DavidCadogan.ca Forums » DavidCadogan.ca

a total of 10 questions

(1 post)
  • Started 13 years ago by t8pxQIbBkn

  1. t8pxQIbBkn
    Member

    <p> </p>
    <p> "Tax Introduction" operation (two) </p>Objective:
    <p></p>
    <p></p>
    <p>, multiple choice questions (1 points for each question, a total of 10 questions) </p>
    <p>1, the following to our country enterprise income tax resident enterprises and non resident enterprises that are correct (</p>)
    <p>A, a resident enterprise within the territory of China, must be the profitability of enterprises; </p>
    <p>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; </p>
    <p>C, a non resident enterprise has a part to meet the relevant conditions of overseas income tax declaration in China; </p>
    <p>D, resident and non resident enterprises of applicable tax rate is different. </p>
    <p>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 (</p>)
    <p>A, 33200; B, 29300; C, 40300; D, 42900 yuan. </p>
    <p>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. </p>
    <p>A, 21; B, 26; C, 30; D, 33</p>
    <p>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 (). </p>
    <p>A, 10000; B, 12000; C, 15000; D, 27000 yuan </p>
    <p>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). </p>
    <p>A, 125000; quickbooks 2013 download B, 125500; C, 134500; D, 162500 yuan </p>
    <p>6, the following, do not belong to our country enterprise income tax taxpayers enterprises (). </p>
    <p>A, but the actual management of institutions in China was set up in foreign enterprise </p>
    <p>B, established in China wholly foreign owned enterprise </p>In
    <p>C, ></p>

    Posted 13 years ago #

RSS feed for this topic

Reply

You must log in to post.