28.税务机关征收税款的方式有( )。查账征收查验征收查定征收定期定额征收

>> 国家开放大学 / 税收理论与实务

国家开放大学 / 税收理论与实务

28.税务机关征收税款的方式有( )。
查账征收
查验征收
查定征收
定期定额征收

积分

税收理论与实务

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已知直角坐标描述点的运动方程x = x(t)，y = y(t)，z = z(t) ，则任一瞬时点的速度和加速度即可确定。工程力学（汽车）

公司采用贴现法从银行贷款，年利率为10%，则该项贷款的实际年利率为（）10%12%约11%9%财务管理基础

1[简答题] Why Go to Canada? (1) Huge, scenic and sparsely populated, Canada was rated by the United Nations Human Development Index as the best country to live in. The land of new hopes and opportunities attracts people worldwide. (2) Very few people really understand or know anything about the process of immigration application. First of all a potential immigrant needs to know something about the rules and regulations. The Canadian Government has designed a point system to assess potential independent immigrants. Emphasis is placed on education, practical training, experience and the likelihood of successful settlement in Canada. This means that people with a bachelor degree of some kind and advanced technical or other skills that are in demand in Canada are more likely to be accepted. The Government also adds weight to an application if the individual is fluent in Canada’s official languages, English and French. Therefore someone with a good command of either English or French will have a better chance. Another way to immigrate to Canada is via the immigrant investor program. This provides an opportunity for experienced business persons to immigrate to Canada after making a substantial investment in a provincial government-administered venture capital fund. ( 3 ) If you think you fulfill all the criteria you can easily apply for immigration by yourself. The Canadian Government clearly states: “Any one can apply without the help of a third party”. As often happens in these situations, unscrupulous agents can take advantage of people who think that the only way they can immigrate is by paying huge amounts of money. People who want to become immigrants should carefully investigate the reputation and qualifications of third parties who offer their services for a fee. So why bother to use an immigration agent if application is easy? ( 4 ) Actually there are many good reasons why so many intending migrants use such services. What the least competent and reliable professionals do is simply fill out forms and send them to the Canadian Embassy with the required fees and documents! Some individuals (who can be referred to as “unscrupulous agents”) may fail to send in the correct documents, delay the clients’ application delivery, talk an unqualified candidate into buying their services despite the high possibility that the visa application will be refused or even suggest their clients supply fraudulent documents that are often discovered by the Canadian Embassy. Conversely, a highly qualified and reliable professional service justifies its costs for the comprehensive services it provides. A professional and reliable immigration firm should provide these services for its clients: (5) Firstly, an intending immigrant must first be well aware of his chances of success. A substantial amount of necessary payment and the potential impact on an applicant’s life can be avoided. A highly experienced immigration professional is capable of assessing a client’s chances of success with an extremely high degree of certainty. In the case of a most unfavorable application, he discourages the client’s application. (6) Secondly, depending on an effective interpretation of the selection rules as well as accumulated experiences, an experienced immigration professional highlights the applicant’s qualities and helps persuade visa officials that the applicant is worthy of selection and meets all the selection criteria. If a person doesn’t seem qualified, the adviser tries to find out other alternatives that may exist to make him a successful applicant. Such instances where qualified persons were discouraged from making applications are numerous. For example, a computer programmer whose professional skills are highly sought after in the Canadian labor market may be considered unqualified by the variance of their job description to the specifications in the National Occupational Descriptions published by the Canadian Government. An experienced immigration professional avoids areas of potential misunderstanding and best ensures that all the documents submitted and answers given at an interview will support a successful application. (7) Thirdly, the presentation or package of the application often makes a decisive impression on the visa officer. An experienced immigration professional identifies what type of information can be supplied that is most likely to favorably impress the visa officer considering the application. ( 8 ) Fourthly, in the case of a person who simply does not qualify, an immigration professional indicates the reasons that may lead to their visa application refusal and tries to find out ways to improve their circumstances so they become qualified. ( 9 ) Fifthly, sometimes even highly qualified candidates finally end up in dismay for want of knowledge on migration affairs or misinterpretation of Canadian migration rules. In many cases, due to unnecessary concealing of certain facts that often lead to discovery, a supposedly successful application will be rejected and the applicant’s personal credibility in future applications is ruined. A migration professional explains and convinces the visa officers that a person is highly qualified despite some minor factors that may be unfavorable to his application. (10) Sixthly, a seasoned immigration professional helps identify potential problems and provides advice in advance. An immigration professional is expected to be familiar with immigration law, she/he advises the applicant whether or not to submit certain complimentary documents, what evidence needs to be acquired to help support the candidate, and what should be avoided that may cause a negative impact on the application. Answer the following essay question in English within 80-100 words. Write your answers on the Answer Sheet. (10 points) What’s your view on immigration to Canada? 专升本英语2

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