Red GossiP Ltd.在其报刊上发表了一篇名为“Bugsy Deng”的小说,小说中的律师有魅力而放荡。事实上
A.王教授将演讲内容在报刊上发表取得收入2000万元
B.李老师在报刊上发表论文取得收入5000元
C.孙记者在其任职报社发行的报纸上刊登报道取得收入1000元
D.以上都是
A.Push
B.Pull
C.Push/Pull
D.Unicast
Letter of Credit
ISSUING BANK: ASAHI BANK LTD. TOKYO
SEQENCE OF TOTAL 1/1
FORM OF DOC. CREDIT: IRREVOCABLE
DOC. CREDIT NUMBER: ABL-AN107
DATE OF ISSUE: 20090405
EXPIRY DATE: 20090615 PLACE CHINA
APPLICANT: ABC CORPORATION
123 RED FLOWER STREET OSAKA,JANPAN
BENEFICIARY: GUANGDONG TEXTILES IMP. AND EXP.
WOOLEN KNITWEARS COMPANY LTD.
168XIAOBEIROADGUANGZHOU 510045 CHINA
AMOUNT: USD20000.00
(SAY U. S. DOLLARS TWENTY THOUSAND ONLY)
AVAILABLE WITH/BY: ANY BANK BY NEGOTIATION
DRAFT AT: DRAFT AT SIGHT FOR FULL INVOICE VALUE
DRAWEE: ASASI BANK LTD. TOKYO
PARTIAL SHIPMENTS: ALLOWED
TRANSSHIPMENT: ALLOWED
LOADING IN CHARGE: GUANGZHOU PORT
FOR TRANSPORT TO: OSAKA,JAPAN
LATEST DATE OF SHIPMENT: MAY 15,2009
DESCRIPTION OF GOODS: LADIES GARMENTS AS PER S/C NO. SH107
PACKING: 10PCS/CTN
ART NO. QUANTITY UNIT PRICE
STYLE NO. AH-04B 2000PCS USD5.50
STYLE NO. FLORES 2000PCS USD4.50
PRICE TERM: CIF OSAKA
DOCUMENTS REQUIRED:
1) 3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED "FRIGHT PREPAID" NOTIFY APPLICANT (WITH FULL NAME AND ADRESS).
2) ORGINAL SIGNED COMMMERCIAL INVOICE IN 5FOLD.
3) INSURANCE POLICY OR CERTIFICATE IN 2 FOLD ENDORSED IN BLANK, FOR 110 PCT OF THE INVOICE VALUE COVERING THE INSTITUTE CARGO CLAUSES(A), THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFT.
4) CERTIFICATE OF ORIGIN GSP FROM A IN 1 ORIGINAL AND 1 COPY.
5) PACKING LIST IN 3FOLD.
ADDITIONAL COND:
1. T.T. REIMBURSEMENT IS PROHIBITED.
2. THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS.
3. SHIPPING MARKS: ITOCHU
OSAKA
NO. 1-400
DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REMBURSEMENT COMMISSION, ARE FOR ACCOUNT OF BENEFICIARY
PRESENTATION PERIOD: DOCUMENTS TO BE PRESENTED WITHIN 10DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.
CONFIRMATION: WITHOUT
INSTRUCTIONS: THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER. WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
相关资料:
发票号码:SH-25757 发票日期:2009年4月20日
单位毛重:15.40KGS 单位尺码:(60*20*50)CM3/CTN
船名:DIEK335 V.007 提单日期:2009年5月15日
A)Answer the following questions according to the content of L/C.
根据上述信用证回答下列问题:
关于稿酬所得项目的征税规定,下列说法正确的有()
A.个人每次以图书、报刊方式出版、发表同一作品(文字作品、书画作品、摄影作品以及其他作品),不论出版单位是预付还是分笔支付稿酬,或者加印该作品后再付稿酬,均应合并其稿酬所得按一次计征个人所得税。在两处或两处以上出版、发表或再版同一作品而取得稿酬所得,则可分别各处取得的所得或再版所得按分次所得计征个人所得税。
B.个人的同一作品在报刊上连载,应合并其因连载而取得的所有稿酬所得为一次,按税法规定计征个人所得税。在其连载之后又出书取得稿酬所得,或先出书后连载取得稿酬所得,应视同再版稿酬分次计征个人所得税。
C.作者去世后,对取得其遗作稿酬的个人,按稿酬所得征收个人所得税。
D.作者将自己的文字作品手稿原件或复印件公开拍卖(竞价)取得的所得,应按特许权使用费所得项目征收个人所得税。
E.任职、受雇于报刊、杂志等单位的记者、编辑等专业人员,因在本单位的报刊、杂志上发表作品取得的所得,属于因任职、受雇而取得的所得,应与其当月工资收入合并,按“工资、薪金所得”项目征收个人所得税。除上述专业人员以外,其他人员在本单位的报刊、杂志上发表作品取得的所得,应按“稿酬所得”项目征收个人所得税。
F.出版社的专业作者撰写、编写或翻译的作品,由本社以图形式出版而取得的稿费收入,应按“稿酬所得”项目计算缴纳个人所得税。