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根据《著作权法》规定，表演者部分权利保护期为五十年，截止于该表演发生后第五十年的12月31日，一下不受保护期限的是
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根据《演出经纪人员管理办法》规定。演出经纪机构收到行政处罚的，中国演出兴业协会应当对负责该项经纪业务的演出经纪人员予以通告批评，情节严重的，中国演出行业协会应当注销其演出经纪资格证书，自注销之后起()年内不得重新申请
Section B – ALL SIX questions are compulsory and MUST be attempted
Please write your answers to all parts of these questions on the lined pages within the Candidate Answer Booklet.
Lambda Ltd was set up in Guangzhou 12 years ago. The company has been continually loss making in recent years, and the shareholders decided to liquidate it in December 2014. The following assets were sold before the start of the liquidation process.
Notes
(1) The factory building was acquired 12 years ago for RMB4,000,000. The replacement cost of the same factory building in 2014 was RMB5,000,000.
(2) The inventory of finished goods comprised self-produced cosmetics packs. Cosmetics packs with a cost of RMB20,000 were expired and needed to be destroyed. The remaining (unexpired) packs with a cost of RMB440,000 were sold on to another trader.
(3) The inventory of raw materials comprised chemicals.
After carrying out all of the above transactions, Lambda Ltd had input value added tax (VAT) not yet credited of RMB135,600.
Required:
(a) Calculate the amount of business tax and land appreciation tax (LAT) payable on the sale of the factory building.
Notes:
1. City maintenance and construction tax and education levy should be calculated at 12% of business tax.
2. Ignore stamp duty. (4 marks)
(b) Calculate the consumption tax payable on the sale of the cosmetics packs. Note: The consumption tax rate for cosmetics is 30%. (1 mark)
(c) State, giving reasons, if the expired cosmetic packs would be treated as a value added tax (VAT) abnormal loss. (2 marks)
(d) Calculate the output VAT on the sale of the inventories (finished goods and raw materials). (2 marks) (e) State whether Lambda Ltd can obtain a VAT refund on the liquidation of the company. (1 mark)
一下不符合《营业性演出管理条例》规定的是
根据《营业性演出管理条例》规定，大型演出的观众数量和区域划分应当由()和准确定
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