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当前学科:第七章资源税
题目:
多选
下列原则属于资源税立法原则的有()。
A . A、普遍征收原则
B . B、个别征收原则
C . C、效率优先原则
D . D、平等互利原则
E . E、级差凋节原则
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Short Answers1 Auctions are public sales of goods conducted by an officially approved auctioneer. Heasks the crowd assembled in the auction-room to make offers, or "bids", for the variousitems on sale. He encourages buyers to b 记 higher figures, and finally names the highestbidder as the buyer of the good. Practically all goods whose (lualities vary are sold byauction. Among these are coffee, skins, wool, tea, furs, species, fruit and vegetables andwines. Auction sales are also useful for land and property, antique furniture, pictures, rarekooks, old china and works of art2 An auction is usually advertised beforehand with full particulars of the articles to besold; and where and when they can be viewed by prospective buyers. TI the advertisementcannot give full details, catalogues are printed, and each group of goods to be sold together,called a "lot", is usually given a number. The auctioneer need not begin with Lot 1 andcontinue in numerical order; he may wait until he registers the fact that certain dealers are inthe rocm and then produces the lots they are likely to be interested in. The auctioneer'sservices are paid for in the form. of a percentage of the price the goodsare sold for. Theauctioneer therefore has a direct interest in pushing up the bidding as high as possible3 The auctioneer must know fairly accurately the current market values of the goodshe is selling, and he should be acquainted with regular buyers of such goods. Fe will notwaste time by starting the bidding too low. He will also play on the rival among his buyersand succeed in getting a high price by encouraging two business competitors to bid againsteach other. It is largely in his advice that a seller will fix a "reserved" price, that is, a pricebelow which the goods cannot be sold. Even the best auctioneers, however, find it difficultto stop a 'knock-out", whereby dealers illegally arranged themselves as the only bidder, inthe hope of buying goods at extremely low prices. If such a "knock-out" comes off, the realauction sale takes place privately afterwards among the dealersQuestions31-35:31. What are auctinns?32. What are the goods which can be sold by auction? (Name at least three)33. Mhat is a "lot"?34. How are the auctloneer, s services pa 记 for?35. What wifl happen if a "knock-out" is achieved?
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