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
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
举一反三
- 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
- 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
- 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 followings is not taxe on income? A: Capital gains tax B: Corporation tax C: Social security contributions D: Sales tax
- Which of the following taxes is the tax out of the price?( ) A: VAT B: excise tax C: income tax D: tobacco tax