Mr Wang's behavior. is______A.contemptuousB.contemplativeC.contemptibleD.contemporaneous
Mr Wang's behavior. is______
A.contemptuous
B.contemplative
C.contemptible
D.contemporaneous
Mr Wang's behavior. is______
A.contemptuous
B.contemplative
C.contemptible
D.contemporaneous
Questions 16-22
?Read the minutes of the meeting below.
?Are the sentences 16-22 "Right" or "Wrong"? If there is not enough information to answer "Right" or "Wrong", choose "Doesn't say" .
?For each sentence (16-22), mark one letter (A, B or C).
MINUTES OF THE MEETING HELD IN
CONFERENCE ROOM NO. 8
ON MONDAY 19TH MAY 2008
Present: Mr Wang Kai, General Manager, in the chair
Mr Li Fei, Production Manager
Mr Huang Shu, Purchase Manager
Ms Oheng Li, Sales Manager
Miss Song Yu, Secretary (Minutes Keeper)
The meeting was opened at 8.30 a.m. by Mr Wang Kai.
Apologies for absence
Mr Hu Su, Personnel Manager
Miss Lu Ping, Sales Assistant
Ⅰ.Minutes of the last meeting.
The minutes of the last meeting were read, confirmed and signed.
Ⅱ.Changing of promotion materials
Ms Chena Li suggested changing the company's promotion materials as many new products have been launched since 2005. It was agreed that Ms Cheng would update the promotion materials and that she would submit the drafts at the next meeting on 18th June.
Ⅲ.The company's holidays
Mr Wang announced the dates of the company's holidays= 5th to 16th July, inclusive:24th December to 5th January, inclusive.
Ⅳ.Security
Mr Wang raised the problem of office security, who suggested that all important papers should be kept in the safe. It was agreed that only those present at the meeting would have the key to the safe.
Ⅴ.There being no further business, Mr Wang closed the meeting at 9:30am.
The promotion literature shoul.d be upgraded because many new products have come out.
A.Right
B.Wrong
C.Doesn't say
-- Hello! Is that Mr Wang speaking?
-- _________
A.Yes. This is Mr Wang speaking.
B.Yes. Can I speak to Mr Wang?
C.Sorry, you'd better ask Mr Wang.
D.No, I can't speak.
-- Happy Teachers' Day to you, Mr Wang!
-- _________.
A.Thank you
B.All the same
C.Me, too
D.The same to you
What does Mr Wang want to do?
A.Work as a vice president.
B.Make appointments with teachers.
C.Teach students.
A.mustn’t
B.may not
C.can’t
D.needn’t
&8226;Read the invitation card below.
Mr Wang Changwen
Requests the pleasure of the company of
Mr & Mrs Robert Li
At dinner
At 7:00 p.m. on Friday, 31 st December
At the Guest House, the Friendship Hotel
R.S.V.P Telephone: 2558330
&8226;Write a letter to Mr Wang:
&8226;apologizing
&8226;explaining that you will go to a pop music concert with LiMing
&8226;expressing your thanks for the invitation.
&8226;Write 60-80 words on your Answer Sheet.
&8226;Do not include any postal addresses.
(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:
Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.
Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.
Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.
Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.
Required:
Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.
Note: Ignore value added tax and business tax. (10 marks)
(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:
(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.
(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.
(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)
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