举一反三
- 雨课堂: Which of following taxable items are composed by the general income?
- 雨课堂: Which of following methods is/are used to determine the tax base for taxable pollutants of Environmental Protection Tax ?
- 雨课堂: Which of the following economic documents is subject to Stamp Tax?
- 雨课堂: Which of following time was the newest individual income tax reform of China be effective on ?
- 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.
内容
- 0
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
- 1
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.
- 2
雨课堂: Who is liable to pay IIT in China? Which of following options are should be considered according to the tax law?
- 3
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
- 4
雨课堂: Among the following items, the tax exemption items directly provided for in the provisional regulations on the use of land in cities and towns are ?