国家重点扶持的高新技术企业的所得税税率为( )
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1 .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
2 .Which legal grade “the Provisional Regulations on Land Appreciation Tax of PRC “belongs in?
A Tax administrative rule made by finance department B Tax regulation made by State Council which is authorized by National People's Congress C Tax notice and ruling made by the tax authorities at or above the county level D Tax law made by National People's Congress
3 .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
4 .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
5 .When VAT taxpayer takes 1 day, 3 days, 5 days, 10 days or 15 days as a tax period, within how many days when taxes should be pay in advance since the date of expiration, and within how many days when tax returns should be filed and tax payable should be paid off since the first day of the following month?
A 5; 15 B 5; 10 C 15; 15 D 15; 10
7 .按合同约定应付日期确认收入的实现包括( )
A 主营业务收入 B 特许使用费收入 C 租金收入 D 利息收入
8 .免征与减征税收的项目包括( )
A 农林牧渔业 B 重点扶持的公共基础设施项目 C 环境保护 D 符合条件(居民企业
9 .其他收入包括( )
A 企业资产溢余收入 B 逾期未退包装物押金收入 C 确实无法偿付的应付款项 D 债务重组收入
10 .According to the provision of IIT, which one of the following options is the resident taxpayer?
A The individual who has domicile in China. B The individual who has no domicile in China and does not stay in China. C The individual who has no domicile in China and stay in China over 90 days less than365 days. D The individual who has no domicile in China and stay in China less than 90 days.
