[单选题] 提问人:匿名网友 提问时间:2021-08-24

Enterprises in the territory of China had incomes as follows:(1) Incomes derived from donation received by non-profit making organizations;(2) Incomes derived from business operations by non-profit making organizations;(3) Bonuses obtained from resident enterprises by non-resident enterprises with establishments in the territory of China, the bonuses have the actual connection with the establishments;(4) Investment income from a less-than 12 months continuous holding with the stocks of listed company obtained by non-resident enterprise with establishments in China.Which one of above incomes is exempt from EIT according to the EIT provisions?


A .Only (1)
B .Only (1) and (3)
C .Only (2), (3) and (4)
D .All of the above

提问人:匿名网友 提问时间:2021-08-24

参考答案(由小熊题库网聘请的专业题库老师提供的解答)

请点击↑↑↑ 查看官方参考答案 按钮

习题解析

请点击 查看官方参考答案 按钮

您可能感兴趣的题目


1 .The tax liabilities are different while the resident enterprise and non-resident enterprise are subject to enterprise income tax:(1) Resident enterprise is only subject to income tax for China-sourced income;(2) Non-resident enterprise which has no establishments in China does is not subject to China-sourced income;(3) Non-resident enterprise with establishments in China is subject to income tax for worldwide income;(4) Resident enterprise is subject to income tax for its worldwide income. Which statements above mentioned is correct?

A Only (1) and (4) B Only (1) C Only (3) and (4) D Only (4)

题型: 单选题 提问时间: 2021-08-24

2 .Company A is a non-resident enterprise without establishments in the territory of China, had the following businesses in tax year 2014:(1) Sold goods to an enterprise which located in the territory of China, all contracts and negotiations during the course of transactions were handled in China;(2) Transferred a immovable property located in Japan to an enterprise which in the territory of China;(3) Invested in a foreign investment enterprise located in China, and obtained dividend from the foreign investment enterprise in current tax year;(4) Sent an employee to another enterprise located in China to provide technique training service.Which incomes derived from the above mentioned businesses were China-sourced income and should be subject to EIT?

A Only (1) B Only (2) and (3) C Only (1), (3) and (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

3 .Wang, a new accountant of an enterprise, summarized determination methods of income sources as follows:(1) Place of income from chattels transfer shall be determined in terms of the location where the enterprise/organization/place transfers the chattels;(2) Place of income from service providing shall be determined in terms of the location where the service provided;(3) Place of income from the transfer of equity investment assets shall be determined in terms of the location where the enterprise invested;(4) Place of income from interest, rental and royalty fee shall be determined according to the location where the enterprise, organization or place bears or pays such income.Which one is the correct statement on the meaning of income sources?

A Only (2) B Only (2), (3) C Only (1), (2) and (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

4 .A resident enterprise in the territory of China had the following incomes in tax year 2014:(1) RMB 500,000 obtained from the fiscal appropriation;(2) Qualified investment income derived from equity rights of RMB 150,000 between resident enterprises;(3) Income of RMB 200,000 derived from immovable property transfer;(4) Interest of RMB 30,000 derived from national bond.Which one is non-taxable income according to the rules of EIT?

A Only (1) B Only (1), (2) C Only (3), (4) D Only (1), (2) and (4)

题型: 单选题 提问时间: 2021-08-24

Notice: Undefined index: answer in /dev/shm/9e010b55e609bdcfa41d7fdc40059451/1_qa_swoole_App_Controller_Search_View_Question.Index.html on line 485

7 .Company A, a Chinese resident taxpayer, the date on recognising its part of incomes was as follows:(1) Income received from equity investment, such as dividends and bonuses, shall be recognized on the date of the profit distribution;(2) The interest income shall be recognised according to the date stipulated in the contract on which the debtors shall pay interests;(3) The income from franchise royalties shall be recognised according to the date on which the franchisee received;(4) The recognition of incomes from donations shall be recognised according to the date on when the donated asset is actually received.Which one of above options about income recognition is correct?

A Only (1), (2) B Only (3), (4) C Only (1), (2) and (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

8 .An enterprise, a resident taxpayer located in China, handled the following incomes with methods:(1) Product buy-back transaction, the enterprise did not recognise income when sold goods, payments received should be recognised as liabilities;(2) Selling goods by buying one get one free method, income for each good should be recognised by apportioning the sales revenue according to the percentage accounted for by fair value of each good;(3) Goods are sold by trade-in. Income should be recognised depending on sale price. The reclaimed goods should be treated as purchased goods;(4) Goods are sold with trade discount. The income should be recognised after deducting the amount of trade discount.Which is the correct answer of above options about the statements above-mentioned?

A Only (2) B Only (3) C Only (2), (3) and (4) D (1), (2), (3) and (4)

题型: 单选题 提问时间: 2021-08-24

9 .A cosmetic enterprise in the territory of China had the following transactions in December 2014:(1) There was welfare to the employees which was granted with the cosmetics and rice purchased in December;(2) The cost of the cosmetics was RMB 100,000 and the market value was RMB 200,000 in the same period;(3) Purchase price of rice was RMB 50,000.How much deemed sales income was the above welfare granted according to the related rules of EIT?

A 100,000 B 250,000 C 300,000 D 350,000

题型: 单选题 提问时间: 2021-08-24

10 .A clothing factory is Chinese resident taxpayer, occurred the following wages and "three expenses" Which were booked into accounts of cost and expense:(1) Total wages and salaries actually paid was RMB 5 million;(2) Employment welfare expenses actually paid were RMB 750,000;(3) Employee training expenses actually paid were RMB 100,000;(4) Labour union funds appropriated were RMB 84,000.How much expense of "three expenses" could be deducted when calculating taxable income of tax year 2014?

A 754,000 B 784,000 C 884,000 D 900,000

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信