2016年10月国际经济法概论自学考试真题及答案.pdf

1/14 封面2/14 作者：PanHongliang 仅供个人学习全国 2016 年 10 月高等教育自学考试国际经济法概论试卷课程代码：00246 一、单项选择题(本大题共 20 小题，每小题 1 分，共 20 分)1、我国承认外国法人的方式是（C）文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O93/14 A、一般许可制B、注册许可制C、特别许可制D、相互承认制解读：教材 74 页。各国承认外国法人的方式有一般许可制、特别许可制和相互承认制，我国采用相互承认制。2、由卖方开立以买方为付款人的汇票，委托银行向买方收取货款的结算方式是（A）A、托收B、汇付C、信用证D、保理解读：152 页。考托收的定义。注意三种支付方式的定义。托收定义中抓住关键词“委托”3、规定一家付款银行，该银行在受益人提交符合信用证规定的单据时并不付款，而是在信用证规定的到期日才予以付款，这样的信用证是（D）A、即期信用证B、议付信用证C、承兑信用证D、迟期信用证解读：见课本157 页。考点是信用证的种类。即期信用证是银行在受益人提交符合信用证要求的单据时即予以付款。承兑信用证和迟期信用证有相似处，都是适用远期汇票，在信用证到期日付款，但是承兑信用证是承兑行在受益人交单后先承兑。议付信用证是有一家议付行在开证行付款前提前买入汇票和单据，等于是提前付款给受益人，然后议付行再在信用证到期日将单据提交给开证行索偿。4、采用 FOB 贸易术语时，货物风险从卖方转移到买方是在（D）A、目的港船上B 目的港码头C、装运港码头D、装运港船上5、汉堡规则规定的赔偿限额是每件货物或每一货运单位不超过（D）A、100 英镑B、1000 欧元C、1000 金法郎D、835 特别提款权解读：教材128 页。注意识记海牙规则承运人的赔偿责任限额是每一计算单位 100 英镑，维斯比规则 是 10000 金法郎，但是从海牙-维斯比议定书文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O94/14 开始将金法郎兑换成特别提款权。6、国际海上货物运输保险中属于基本险的是（B）A、拒收险B、平安险C、战争险D、罢工险解读：143 页。中国人民财产保险股份有限公司的海洋运输货物保险条款中规定的基本险是：平安险、水渍险和一切险。而伦敦保险业协会的货物保险条款规定的基本险是（A）险、（B）险和（C）险。7、根据 服务贸易总协定，中国学生到美国留学，属于服务贸易方式中的（C）A、自然人流动B、跨境交付C、境外消费D、商业存在解读：教材200 页。此考点为自考国经必考考点。一定要记住四种服务贸易的方式书上示例。本题中注意区分境外消费与自然人流动的区别。中国留学生是去消费的，如果是中国老师以个人身份到国外讲学可以是自然人流动。8、中国在投资争端中仅把“用尽当地救济”适用于（B）A、诉讼B、行政复议C、商事仲裁D、调解解读：课本 272 页倒数第三段开头。9、知识产权协定规定，商标首次注册的保护期和续展保护期不得少于（B）A、5 年B、7 年C、10 年D、20 年解读：216 页。关于知识产权协定（TRIPS 协定）知识产权保护期限的数字要记好。版权 50 年；表演者和录音制品制作者邻接权50 年，广播组织者20 年；工业设计 10 年；专利 20 年；集成电路布图设计10 年。（这里列举的仅仅是大体数字，具体内容需要参照教材。）10、根据我国法律规定，国家可以禁止或者限制技术金进口的情形是（B）文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O95/14 A、技术不享有专利权B、危害社会公共利益C、价格不合理D 当事人地位不平等解读：课本223 页倒数第三段最后三行。国家可以禁止或限制进口的情形：维护国家安全、维护社会公共利益或者公共道德、保护人类及动植物的生命与健康、保护环境、保护自然资源、维护市场秩序、加快产业发展、履行国际义务等。11、在国际技术许可合同中，属于限制性商业条款的是（C）A、被许可方有权聘用库俄方技术人员进行技术培训B、被许可方应承担引进技术生产产品造成的产品责任C、被许可方在技术许可合同有效期内容不得向第三方购买同类技术D、必备许可方应向许可方按时支付合同价款解读：教材224 页第二段。这一段虽然很长，但是做选择不难。要理解什么是限制性商业条款，然后根据理解一般就能选出来了。限制性商业条款其实是在技术许可合同中限制竞争的条款，是转让方利用自己的优势在技术许可合同中规定的限制受让方改进技术等方面的不公平的条款。C 项中规定限制被许可方购买他人的技术就是属于这种条款。12、世界贸易组织首次就投资问题达成的协议是（A）A、TRIMS 协议B、多边投资担保机构公约C、GATS D、GATT解读：教材 277 页。需要记忆 WTO 下各协议的英文简称。总结如下：TRIMS 协议-与贸易有关的投资措施协议TRIPS 协定-与贸易有关的知识产权协定，也称为知识产权协定GATS-服务贸易总协定，关于服务贸易的协定，但是里面也有投资的内容。文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O96/14 GATT-关贸总协定-主要针对的是货物贸易，从组织机构上说是WTO的前身。13、我国负责外资并购安全审查的是（A）A、外国投资者并购境内企业安全审查部际联席会议B、国务院 C、发改委D、商务部解读：教材253 页。这个答案很明显了。联系会议是在国务院的领导下，有国家发改委和商务部牵头，会同相关部门开展并购安全审查。14、关于国际特许协议说法错误的是（A）A、协议双方都是主权国家B、特许协议是国内法契约C、国家对其自然资源享有永久主权D、特许协议有时间和地域限制解读：教材 240-241 页。15、在国际银行监管制度形成和发展中发挥重要作用的机构是（A）A、巴塞尔委员会B、国际清算银行C、国际货币基金组织D、国际证监会组织解读：317 页。提到国际银行监管那就一定是巴塞尔委员会和巴塞尔协议。16、国际货币基金组织创设的储备资产和记账单位是（B）A、信用证B、特别提款权C、金法郎D、埃居17、假定甲国一居民公司在纳税年度共有所得100 万元，其中来源于甲国的有80 万元，来源于乙国的有20 万元，甲乙两国的所得税税率分别为25%和 20%，在扣除法下，甲国应就该笔所得征收所得税为（B）A、25 万B、24 万C、21 万D、20 万解读。本题考避免双重征税的计算问题，采用的扣除法，见课本364 页公式。文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O97/14 扣除法的意思是居住国在对跨国纳税人征税时，允许本国居民将国外已经缴纳的税款视为一般费用，从应交税总所得中扣除。所以如果记不住公式就记住扣除法的核心是在国外已缴税款作为费用从应缴税总所得中扣除。也可以分步骤列式：*已经在乙国缴纳的税款为：20 万*20%=4 万将该 4 万作为费用从总所得中扣除：100 万-4 万=96 万。即该公司应当向甲国缴税的总的收入所得是96 万因此该公司向甲国应缴纳的税款为96 万*25%=24 万18、针对“两个或两个以上国家对同一税源的所得在具有某种经济联系的不同纳税人手中各征一次税的现象”，下列说法正确的是（C）解读：教材357 页。考核对国际重叠征税概念的理解。注意国际重复征税的概念中有四个“同一”，国际重叠征税没有。A、该现象是国际重复征税B、该现象的根源是国家间的管辖权冲突C、该现象主要发生在公司和股东之间D、该现象也可能发生在两个自然人之间19、依据税收管辖权“来源国原则”，征税国可以（D）A、对居民纳税人就其来源于该国境内的所得征税B、对居民纳税人就其来源于该国境外的所得征税C、对在本国有税收居所的纳税人征税D、对非居民纳税人征税解读：教材349 倒数第二段。自学考试中对概念的理解越来越重要。本题就是文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O9文档编码:CY9M5O7V9K4 HO8X6O9Z3X6 ZS10N6Y9T7O98/14 对于来源国税收管辖权的理解。20、关于国际税法中的“关联企业”，说法正确的是（D）A、资本股权和财务税收有关联就属于关联企业B、对收入来源国来说，把跨国纳税人判定为同国外企业税收有关联