试题与答案

下列关于房产税纳税人规定的表述中，正确的有( )。 A．产权属国家所有的，由经营管

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题型：多项选择题

题目：

下列关于房产税纳税人规定的表述中，正确的有( )。

A．产权属国家所有的，由经营管理单位纳税

B．产权出典的，由承典人纳税

C．产权承典人不在房屋所在地的，由代管人或使用人纳税

D．外商投资企业、外国企业及外籍华人，暂不缴纳房产税

答案：

参考答案：A,B,C

解析：外商投资企业、外国企业和组织以及外籍华人，依照《中华人民共和国房产税暂行条例》缴纳房产税。故D选项的表述不正确。

考点：注册会计师税法注册会计师税法
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题型：单项选择题

Electronic mail has become an extremely important and popular means of communication.
The convenience and efficiency of electronic mail are threatened by the extremely rapid growth in the volume of unsolicited commercial electronic mail. Unsolicited commercial electronic mail is currently estimated to account for over half of all electronic mail traffic, up from an estimated 7 percent in 2001, and the volume continues to rise. Most of these messages are fraudulent or deceptive in one or more respects.
The receipt of unsolicited commercial electronic mail may result in costs to recipients who cannot refuse to accept such mail and who incur costs for the storage of such mail, or for the time spent accessing, reviewing, and discarding such mail, or for both. The receipt of a large number of unwanted messages also decreases the convenience of electronic mail and creates a risk that wanted electronic mail messages, both commercial and noncommercial, will be lost, overlooked, or discarded amidst the larger volume of unwanted messages, thus reducing the reliability and usefulness of electronic mail to the recipient. Some commercial electronic mail contains material that many recipients may consider vulgar or pornographic in nature.
The growth in unsolicited commercial electronic mail imposes significant monetary costs on providers of Internet access services, businesses, and educational and nonprofit institutions that carry and receive such mail, as there is a finite volume of mail that such providers, businesses, and institutions can handle without further investment in infrastructure. Many senders of unsolicited commercial electronic mail purposefully disguise the source of such mail.
Many senders of unsolicited commercial electronic mail purposefully include misleading information in the messages’ subject lines in order to induce the recipients to view the messages. While some senders of commercial electronic mail messages provide simple and reliable ways for recipients to reject (or ’opt-out’ o0 receipt of commercial electronic mail from such senders in the future, other senders provide no such ’opt-out’ mechanism, or refuse to honor the requests of recipients not to receive electronic mail from such senders in the future, or both.
Many senders of bulk unsolicited commercial electronic mail use computer programs to gather large numbers of electronic mail addresses on an automated basis from Internet websites or online services where users must post their addresses in order to make full use of the website or service.
The problems associated with the rapid growth and abuse of unsolicited commercial electronic mail cannot be solved by the government alone. The development and adoption of technological approaches and the pursuit of cooperative efforts with other countries will be necessary as well.

Unwanted e-mail may ______.

A．cause companies to fail in business

B．cause wanted e-mail messages to lose

C．damage the credit of a company

D．do good to a small company
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