判断题
小型微利企业减按20%的所得税税率征收企业所得税。（）
- 对
- 错
判断题
不组成企业法人的中外合作经营企业，由合作各方依照国家有关税收法律、法规分别计算缴纳所得税。（ ）
- 对
- 错
判断题
由于在税收中外国企业属于中国 “居民”，需要负全面纳税义务，而外商投资企业是非中国 “居民”，只负有限纳税义务，因此，对这类企业应按其所得来源地分别确定应税所得（ ）
- 对
- 错
判断题
要避免成为居民纳税人身份，关键在于要明确中国对公司、企业居民纳税人身份的判定标准。按中国法律注册成立或实际管理机构所在地在中国境内，即为中国居民纳税人，从而负有无限纳税义务。因此，对其进行税收筹划的方法是：一方面要尽可能将实际管理机构设在避税地或低税区；另一方面也要尽可能减少某些收入与实际管理机构之间的联系。（ ）
- 对
- 错
匹配题
听完了对话，咱们来看看你对它了解了多少？快来辨别下真假！
What did Lucy do this morning?
- She recharged her mobile phone this morning.
What happened to the battery?
- It's automatic and safe.
It blew up without a reason.
What will Lucy do for the accident?
- She will ask the shop for an explanation and compensation.
How does Henry describe his new solar watch?
- It's automatic and safe.
Why doesn't the solar watch need a battery?
- Because it can convert light into electrical energy.
单选题
What did Lucy do this morning?
- She recharged her mobile phone this morning.
单选题
What happened to the battery?
- It's automatic and safe.
It blew up without a reason.
单选题
What will Lucy do for the accident?
- She will ask the shop for an explanation and compensation.
单选题
How does Henry describe his new solar watch?
- It's automatic and safe.
单选题
Why doesn't the solar watch need a battery?
- Because it can convert light into electrical energy.