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
A,B,C
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
内容
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雨课堂: According to the economic rationale of taxation, which of the following items is a non-taxable income intead of a tax exmption?
- 1
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
- 2
雨课堂: Which of following taxable items are composed by the general income?
- 3
A tax haven is likely to have the following characteristics. (a) Tax on foreign investment or sales income earned by resident companies, and withholding tax on dividends paid to the parent, should be high. (b) There should be a stable government and a stab
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We cannot choose whether we will pay income tax or not, because payment of income tax is ______. A: compulsive B: comprehensive C: compulsory D: impulsive