建设单位应当自领取施工许可证之日起（）内开工。 A．一个月 B．二个月 C．三个月 D．四个

any with a total registered capital of RMB 600,000 yuan. Among other things, the agreement also stipulated the following terms:

(i) Mr Lee would subscribe RMB 70,000 yuan in cash and RMB 110,000 yuan in the form. of computer software. He should make the first payment of RMB 20,000 yuan in cash to the special account of the certified public accountant firm, and the remaining RMB 50,000 yuan plus the computer software would be contributed within one year upon the incorporation of the company.

(ii) Mr Wang would subscribe RMB 150,000 yuan in the form. of equipment and land use right and make all the capital contributions within six months upon the incorporation of the company.

(iii) Mr Chan would subscribe RMB 270,000 yuan in cash. The first payment of RMB 90,000 yuan should be made before the incorporation, the remaining RMB 180,000 yuan should be made in the third year upon the incorporation of the company.

Required:

Answer the following questions in accordance with the Company Law of China, and give your reasons for your answers:

(a) discuss whether the initial capital contributions made by the sponsors were in conformity with relevant provisions of law; (3 marks)

(b) discuss the total amount of capital contributions in currency; (3 marks)

(c) state whether the time arrangement of making capital contributions by the three sponsors respectively was in conformity with the relevant provisions of law. (4 marks)

urnal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes？

A.RMB2,492

B.RMB2,576

C.RMB2,548

D.RMB3,680

and a mortgage agreement with a local credit association (Credit Association) to borrow RMB 2 million yuan for one year to meet the needs of his business operation, and provided his own house as the subject matter under the mortgage agreement. After the conclusion of the mortgage agreement, Mr Fang and Credit Association went to register the mortgage agreement with the local real estate registration centre.

In June 2011 Mr Fang leased the same house to Ms Lee for a period of two years.

Due to the sudden change of the market and poor operation of his enterprise, Mr Fang was unable to repay the principal and interest as agreed when the loan matured at the end of January 2012. Credit Association filed a lawsuit in the people’s court and obtained a judgement in favour of its claim for the principal RMB 2 million yuan plus interest.

Credit Association then advised Ms Lee to leave the house, as it has been authorised by the people’s court to organise a public auction to sell the house for the enforcement of the judgement. Ms Lee refused to leave the house on the grounds that the lease agreement was an effective one between Mr Fang and herself and would last until the end of June 2013. In addition, Credit Association’s right of mortgagee should not affect her right under the lease agreement.

Required:

Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:

(a) state whether Ms Lee’s grounds for refusal to leave the house can be established. (5 marks)

(b) state how Ms Lee should deal with the current situation. (5 marks)

A．100 yuan a night.

B．150 yuan a night.

C．200 yuan a night.

D．250 yuan a night.

nnum. Mr Lee is a not a China tax resident and he has not travelled to China in 2014.

What is the amount of individual income tax (IIT) payable by Mr Lee in 2014？

A.RMB0

B.RMB40,000

C.RMB22,400

D.RMB32,000

a would provide his truck as the mortgage to Ms Yang for borrowing RMB 200,000 yuan. However, they failed to register the mortgage agreement.

Several months later, Mr Ma borrowed another RMB 200,000 yuan from Mr Lee and delivered his truck as the pledge to Mr Lee. The two parties then registered the pledge agreement.

Upon the expiration of the loan agreements, Mr Ma was unable to repay the capital and interest. A dispute occurred between Ms Yang and Mr Lee, since they intended to exercise the right of guarantee simultaneously.

Required:

In accordance with the Property Law of China:

(a) Explain whether the mortgage agreement between Mr Ma and Ms Yang came into effect. (2 marks)

(b) Describe when the right of pledge between Mr Ma and Mr Lee was established. (2 marks)

(c) Explain who should be repaid in priority if the truck was auctioned. (2 marks)

A．11,025 yuan

B．11,000 yuan

C．10,100 yuan

D．10,102.5 yuan

A、five thousand and two hundresd yuan

B、five and two hundred yuan

C、five thousand two hundred yuan

D、fifty-two thousand yuan

A、one million yuan

B、one billion yuan

C、ten thousand yuan

D、ten million yuan

___.

A．150 yuan

B．50 yuan

C．30 yuan

D．10 yuan