举一反三
- 雨课堂: For IIT, the tax year of China equals to calendar year.
- 雨课堂: I am from Hong Kong, and I have obtained some income from China mianland without residing in China mianland. So I am subject to IIT of PRC.
- 雨课堂: Which of following vessel is subject to Vessel Tonnage Tax of China?
- 雨课堂: Who is liable to pay IIT in China? Which of following options are should be considered according to the tax law?
- 雨课堂: Which of following time was the newest individual income tax reform of China be effective on ?
内容
- 0
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
- 1
雨课堂: Which of following option is the earliest record of Excise Tax in China?
- 2
Who is liable to pay IIT in China? Which of following options are should be considered according to the tax law? A: the source of the income B: whether the person is an expatriate C: whether the person is domiciled in China D: how long the person has been living in China
- 3
Which option cannot explain why China's enterprise income tax is not called corporate income tax or company income tax ? A: It is due to long-standing habits B: in China, it includes not only corporate enterprises, but also non-corporate enterprises C: in China, it includes not only corporate enterprises, but also some unincorporated organizations D: Because these are three different taxes
- 4
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