张某本月个人总收入为5000元,(不含五险一金),根据税法规定减除费用额为3000元,所得税税率为10%,速算扣除数为25,计算张某本月应交的个人所得税是多少
查看答案
中央预算的调整方案必须提请全国人民代表大会常务委员会审查和批准。( )
A. 对
B. 错
甲公司与乙公司于2004年10月签订了一份空调购销合同,约定甲公司向乙公司发送100台空调,乙公可向甲公司支付30万元,货到付款。双方按时履行了合同。后来乙公司在销售过程中发现该空调存在严重的质量问题引起纠纷,遂诉至法院,一审法院判决被告甲公司返还全部货款,并赔偿乙公司的损失。对此,甲公司与乙公司均不服,向二审法院提起上诉:甲公司对返还货款无异议,但认为不应支付赔偿金;乙公司则认为一审判决赔偿金数额太低,要求二审法院增加赔偿金的数额。 请分析案例,并回答下列问题: 第二审法院宣判之前,甲公司向二审法院申请撤诉,对此二审法院正确的处理办法是( )。
A. 由于上诉是当事人的诉讼权利,所以法院必须准许撤回上诉
B. 二审法院应进行审查,如果甲公司撤回上诉符合法律规定,应裁定同意撤回上诉
C. 二审法院经过审查,认为一审判决确有错误的,则不准撤诉
D. 二审法院审查后者发现双方当事人恶意串通损害社会公共利益的,则不准撤诉
王某在甲研究所长期从事饮水处理技术及其设备的研制工作。2000年7月,王某利用研究所有关图纸、资料,独自设计了一种饮水净化机。2001年10月,王某辞职到乙矿泉设备厂工作,同年11月乙矿泉设备厂利用王某带来的技术试制成功该饮水设备,并少量投入生产。2002年6月,甲研究所就“矿泉水制造方法及其装置”向专利局申请专利,专利局认定专利申请人是甲研究所,对此,王某和乙厂提出异议。 专利局认定专利申请人是甲研究所而不是王某和乙厂的理由是( )。
A. 王某在本职工作中作出的
B. 王某完成发明主要利用了甲研究所的物质技术条件
C. 乙厂研制的该产品是王某调动工作后一年内作出的,所以不能获得专利申请权
D. 王某与甲研究所就专利申请权没有达成协议
下面有3篇短文,每篇短文后有5道题,每道题后面有4个选项。请仔细阅读短文并根据短文回答其后面的问题,从4个选项中选择1个最佳答案。第一篇New Foods and the New World In the last 500 years, nothing about people—not their clothes, ideas, or languages—has changed as much as what they eat. The original chocolate drink was made from the seeds of the cocoa tree(可可树) by South American Indians, The Spanish introduced it to the rest of the world during the 1500’s. And although it was very expensive, it quickly became fashionable. In London, shops where chocolate drinks were served became important meeting places. Some still exist today. The potato is also from the New World. Around 1600, the Spanish brought it from Peru to Europe, where it soon was widely grown. Ireland became so dependent on it that thousands of Irish people starved when the crop failed during the "Potato Famine (饥荒)" of 1845-1846, and thousands more were forced to leave their homeland and move to America. There are many other foods that have traveled from South America to the Old World. But some others went in the opposite direction. Brazil is now the world’s largest grower of coffee, and coffee is an important crop in Colombia and other South American countries. But it is native to Ethiopia, a country in Africa. It was first made into a drink by Arabs during the 1400’s. According to an Arabic legend, coffee was discovered when a person named Kaldi noticed that his goats were attracted to the red berries on a coffee bush. He tried one and experienced the "wide-awake" feeling that one-third of the world’s population now starts the day with. Thousands of Irish people starved during the "Potato Famine" because ______.
A. they were so dependent on potatoes that they refused to eat anything else
B. they were forced to leave their homeland and move to America
C. the weather conditions in Ireland were not suitable for growing potatoes
D. the potato harvest was bad