雨课堂: The resource tax is a kind of tax which only levied on the taxable amount of the unit and individual for the production of the taxable mineral products in our country.

雨课堂: The resource tax is a kind of tax levied on the taxable amount of the unit and individual for the production of the taxable mineral products and the production salt in our country.

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.

雨课堂: Which of following taxable items are composed by the general income?

雨课堂: The Vehicle and Vessel Tax payable is a proportion of the taxable price of the vehicle or vessel in question

Certain portions of his income were not . A: taxing B: taxable C: duty D: dutiable

雨课堂: For the calculation of IIT payable, which of following taxable item is subject to the method of annually levy?

雨课堂: Which of following methods is/are used to determine the tax base for taxable pollutants of Environmental Protection Tax ?

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.

Which of the items are exempted from environmental protection tax? A: Taxable pollutants discharged by large-scale farms B: Taxable pollutants discharged by mobile pollution sources such as boats and aircrafts C: Sewage discharged directly to the environment by a school D: Solid waste comprehensively utilized by taxpayers that conforms to the national and local environmental protection standards