[单选题] 提问人:匿名网友 提问时间:2021-08-24

根据企业所得税法律制度的规定,下列不属于企业所得税纳税人的是(  )。


A .事业单位
B .从事经营活动的其他组织
C .社会团体
D .个人独资企业

提问人:匿名网友 提问时间:2021-08-24

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题型: 单选题 提问时间: 2021-08-24

3 .Bristol Corp. was formed as a C corporation on January 1, Year 1, and elected S corporation status on January 1, Year 3. At the time of the election, Bristol had accumulated C corporation earnings and profits, which have not been distributed. Bristol has had the same 25 shareholders throughout its existence. In Year 6, Bristol's S election will terminate if it:

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4 .Stahl, an individual, owns 100% of Talon, an S corporation. At the beginning of the year, Stahl's basis in Talon was USD65,000. Talon reported the following items from operations during the current year:Ordinary lossUSD10,000Municipal interest income6,000Long-term capital gain4,000Short-term capital loss9,000What was Stahl's basis in Talon at year-end?

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题型: 单选题 提问时间: 2021-08-24

5 .Beck Corp. has been a calendar-year S corporation since its inception on January 2, Year 1. On January 1, Year 4, Lazur and Lyle each owned 50% of the Beck stock, in which their respective tax bases were USD12,000 and USD9,000. For the year ended December 31, Year 4, Beck had USD81,000 in ordinary business income and USD10,000 in tax-exempt income. Beck made a USD51,000 cash distribution to each shareholder on December 31, Year 4. What was Lazur's tax basis in Beck after the distribution?

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7 .下列各项中,不属于企业所得税视同销售收入的是(  )。

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10 .在汇总缴纳所得税时,企业境外所得已在境外缴纳的所得税税额超过规定抵免限额的部分,可以在以后一定期限内,用每年度抵免限额抵免当年应抵税额后的余额进行抵补。该期限是(  )。

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