【正文】 八、典型例題 資企業(yè)由王某以個(gè)人財(cái)產(chǎn)出資設(shè)立。該企業(yè)因經(jīng)營(yíng)不善被解散，其財(cái)產(chǎn)不足以清償所欠債務(wù)，對(duì)尚未清償?shù)膫鶆?wù)，下列處理方式中，符合《個(gè)人獨(dú)資企業(yè)法》規(guī)定的是 ( )A．不再清償 B．債權(quán)人在企業(yè)解散后的第 6 年才向王某提出償債請(qǐng)求，王某應(yīng)承擔(dān)清償責(zé)任 C．以王某的其他財(cái)產(chǎn)予以清償，仍不足清償?shù)?，則不再清償 D．債權(quán)人在企業(yè)解散后 5 年內(nèi)未提出償債請(qǐng)求的，王某不再承擔(dān)清償責(zé)任 [答案 ]D【解析】 (1)個(gè)人獨(dú)資企業(yè)的投資人應(yīng)承擔(dān)無(wú)限責(zé)任，選項(xiàng) AC 錯(cuò)誤， (2)債權(quán)人在企業(yè)解散后 5年內(nèi)未向原投資人提出償債請(qǐng)求的，原投資人的責(zé)任消滅，故選項(xiàng) B錯(cuò)誤。 《合伙企業(yè)法》的規(guī)定，下列選項(xiàng)中，屬于普通合伙人當(dāng)然退伙的清形是 ( )A．未履行出資義務(wù)B．個(gè)人喪失償債能力 C．合伙協(xié)議約定的退伙事由出現(xiàn) D．執(zhí)行合伙企業(yè)事務(wù)時(shí)有不正當(dāng)行為 [答案 ]B【解析】 (1)選項(xiàng) AD屬于 “ 除名 ” ； (2)選項(xiàng) B：普通合伙人喪失償債能力，當(dāng)然退伙；有限合伙人喪失償債能力，無(wú)需退伙； (3)選項(xiàng) C屬于協(xié)議退伙。 、金銘造紙有限公司等 5 家發(fā)起人擬共同發(fā)起設(shè)立一家房地產(chǎn)開發(fā)股份有限公司，全體發(fā)起人應(yīng)認(rèn)繳的注冊(cè)資本數(shù)至少應(yīng)為人民幣( )A． 3萬(wàn)元 B． 10萬(wàn)元 C． 175萬(wàn)元 D． 500萬(wàn)元 [答案 ]D【解析】設(shè)立股份有限公司，應(yīng)當(dāng)由 2人以上 200人以下為發(fā)起人，其中須有半數(shù)以上的發(fā)起人在中國(guó)境內(nèi)有住所，其注冊(cè)資本的最低限額為人民幣 500萬(wàn)元。 ( )A．征收資源稅 B．征收排污稅 C．征收環(huán)境稅 D．收取使用費(fèi)E．收取資源贊 [答案 ]AE【解析】自然資源有償使用的形式基本有兩種：一是征收自然資源稅；二是收取自然資源費(fèi)。 ( )A．具有污染環(huán)境的行為 B．具有污染損害事實(shí) C．不存在不可抗力 D． 行為人主觀上有過(guò)錯(cuò) E．污染行為與損害事實(shí)之間具有因果關(guān)系 [答案 ]ABE【解析】環(huán)境民事責(zé)任是一種無(wú)過(guò)錯(cuò)責(zé)任，只要存在危害環(huán)境的行為，損害事實(shí)以及因果關(guān)系，即可構(gòu)成。 九、模擬試卷 一、單項(xiàng)選擇題 (本大題共 20 小題，每小題 1分，共20 分 )在每小題列出的四個(gè)備選項(xiàng)中只有一個(gè)符合題目要求的，請(qǐng)將其代碼填寫在題后的括號(hào)內(nèi)。錯(cuò)選、多選或未選均無(wú)分。 1．個(gè)人獨(dú)資企業(yè)的名稱中可以出現(xiàn)的字樣是【 B】 A．公司 B．工作室 C．有限 D．有限責(zé)任 2．根據(jù)我國(guó)《中外合資經(jīng)營(yíng)企業(yè)法》的規(guī)定，合營(yíng)企業(yè)經(jīng)營(yíng)管理機(jī)構(gòu)的總經(jīng)理由【 B】 A． 上級(jí)主管部門指定 B．董事會(huì)聘任 C．股東會(huì)選舉 D．監(jiān)事會(huì)選任 3．我國(guó)《民法通則》將法人分為【 B】 A．公法人與私法人 B．企業(yè)法人與機(jī)關(guān)、事業(yè)單位和社會(huì)團(tuán)體法人C．社團(tuán)法人與財(cái)團(tuán)法人 D．公益法人與營(yíng)利法人 六、計(jì)算題 (本題 6分 ) 43．胡某為一私營(yíng)企業(yè)技術(shù)總監(jiān)， 2021年 1～ 12月收入情況如下： (1)每月取得工薪 25000 元； (2)利用休假時(shí)間為國(guó)內(nèi)某單位進(jìn)行工程設(shè)計(jì)取得收入 80000元； (3)為某制造企業(yè)提供一項(xiàng)專利技術(shù)的使用權(quán)，一次取得收入 150000元； (4)將自己在郊區(qū)的一套別墅轉(zhuǎn)讓，取得轉(zhuǎn)讓收入 50萬(wàn) 元，該別墅購(gòu)入原價(jià) 35萬(wàn)。(不考慮相關(guān)稅費(fèi)。 )要求：根據(jù)以上資料，回答下列問(wèn)題： (1)胡某 2021 年工薪所得應(yīng)納的個(gè)人所得稅；(2)胡某 2021 年工程設(shè)計(jì)應(yīng)納個(gè)人所得稅； (3)胡某2021 年提供專利技術(shù)應(yīng)繳納的個(gè)人所得稅； (4)胡某2021年房屋轉(zhuǎn)讓應(yīng)納的個(gè)人所得稅。 43．答： (1)工薪所得應(yīng)納的個(gè)人所得稅：全年應(yīng)納個(gè)人 所得 稅 =[(25000－ 2021)25 ％ － 1375] 12=52500(元 )(2)工程設(shè)計(jì)． 應(yīng)納個(gè)人所得稅－80000(1 － 20％ )x40％－ 7000=18600(元 )(3)提 供專利技術(shù)在我國(guó)應(yīng)納的個(gè)人所得稅 =150000(1 －20％ )x20％ =24000(元 )(4)別墅轉(zhuǎn)讓應(yīng)納的個(gè)人所得稅 =(50－ 35)20 ％ 10000=30000( 元 ) If we don39。t do that it will go on and go on. We have to stop it。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been exaggerated by the Ivorian and the British media. Blatter, 77, said: It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. We can do something better to fight racism and discrimination. This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football. ag an employment tribunal clai Emloyment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. For more informu, take advice from one of the anisations listed under Fur ther help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the anisations listed under Further help. ation about dismissal and unfair dismissal, see Dismissal. You can make a claim to an employment tribunal, even if you haven39。t appealed against the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept i. If you are worried about how the time limits apply to you If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as a damagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case. You are clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click on nearest CAB. For more information about making a claim to an employment tribunal, see Employment tribunals. The (lack of) air up there Watch m Cay man Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport. For me it39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life