Which legal grade “the Provisional Regulations on Land Appreciation Tax of PRC “belongs in?
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A 1 year B 3 years C 5 years D 15 years
4 .Taxpayer receives individual income from abroad, within how many days tax return should be made to competent tax authorities after end of each taxpaying year?
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5 .Who makes regulations of tax authority?
A National People's Congress and Standing Committee B State Council C Local People's Congress and Standing Committee D Finance department and State Administration of Taxation
7 .Which of the tax jurisdiction refers to the taxation power exercised by a state over all incomes obtained by domestic residents and coming from all over the world?
A District jurisdiction B Resident jurisdiction C Citizen jurisdiction D Personal jurisdiction
8 .With how many days tax returns should be applied with a competent tax authority at the place of real estate after the signing of real estate transfer contract by a LAT (Land Appreciation Tax) taxpayer?
A 5 B 7 C 10 D 15
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A 5; 15 B 5; 10 C 15; 15 D 15; 10
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