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

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.

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.

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 ?

雨课堂: Which of the following situations is/are possible?