According to EIT Law, which of the following statements is correct about tax loss-carry-forward?
A: tax loss occurs when the calculated taxable income is negative
B: tax losses can be carried forward up to 10 years
C: 50% of tax losses can be used to offset taxable profits
D: an enterprise's worldwide tax losses can be used to offset worldwide profits
E: 16.0
A: tax loss occurs when the calculated taxable income is negative
B: tax losses can be carried forward up to 10 years
C: 50% of tax losses can be used to offset taxable profits
D: an enterprise's worldwide tax losses can be used to offset worldwide profits
E: 16.0
举一反三
- A tax loss carry forward is best described as the:（） A: net taxable loss that can be used to refund paid taxes from the previous year. B: difference of deferred tax liabilities and deferred tax assets. C: net taxable loss that can be used to reduce taxable income in the future.
- Which of the following items are not deductible when calculating the taxable income of enterprise income tax? A: Late tax payment penalties B: Penalties, fines and losses on confiscated properties C: Capital reserves that have yet been audited and determined D: Foreign exchange losses
- Which of the following statements is FALSE（） A: A deferred tax asset results when pretax income exceeds taxable income. B: Taxable income is a term used for tax reporting, while pretax income is used with financial reporting. C: When a deferred tax liability reverses, it means that a cash outflow for taxes is occurring.
- 雨课堂: Which of following methods is/are used to determine the tax base for taxable pollutants of Environmental Protection Tax ?
- For the tax law components, Which the following option means who will pay the tax.? A: Taxpayers B: Tax link C: Tax rates D: Taxable object