Which one of the following types of taxes belong to central and local shared tax and is collected by State tax bureaus (or Local State Administration of Taxation)?
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3 .Which of the following statement(s) about direct tax and indirect tax are correct?(1) Enterprise income tax belongs to direct taxation.(2) Value added tax belongs to indirect taxation.(3) The payer of direct taxation cannot or is inconvenient transferring his/her tax burden,and the taxpaying obligator is also the actual tax bearer.(4) The tax burden of indirect taxation is eventually borne by consumers, and the taxpayeris not the actual bearer of tax.
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9 .If any of the following circumstances occurs to a taxpayer:(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang due to the change of shareholders.(2) Due to the adjustment of bank system, the bank account number of the basic deposit account of Enterprise B is upgraded from 15 to 18 digits.(3) Due to the excellent economic performance, the shareholders of Enterprise C make additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business scope, the head office of Enterprise D is relocated from Hebei Province to Beijing.Which of the above circumstance(s) does the taxpayer need to alter its tax registration?
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