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?
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1 .If taxpayer fails to declare tax or to pay or underpays tax amount payable, tax authorities shall recover the unpaid or underpaid tax amount and late payment surcharge, and impose penalties as follaws:
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2 .If taxpayer overpays the tax amount payable, tax authorities shall immediately refund it after finding. If taxpayer finds it within ( ) after the tax amount payable is settled, tax authorities are required to refund it and additionally pay the interest based on the bank deposit interest rate over the same period.
A 1 year B 3 years C 5 years D 15 years
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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
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8 .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
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