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The real questions and answers of tax-related laws for tax agents in 2023
The real questions and answers of tax-related laws for tax agents in 2023 are as follows:

The following unemployed people, should stop receiving unemployment insurance benefits are (). multiple-choice question

A. Re-employment in Sun Mou

B. Du Mou who emigrated abroad

C Chen Mou, which has enjoyed the basic old-age insurance benefits.

D. Jia, who should conquer military service

E. Wu Mou people who have not received the training provided by the designated department of the local people's government and have justified reasons enter the answer.

Correct answer: a, b, c, d.

Answer analysis: this question examines other expenses related to stopping receiving unemployment insurance benefits and other unemployment insurance. Stop receiving unemployment insurance benefits: (1) Re-employment (option A); (2) military service should be conquered (option d); (3) emigration (option b); (4) those who enjoy the basic old-age insurance benefits (option c); (five) refusing to accept the appropriate work or training provided by the departments or institutions designated by the local people's government without justifiable reasons.

The following statement about the termination of the contract is wrong (). multiple-choice

A. If the hirer fails to perform the obligation of assistance, resulting in the failure to complete the agreed work, the hiree may immediately terminate the contract.

B. If the hirer fails to perform the obligation of assistance, resulting in the failure to complete the agreed work, the hiree may urge the hirer to perform the obligation within a reasonable period of time, and may extend the period of performance; If the ordering party fails to perform within the time limit, the contractor may terminate the contract.

C if the contractor entrusts the main contracted work to a third party without permission, the ordering party may terminate the contract.

The ordering party may terminate the contract at any time.

Correct answer: a

Answer analysis: this question examines the termination of the contract. Where the hirer fails to perform the obligation of assistance, resulting in the failure to complete the agreed work, the contractor may urge the hirer to perform the obligation within a reasonable time limit, and may extend the time limit for performance; If the ordering party fails to perform within the time limit, the contractor may terminate the contract.

Among the following statements about the Articles of Association, () conforms to the provisions of the company's legal system. multiple-choice question

All shareholders of a limited liability company shall sign and seal the articles of association.

B. the registered capital must be specified in the articles of association.

C. after the matters contained in the articles of association are changed, the change registration shall be carried out.

D amendments to the articles of association must be approved by the shareholders' meeting or the shareholders' meeting.

E the articles of association of a one-person limited liability company shall be formulated by the shareholders.

Correct answer: a, b, d, e.

Option C: If the company's articles of association change "involving company registration matters", it shall apply to the original company registration authority for "change registration". If the amendment to the articles of association "does not involve registered items", the company shall send the revised articles of association or amendments to the articles of association to the original company registration authority for "filing".

According to the provisions of the partnership enterprise legal system, a partner may decide to replace the partner () with unanimous consent of the other partners under any of the following circumstances. multiple-choice question

A. Failure to fulfill the obligation of capital contribution

B. losses caused to the partnership due to negligence

C. not participating in the implementation of partnership affairs

D. Not attending the partners' meeting

E. misconduct in the execution of partnership affairs

Correct answer: a, e

Answer analysis: (1) Option B: The partnership can only be delisted if it suffers losses due to "gross" negligence. (2) Option C: The general partner has the right to entrust the partnership affairs to other partners; A limited partner may not carry out partnership affairs. (3) Option D: Partners' obligations do not include attending partnership meetings.

An administration for industry and commerce plans to make a penalty decision to revoke the business license of individual industrial and commercial households. According to the provisions of the legal system of administrative punishment, the following items are correct (). multiple-choice question

A the administration for industry and commerce shall inform party a of the right to request a hearing.

2. If Party A thinks that the presiding hearer has an interest in this case, it has the right to apply for his withdrawal.

C party a may entrust 1 to 2 agents to attend the hearing.

D. the hearing record is the only basis for making the decision on administrative punishment.

E. During the hearing, both parties can debate.

Correct answers: a, b, c, e.

Answer analysis: Option D: The hearing record is one of the important bases for making the decision on administrative punishment.

According to the provisions of the enterprise bankruptcy legal system, in the bankruptcy procedure, the administrator should produce (). multiple-choice

A. Elected by the creditors' meeting

B. Election of the creditor committee

C. designated by the people's court

D. determined by the people's court upon the application of the creditor.

Correct answer: C.

The administrator is appointed by the people's court when accepting bankruptcy cases.

Among the following statements about the effectiveness of taking special management measures for the firm in the absence of directors, () is correct. Objective case problem

A. administrative measures are effective.

B. the management method is invalid, because it is only effective if all partners agree.

C. The Administrative Measures need Wang Jian's signature to take effect.

D the management measures belong to the general management documents of the firm and should be reported to the administrative department for industry and commerce for the record.

E. administrative measures are invalid because of infringement.

Correct answer: b, c

Answer analysis: This question examines the effectiveness of the partnership resolution. The partners shall make resolutions on matters related to the partnership enterprise in accordance with the voting method agreed in the partnership agreement. If the partnership agreement is not stipulated or clearly stipulated, the voting method of one person, one vote and more than half of all partners shall be implemented. The Management Measures shall take effect only after being approved by more than half of all partners (1/2 or more).

In this case, the partners are Wang Jian and Li Hai, so it should be agreed by more than half of the partners, that is, it must be agreed by all partners Wang Jian and Li Hai to be effective, and it will be invalid only if Li Hai agrees.