t8pxQIbBkn on "a total of 10 questions"

t8pxQIbBkn — Sat, 07 Sep 2013 04:22:19 +0000

"Tax Introduction" operation (two) Objective:


, multiple choice questions (1 points for each question, a total of 10 questions) 
1, the following to our country enterprise income tax resident enterprises and non resident enterprises that are correct ()
A, a resident enterprise within the territory of China, must be the profitability of enterprises; 
B, resident enterprises must be in accordance with the qualification of legal person is the establishment of China's relevant laws quickbooks download of the enterprise; 
C, a non resident enterprise has a part to meet the relevant conditions of overseas income tax declaration in China; 
D, resident and non resident enterprises of applicable tax rate is different. 
2, an enterprise in 2008 December, donations of equipment, specify the price of 100000 yuan to receive special invoices for value-added tax, value-added tax 17000 yuan, enterprises pay transportation costs 8000 yuan, the donated assets should pay enterprise income tax ()
A, 33200; B, 29300; C, 40300; D, 42900 yuan. 
3, a company 2008 annual accounting in order to realize a total profit of 250000 yuan. The CPA audit, "financial expenses" account paid two interest cost: 2000000 yuan of funds to use production of bank borrowing, borrowing period of 6 months, pay loan interest 50000 yuan; approved the production workers to borrow quickbooks products 600000 yuan in funds, loan period of 10 months, to pay the interest on the loan of 35000 http://quicken-download.webs.com/ yuan. The company's 2008 annual taxable income for () million. 
A, 21; B, 26; C, 30; D, 33
4, a trading company in March 1, 2008, operating lease rent the use of fixed assets, a term of 1 years, to pay the rent 12000 yuan according to independent taxpayer trading principles; June 1st under finance leases machine equipment, a term of 2 years, when the payment of rent 15000 yuan. The business accounting of taxable income should be deducted from the rental fee for the (). 
A, 10000; B, 12000; C, 15000; D, 27000 yuan 
5, a foreign-funded enterprises in the year 2008 a total profit of 400000 yuan, the unadjusted donations income amounted to 500000 yuan. When quickbooks download the "operating expenses" account shall be paid http://quickbooks2013-download.webs.com/ by the local department of education to rural compulsory education donation of 50000 yuan. In 2008, the enterprise should pay enterprise income tax (for). 
A, 125000; quickbooks 2013 download B, 125500; C, 134500; D, 162500 yuan 
6, the following, do not belong to our country enterprise income tax taxpayers enterprises (). 
A, but the actual management of institutions in China was set up in foreign enterprise 
B, established in China wholly foreign owned enterprise In
C, >

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