2020年注册会计师考试《税法》历年真题(2020-03-16)

【1】 甲公司开出的银行承兑汇票承兑期限是在2018年5月1日之前。根据规定，定日付款和出票后定期付款的汇票，持票人应当在汇票到期日前向付款人提示承兑。本题中，甲公司开出的票据到期日为2018年5月1日，因此应该在此之前进行承兑。（2分）
The acceptance period for bank acceptance bills issued by Company A is before May 1, 2018. According to the regulations, for the daily payment and the regular payment of the draft after the ticket is issued, the holder shall prompt the purchaser to accept the acceptance before the due date of the draft. In this question, the due date for the bill issued by Company A is May 1, 2018, so it should be accepted before this.
【2】 甲公司与乙公司签订的租赁合同到期后，甲公司继续使用租赁物的，租赁合同有效。根据《合同法》的规定，租赁期届满，承租人继续使用租赁物，出租人没有提出异议的，原租赁合同继续有效，但租赁期限为不定期。本题中，甲公司在租赁期限届满后还继续使用租赁物，而且乙公司也未提出异议，此时原租赁合同是继续有效的。（2分）
After the lease contract signed by Company A and Company B expires, Company A continues to use the leased property, and the lease contract is valid. According to the provisions of the Contract Law, when the lease term expires and the lessee continues to use the lease item, if the lessor does not raise an objection, the original lease contract will continue to be valid, but the lease term is irregular. In this question, Company A continues to use the leased property after the expiration of the lease term, and Company B has not raised any objection. At this time, the original lease contract will continue to be valid.
【3】 乙公司要求甲公司承担违约责任的观点是错误的。根据规定，对于不定期租赁，双方当事人均可以随时解除合同，但出租人解除合同应当在合理期限之前通知承租人。本题中，由于甲公司和乙公司的合同在租赁期满后转化为不定期租赁合同，那么双方均可以随时解除合同，甲公司提出解除的，乙公司不能要求其承担违约责任。（2分）
Company B’s view that Company A is liable for breach of contract is wrong. According to the regulations, both parties may terminate the contract at any time for the non-scheduled lease, but the lessor shall notify the lessee before the reasonable time limit. In this question, since the contract between Company A and Company B is converted into an unscheduled lease contract after the lease expires, both parties can cancel the contract at any time. If Company A proposes to cancel, Company B cannot ask him to bear the liability for breach of contract.
【4】 乙公司的背书是有效的。根据《票据法》的规定，背书应当由背书人签章并记载背书日期。背书未记载日期的，视为在汇票到期日前背书。另外，根据规定，单位在票据上的签章，应为该单位的财务专用章或者公章加其法定代表人或其授权的代理人的签名或者盖章。本题中，乙在背书时签上了本单位的财务专用章和法定代表人的签章，虽然没有记载背书日期和被背书人名称，但背书是有效的。（2分）
The endorsement of Company B is valid. According to the provisions of the " Negotiable Instruments Law", the endorsement should be signed by the endorser and the date of the endorsement should be recorded. If the endorsement does not record the date, it shall be deemed to be endorsed before the due date of the draft. In addition, according to the regulations, the entity's signature on the bill shall be the special seal for finance or the official seal of the entity plus the signature or seal of its legal representative or its authorized agent. In this question, B signs the special seal for finance of the entity and the signature of the legal representative when endorsing, although the endorsement date and the name of the endorser are not recorded, the endorsement is valid.
【5】 应先由C补足差额，不足的部分由A和B承担连带责任。根据《公司法》的有关规定，有限责任公司的股东作为出资的实物，如果实际的价额显著低于公司章程所定价额的，应当由交付出资的股东补交其差额，公司设立时的其他股东对其承担连带责任。本题中，先由C补交其出资差额，如果C不能补足该差额时，A和B必须承担连带责任。后加入的D不承担任何责任。（2分）
The balance should be made up by C first, and the insufficient part is jointly and severally liable by A and B. According to the relevant provisions of the "Company Law", if the actual share of the shareholders of a limited liability company is significantly lower than the price of the company's articles of association, the shareholder who pays the contribution shall refund the balance, and the other shareholders at the time of establishment of the company. It shall be jointly and severally liable; shareholders who fail to pay the subscribed capital in accordance with the regulations shall be liable for breach of contract to shareholders who have paid the full amount of capital. In this question, C should refund the balance in capital contribution. If C cannot refund the balance, A and B must bear joint and several liability. At the same time, C should assume liability for breach of contract to A and B. D after joining does not assume any responsibility.(5 marks)

本题考核非依法律行为的物权变动。因人民法院、仲裁委员会的法律文书或者人民政府的征收决定等，导致物权设立、变更、转让或者消灭的，自法律文书或者人民政府的征收决定等生效时发生效力（选项AB）。因继承或者受遗赠取得物权的，自继承或者受遗赠开始时发生效力（选项C）。因合法建造、拆除房屋等事实行为设立或者消灭物权的，自事实行为成就时发生效力（选项D）。