EVA = adjustedafter-tax operating income – (cost of invested capital – a percentage xadjusted average invested capital).

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

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

雨课堂: Property tax belongs to individual property tax in property tax, whose tax object is only housing.

The purpose of tax treaty is To ameliorate the problem of double taxation and other matters, including tax incentives, tax avoidance, and tax evasion.

Diao (调) in the Three-Taxes system means _______. A: land tax B: mixed tax C: labor tax D: family tax

Which of the following taxes is the tax out of the price?( ) A: VAT B: excise tax C: income tax D: tobacco tax

The tax rate applicable to land value-added tax in China is（ ） A: Total cumulative tax rate B: Full rate progressive tax rate C: Excess amount progressive tax rate D: Excess rate progressive tax rate

雨课堂: The cancellation of tax registration refers to the tax registration procedures reported to the tax authorities when the tax payment obligation is terminated due to fundamental changes in the tax registration contents.

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