[单选题]
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
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 .工业企业能源消费量指工业企业在工业生产活动和非工业生产活动中消费的能源,包括工业生产活动中作为燃料、动力、原料、辅助材料使用的能源,生产工艺中使用的能源,用于能源加工转换的能源;非工业生产活动中使用的能源。( )
Y 对 N 错
题型:
判断题
提问时间:
2021-08-24
2 .项目技术经济目标是指项目立项时确定的技术经济目标。( )
Y 对 N 错
题型:
判断题
提问时间:
2021-08-24
3 .企业从事的常规性技术升级或对某项科研成果直接应用等活动属于企业的科技活动。( )
Y 对 N 错
题型:
判断题
提问时间:
2021-08-24
4 .委托外单位开展科技活动的经费支出指报告期企业委托外单位或与外单位合作进行科技活动而拨给对方的经费,包括外协加工费。( )
Y 对 N 错
题型:
判断题
提问时间:
2021-08-24
5 .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
7 .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
8 .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/9e010b55e609bdcfa41d7fdc40059451/2_qa_swoole_App_Controller_Search_View_Question.Index.html on line 485
10 .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
题型:
单选题
提问时间:
2021-08-24
