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
内容
- 0
Which of the following situations is/are possible? A: An enterprise pays a lot of income tax and very little value-added tax B: An enterprise pays a lot of income tax and a lot of value-added tax C: An enterprise pays very little income tax and a lot of value-added tax D: An enterprise pays very little income tax and very little value-added tax
- 1
The inflation tax is ( ) A: a tax on windfall profits. B: a special tax imposed on owners of shares of stock. C: a special tax imposed on profits when inflation is over 10% per year. D: the loss incurred when inflation reduces the purchasing power of assets.
- 2
雨课堂: Tax Incentives of EIT can take which of the following form(s)?
- 3
Which of the following types of tax rates are used for excise tax in China? A: Uniform tax rate Proportional tax rate B: Unit tax rate C: Composite tax rate D: Proportional tax
- 4
Which of following tax is the most common tax of China? A: Excise Tax B: Tobacco Tax C: Value Added Tax D: Individual Income Tax