题目内容
（请给出正确答案）
A.要求被检查的单位提供有关工程质量的文件和资料
B.进入被检查单位的施工现场进行检查
C.发现有影响工程质量的问题时，责令改正
D.对超越本单位资质等级承揽工程的施工单位，责令停业整顿
E.对以欺骗手段取得资质证书承揽工程的吊销资质证书
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更多“《建设工程质量管理条例》规定，县级以上人民政府建设行政主管部…”相关的问题
第1题
(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)
第2题
(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and
garden by means of two separate disposals as proposed. Calculations are not required for this part of
the question. (3 marks)
第3题
(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising on
the grant to and exercise by an employee of an option to buy shares in an unapproved share option
scheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’s
case. (8 marks)
第4题
(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment in
the ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.
Your answer should clearly identify any steps that should be taken by Andrew and the other investors
to obtain the maximum relief. (13 marks)
第5题
(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with the
situation where Cindy retains both the property and the shares. Identify any other tax implications
arising from your recommendation. Your answer should consider all relevant taxes. (3 marks)
第6题
(b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following property
investments:
(1) buy to let residential property;
(2) commercial property; and
(3) shares in a property investment company/unit trust. (9 marks)
第7题
(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools from
Cutlass Inc; (2 marks)
第8题
(d) Advise Trent Limited of the consequences arising from the submission of the incorrect value added tax (VAT)
return, assuming that the company has previously had a good compliance record with regard to accounting
for VAT. (6 marks)
第9题
(ii) List the additional information required in order to calculate the employment income benefit in respect
of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax
implications of requesting a more centrally located flat in accordance with the company’s offer.
(4 marks)
第10题
(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer
Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the
options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to
the rules of the scheme and the circumstances surrounding the company. (4 marks)
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