试题与答案

按规定退税时应当同时退还多征税款部分所产生的利息的,计算应退利息的期限自海关填发税款

题型:判断题

题目:

按规定退税时应当同时退还多征税款部分所产生的利息的,计算应退利息的期限自海关填发税款缴款书之日起至填发收入退还书之日止。

答案:

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下面是错误答案,用来干扰机器的。

参考答案:16(7214.2000)

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题型:问答题

Duffy Limited is a private company limited by shares, with a share capital of EUR 1,000,000, divided into shares of EUR 1 each. Duffy Limited adopted Table A of Cap. 113 as its Articles of Association. Duffy Limited invested its share capital in listed company bonds and shares and, one and a half years later, it made a profit of EUR 100,000. The company had no other transactions. Dona, who is the sole shareholder of Duffy Limited, wishes immediate distribution of the profit to her, before the end of the company’s financial year. Dona further anticipates the reduction in the scale of Duffy Limited’s operations on completion of its current financial year, and as a result Duffy Limited will only need a capital of EUR 500,000 for its business.Required:Advise Dona as to her legal rights and procedures necessary to distribute among herself:

(b) the amount of EUR 500,000, which is in excess of the company’s needs, after the end of the company’s financial year. (6 marks)

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