The annual VAT-able sales value of general taxpayer must be more than 5 million RMB yuan.

A municipal bond carries a coupon of 6.75 percent and is traded at par. To a taxpayer in the 28 percent tax bracket, this bond provides an equivalent taxable yield of:（） A: 8.53%. B: 7.88%. C: 9.38%.

雨课堂: In case a taxpayer loses its tax registration certificate, it shall, within ( ) days, report the matter in writing to the competent tax authority and declare it invalid in a newspaper. At the same time, he shall apply to the competent tax authorities for a replacement tax registration certificate by virtue of the statement of loss published in newspapers and magazines.

Which of the following personnel is a resident taxpayer of China? A: Zhang, who has no domicile and has resided for 30 days in China B: Liu, who has no domicile and has resided for 60 days in China C: Li, who has no domicile and has resided for 90 days in China D: Wang, who has no domicile and has resided for 183 days in China

11.The following sentences are excerpted from Scott Carlson's"Journal Publishers Turn to Soft- ware to Root Out Plagiarism by Scholars,"published in the 10 June 2005 issue of The Chronicle of Higher Education. Judge each of the statements as predominantly ____.11.3.“If we keep republishing old results, then we are misspending taxpayer money.”() A: fact B: opinion C: a combination of fact and opinion