（)our S／C No.44 in duplicate for your signature and please return one copy for our file.

A.our

B.our's

C.ours

Please remit the () to our account with the Bank of England, London.

A、value

B、amount

C、scale

D、 quantity

A公司对英国出口一批货物，国外开来信用证中对发票只规定： “Commercial Invoice in dupli—Eate”。A公司交单后被拒付，理由是商业发票上受益人漏签字盖章。A公司经检查发现的确漏签字盖章，立即补寄签字完整的发票。但此时信用证已过期，故又遭拒付。A公司与买方再三交涉，最后以降价处理才收回货款。本案中的拒付有无理由？为什么？A公司的处理是否妥当？为什么？（本题5分）

PERSONAL INCOME TAX RATE (MONTHLY) (_VALID FROM SEPT. 1, 2011_) bracket grading tax rate (%) (TR) simple coefficient (SC) 1 less than 1,500 3 0 2 1,500-4,500 10 105 3 4,500-9,000 20 555 4 9,000-35,000 25 1005 5 35,000-55,000 30 2755 6 55,000-80,000 35 5505 7 Over 80,000 45 13505 NoteTax=(income -3500)*TR-SC The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. ？ Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. ？ From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society. DECIDE IF EACH OF THE FOLLOWING STATEMENTS IS TRUE (T) OR FALSE (F).

1. The purpose of the passage is to help people know the tips how to pay less tax.()

2. According to the chart, if a person’s monthly is 3600 yuan, he/she doesn’t need to pay tax.()

3. How much income tax a person pays each month depends on how much his/her income is.()

4. The underlined word “evade” in the last paragraph means increase.()

5. Personal income taxes are included in a government’s revenue.()

A.Sc

B.Ti

C.Sc和Y

D.Sc和Yb

A.SC与SC

B.FSU与SC

C.LSC与CSC

D.SC与网管

A.Sc

B.Ti

C.Sc和Y

D.Sc和Yb