfer is later endorsed and transferred, the legal consequences will be ( ).
A． The bill of exchange is invalid
B. The endorsement transfer is invalid
C. The original endorser does not assume liability for the subsequent endorsee
D. The original endorser bears the guarantee liability for the subsequent endorsee
21. A and B entered into a sales contract. When the contract expired, A delivered the goods as agreed, but B delayed due to financial constraints. Pay the price. Later, A learned that the amount of money lent by B to C had expired, but B had not collected the debt from C. Therefore, A requested the People's Court to collect the debt from C in A's name. A’s right to request the People’s Court to collect debt from C in his own name is legally called ( ).
A． Right of subrogation
B. Right of defense of uneasiness
C. Right of revocation
D. After performing the right of defense
22. A and B plan to establish a general partnership with a capital contribution ratio of 5:5. Partnership affairs will be executed by A. The following expressions of profit distribution and loss sharing stipulated in the partnership agreement are as follows: Among them, the ones that do not comply with the provisions of the Partnership Enterprise Law are ( ).
A． Distribute profits and losses in a ratio of 5:5
B. Distribute profits and losses equally among partners
C. Distribute profits and losses in a ratio of 6:4
D. The profits are distributed in the ratio of 3:7, and the losses are borne by B
23. The policyholder is not allowed to insure a person without civil capacity for life insurance that requires death as the condition for payment of insurance benefits, but the following options are not subject to this The limit is ( ).
A． The employer insures the employees
B. Enterprises insure retired employees
C. The school insures students
D. Parents insure their minor children
24. The government’s functional department responsible for the management of state-owned assets of public institutions is ( ).
A． Government finance departments at all levels
B. National Development and Reform Commission
C. State-owned assets supervision and administration agencies at all levels of government
D. Bureau of Land and Resources
25. A is the general partner of a limited partnership. With the unanimous consent of all partners, A becomes a limited partner. The correct expression for A’s liability for the debts incurred by the limited partnership during its period as a general partner is ( ).
A． Liability shall be limited to the amount of capital contribution subscribed
B. Liability shall be limited to the actual amount of capital contribution
C. Bear unlimited joint and several liability
D. No responsibility is assumed
26. Company A is a general taxpayer of value-added tax. On July 10, 2013, Company A entrusted Company B with some products for sale and shipped the products on the same day. Company B collected the goods on July 20, 2013. The products were received and the consignment sales were completed on August 5, 2013. Company A received the consignment list on August 15, then Company A’s VAT liability for this batch of goods occurred when ( ).
A． July 10, 2013
B. July 20, 2013
C. August 5, 2013
D. August 15, 2013
27. When Company A issued and delivered a check to Company B, it did not stamp the bill with a special financial seal that was consistent with the signature reserved by the company at the bank. Stamped with the official seal of Company A. According to the provisions of the "Judicial Interpretation of the Supreme People's Court on Trial of Bill Dispute Cases", which of the following statements is correct ( ).
A． The bill is invalid
B. After replacing the special financial seal with the signature and seal reserved by Company A at the bank, Company A shall bear the responsibility for the bill
C. The signature is invalid. But it does not affect the validity of other authentic signatures
D. Company A should bear the bill liability
28. A foreign investor agreed to purchase the equity of shareholders of a domestic company and changed the domestic company into a foreign-invested enterprise. The registered capital of the foreign-invested enterprise was US$8 million. According to the relevant regulations on mergers and acquisitions of domestic enterprises by foreign investors, the total investment limit of the foreign-invested enterprise is ( ) million US dollars.
A． 1000
B. 1400
C. 2000
D. 2400
29. If taxpayers provide taxable services that are subject to tax exemption or tax reduction regulations, they may waive tax exemption or tax reduction and pay value-added tax in accordance with the regulations. After giving up tax exemption or tax reduction, you may not apply for tax exemption or tax reduction again within a certain period. This period is ( ).
A． 12 months
B. 18 months
C. 24 months
D. 36 months
30. Among the following circumstances of a public institution, asset appraisal is not required ( ).
A． Restructure into an enterprise in whole or in part
B. Merger, division, dissolution
C. Leasing all or part of the assets to non-state-owned units
D. Mergers, asset transfers, replacements and transfers between administrative and public institutions affiliated to public institutions
Multiple choice questions (this type of questions***15 questions, each question is worth 2 points,** *30 points. For each question, if there are two or more correct answers that meet the meaning of the question, no points will be awarded for multiple choices, few choices, wrong choices, or no choices. )
31. , The following expressions of revocable civil acts are correct ( ).
A． The revocation of the act should be proposed and implemented by the person with the right to revocation, and other people cannot claim to eliminate its effectiveness
B. The revoked civil act is invalid from the beginning of the act
C. If the party with the right to rescind fails to exercise the right of rescission within the legal period, the act will be regarded as a valid legal act and will be binding on the party.
D. Before the act is revoked, its effect has already occurred. If it is not revoked, its effect will not be extinguished
32. According to the provisions of the company's legal system, among the following matters of A limited liability company, the following are the reasons for the dissolution of the company: ).
A． The reasons for dissolution stipulated in the articles of association of Company A appear
B. Company A is absorbed and merged by Company B
C. With the consent of shareholders representing more than 2/3 of the voting rights, the shareholders' meeting of Company A passed the resolution to dissolve the company
D. Ordered to close down due to illegal operation
33. According to the provisions of the partnership legal system, among the following persons, those who should bear joint and several liability for the debts of the general partnership are ( ).
A． Partners in a partnership
B. Being employed as an operating manager of a partnership enterprise
C. New partners after the partnership debts are incurred
D. Partners who withdraw from a partnership after the debt is incurred
34. When a general taxpayer uses the original purchaser's goods for which the input tax has been deducted at the 17% tax rate for the following purposes, the input tax should be transferred out. have( ).
A． Tax-free items
B. For production with 13% tax rate
C. Used to produce goods specifically sold to small-scale taxpayers
D. Non-taxable items
35. Among the following acts performed by limited partners, they are not deemed to be performing partnership affairs ( ).
A． Supervise executive partners who are lazy in exercising their rights to execute their rights
B. Participate in the selection of accounting firms to undertake the audit business of limited partnerships
C. Claim rights against partners who infringe the interests of a limited partnership
D. Make suggestions for the business management of the enterprise
36. Among the following options, the correct statement about insurance brokers is ( ).
A． Insurance brokers carry out insurance brokerage activities independently in their own names
B. Insurance brokers engage in insurance brokerage activities on behalf of the insurer's interests
C. Insurance brokers can charge commissions according to law
D. An insurance broker is a unit that specializes in insurance brokerage activities, or it can be an individual
37. Regarding corporate deposit business, which of the following statements is correct ( ).
A. The unit negotiates with the bank and can start the agreement deposit business
B. The depository unit withdraws time deposits. Time deposits can be used for settlement or cash can be withdrawn from the time deposit account
C. The minimum deposit amount for corporate time deposits is 10,000 yuan
D. During the deposit period, interest on unit time deposits will be calculated based on the time deposit interest rate published on the day the deposit is deposited. If the interest rate is adjusted, the interest will not be calculated in installments
38. The following content complies with the provisions of the Sole Proprietorship Law have( ).
A. The investor can only be a Chinese citizen, and the investor bears unlimited liability for corporate debts
B. A sole proprietorship is an unincorporated enterprise and can engage in civil activities in the name of the enterprise, and there is no limit on registered capital
C. The words "limited" and "company" may not be used in the name of a sole proprietorship
D. Investors can use their own savings or the family's most owned house to invest, but they cannot use personal labor to invest
39. The following are market manipulation behaviors ( ).
A. Institutional investors A and B colluded to pool their capital advantages and jointly buy and sell stocks, causing price changes in the securities market
B. Securities companies misappropriate securities entrusted by customers to trade
C. A colludes with others and takes advantage of capital to conduct securities transactions with each other at a pre-agreed time, price and method, affecting the transaction volume
D. Taking oneself as the transaction object and engaging in self-buying and selling behavior will affect the trading price of securities
40. Among the following matters, the activities that insurance companies cannot carry out during the preparation period include ( ).
A. Personal insurance marketing
B. Group insurance marketing
C. Information system construction
D. Bancassurance Marketing
41. Among the following behaviors of selling below cost, the ones that comply with the regulations are ( ).
A. Selling below cost in order to sell fresh goods
B. Selling below cost due to seasonal price cuts
C. Selling below cost to deal with overstocked goods
D. Selling below cost for the purpose of converting production
42. When a foreign investor merges and acquires a domestic enterprise to establish a foreign-invested enterprise, and the foreign investor’s capital contribution ratio is less than 25%, which of the following statements is correct ( ).
A. If the investor contributes capital with industrial property rights, it shall be paid in full within 6 months from the date of issuance of the foreign-invested enterprise business license
B. If investors make capital contributions in kind, they should pay the full amount within 3 months from the date of issuance of the foreign-invested enterprise's business license
C. If the investor contributes capital in cash, it shall be paid in full within 3 months from the date of issuance of the foreign-invested enterprise business license
D. If the investor contributes capital in cash, it should be paid in full within 6 months from the date of issuance of the foreign-invested enterprise business license
43. The following behaviors related to the transfer of shares of a joint-stock company comply with the provisions of the "Company Law" There are ( ).
A. The company acquires a batch of its own shares on the stock market and distributes them as rewards to employees who have made outstanding contributions
B. During his term of office, the deputy manager of the company transferred 20% of the total number of shares he held in the company during the year
C. The company's financial director sold the company's shares in the 8th month after leaving office
D. Three years after the establishment of the company, a certain promoter sold his shares of the company to another promoter
44. According to the provisions of the "Official Securities Law", a listed company may trade in the shares of a listed company. When there is a major event that has a significant impact on prices but investors are not aware of it, a temporary report on the major event shall be immediately submitted to the securities regulatory authority of the State Council and the stock exchange and announced. Among the following items, the ones that are major events include ( ).
A． The director of the company was criminally detained by the public security organs on suspicion of duty-related crimes
B. More than 1/3 of the company’s supervisors resigned
C. The resolution of the company's board of directors was revoked in accordance with the law
D. The company manager was replaced
45. According to the provisions of the "Negotiable Instruments Law", among the following, the circumstances that may cause the bill of exchange to be invalid include ( ).
A． The payment date is not recorded on the money order
B. The bill of exchange k does not record the date of issue
C. The name of the payee is not recorded on the money order
D. The Chinese capital and numerical records of the money order amount are inconsistent
True or False Questions (There are 10 questions in this category, each question is worth 1 point, and the score is 10 points. Please judge the expression of each question. Whether it is correct or not, 1 point will be awarded for each correct answer, 0.5 points will be deducted for incorrect answers, and no points will be deducted for non-answers. The minimum score for this type of question is zero points)
46. Earning commission income and inducing customers to engage in unnecessary securities transactions is an act of defrauding customers. ( )
47. The act of converting budget revenue into extra-budgetary revenue is a violation of relevant national budget management regulations. ( )
48. For institutions and places established by non-resident enterprises in China, the expenses incurred by the head office outside China related to the production and operation of the institution or place are not allowed to be deducted. ( )
49. Company A receives an order for batch processing equipment and immediately contacts Company B to purchase raw materials. At this time, Company C, a competitor of Company A, instigated Company D to pretend to negotiate a raw material supply contract with Company A, with conditions that were much more favorable than those of Company B. Company D deliberately delayed negotiations and ultimately failed to sign a contract with Company A, causing Company A to delay delivery. Enterprise D should bear the liability for contracting negligence. ( )
50. The price deductions given by an enterprise from the price of goods to promote the sales of goods are commercial discounts. If the sales of goods involve commercial discounts, the amount of revenue from the sale of goods shall be determined based on the amount before deduction of commercial discounts. ( )
51. When a limited liability company’s shareholders’ meeting makes a resolution to increase the company’s registered capital, it must be approved by shareholders representing more than 2/3 of the voting rights present at the meeting. ( )
52. The tax rate for taxpayers providing operating leasing services for tangible movable assets is 17%, and the tax rate for taxpayers providing financial leasing services for tangible movable assets is 11%. ( )
53. For economic disputes between equal civil parties, a valid arbitration agreement can exclude the jurisdiction of the court. ( )
54. For venture capital enterprises engaged in equity investment business, the dividends, bonuses and equity transfer income distributed from the invested enterprises can be deducted from business entertainment expenses according to the prescribed proportion. ( )
55. The state implements scale management of foreign debt. Borrowing of foreign debts shall be handled in accordance with relevant national regulations and does not require foreign debt registration. ( )
Answer the questions (***3 questions in this category, each question is 6 points, ***18 points.)
56. Tengfei Company is a manufacturing enterprise. It is a general taxpayer of value-added tax, and the following related business occurred in November 2013:
(1) Purchase of Class A raw materials, the special value-added tax invoice indicates the purchase price of 20 million yuan, and the invoice was certified in the current period.
(2) Purchase duty-free agricultural products from agricultural producers for the purpose of producing products, with the purchase price of 5 million yuan indicated on the purchase invoice.
(3) Purchased a batch of Class B auxiliary materials, with a price of 234,000 yuan stated on the ordinary invoice.
(4) The product A will be sold to external parties at a price of 58.5 million yuan including value-added tax, and a 10% discount will be given to the other party based on the tax-included price. The discount amount and sales volume have been recorded on the same special invoice indicated on.
(5) Entrusted Xinglong Company to sell product B on a consignment basis. The goods have been issued with a cost of 5.5 million yuan and a selling price of 10 million yuan excluding value-added tax. The consignment list has not yet been received (less than 90% of the consignment goods have been issued). sky).
(6) Some self-produced C products are used in projects under construction, costing 2 million yuan, and there are no similar products on the market.
(7) Due to poor management, part of the A material purchased in the current period was lost, and the book value of this part of the material was 1 million yuan.
(8) The undeducted input tax at the end of the previous period was 1.3 million yuan.
Requirements: Based on the above information, calculate and answer the following questions.
(1) Calculate the amount of input tax allowed to be deducted in this period.
(2) Calculate the output tax for the current period.
(3) Calculate the value-added tax payable in this period.
57. On July 1, 2013, companies A and B signed a goods sales contract worth 1 million yuan. The contract stipulates that Company A will deliver all the goods to Company B on July 15, 2013, and the delivery location will be Company B's warehouse; Company B will pay all the goods in one go within 10 days after passing the inspection; any party that breaches the contract shall be liable to The non-defaulting party shall pay liquidated damages of RMB 100,000. After the contract was concluded, Company A failed to deliver the goods on time. Company B then filed a lawsuit in court, requiring Company A to continue to perform the contract, pay 100,000 yuan in liquidated damages, and compensate for economic losses. Company A argued that the failure to deliver goods on time was due to the severe mudslide disaster that occurred in the local area on July 10. Roads were interrupted and the goods could not be transported in time; moreover, the agreed liquidated damages were excessively higher than the losses caused.
Requirements: According to the provisions of the "Contract Law", answer the following questions:
(1) When Company A fails to deliver the goods on time, can Company B exercise the right of defense of uneasiness? Explain the reasons.
(2) After the debris flow disaster occurs, what measures should Company A take if it wants to avoid its liability for breach of contract?
(3) If Company A on July 12, 2013 If the goods are delivered to the transportation company and a mudslide occurs during transportation, causing damage to the goods, who will bear the loss? At this time, can the transportation company require Company A to pay the freight? Explain the reason.
(4) If the parties to the contract do not agree on the place of performance and the goods need to be transported, Company A delivers the goods to the transportation company on July 12, 2013. A mudslide occurs during transportation and the goods are damaged, then the loss will be Who will bear the responsibility? Explain the reasons.
58. The main business of a Sino-foreign joint venture is the entertainment industry. The financial information in 2013 is as follows:
(1) Operating income of 15 million yuan and business tax paid of 3 million yuan ;
(2) Operating costs 7.5 million yuan;
(3) Management expenses 3.2 million yuan;
(4) Financial expenses 1.08 million yuan;
(5) Non-operating income of 5 million yuan, including 1 million yuan of interest income from the purchase of treasury bonds, 1 million yuan of income from the transfer of treasury bonds, and 1.09 million yuan of net income from stock transfers;
( 6) Non-operating expenses of 3 million yuan, including 100,000 yuan in fines for illegal operations and 300,000 yuan in public welfare donations.
Requirements:
(1) Deductible charitable donations allowed before calculating the corporate income tax.
(2) Calculate the corporate income tax payable by the enterprise in 2013.
Comprehensive questions (***1 question in this category, ***12 points.)
59. A and B signed a sales contract. The contract stipulated: A will - A batch of wooden boards is sold to B, and B pays within a certain period of time after receiving the goods. In order to ensure the performance of the contract, after B negotiated and agreed with A and C, A signed a pledge contract with C. The pledge contract stipulates that C pledges his transferable trademark exclusive rights as a guarantee for B (the pledge registration has been completed with the relevant departments). When B fails to perform its contractual obligations, C will bear the responsibility for the pledge guarantee.
After the contract came into effect, A transported the wooden boards to B's location as agreed. B believed that the quality of the wooden boards did not meet the standards and requested a return. Since the sales contract signed by A and B did not clearly stipulate the quality requirements of the wooden boards, A negotiated with B and suggested that B change the use of the batch of wooden boards and at the same time appropriately reduce the selling price of the wooden boards to B. B agreed to A's suggestion, but asked to defer payment for another month. A agreed to B's request.
During this period, A had difficulties with capital turnover, so he asked C to fulfill the guarantee obligation, but C refused to perform on the grounds that B's payment deadline had not expired. So A transferred the contract rights to D and notified B and C at the same time.
Requirements: Based on the above facts and relevant legal provisions, answer the following questions:
(1) The quality requirements for the subject matter in the sales contract signed by A and B are not agreed upon. How should the performance rules for determining the quality of the subject matter be determined?
(2) Does the transfer of contractual rights between A and D comply with legal provisions? Explain the reasons.
(3) After A transfers the contract rights to D, is the pledge guarantee liability assumed by C against A valid for D? Explain the reasons.