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211. 关联企业的利息费 [47%]

...期。2008年A公司预付我公司一笔货款，合同约定，我公司3年后还本付息，利率比照银行同期借款利率。我公司于2008年的第四季度计提借款利息80万，但未实际支付。A公司也未向我公司开具营业税发票。A公司的理由是，我公司根...

分类:专家答疑 时间:20090208

212. 2010年4月14日课程相关习题及答案 [47%]

...税法均不允许摊销 3、房地产开发企业的现场施工管理人员的薪酬，正确的说法是A 必须在会计处理时记入开发成本，未来按照销售成本申报扣除B 由企业选择，或者作为管理费用申报...

分类:练习题 时间:20110112

213. AGREEMENT BETWEEN THE PEOPLE's REPUBLIC OF CHINA AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL E [47%]

...movable property， as well as taxes on capital appreciation.　　3.The existing taxes to which the Agreement shall apply are ：　　（a） in the People's Republic of China：　　（i） the individual income tax；　　（ii） the income tax for enterprises ...

分类:综合税收政策 时间:20000101

214. 2014年6月4日直播课程相关习题及答案 [47%]

...物劳务服务，应按免税政策。 A、当日B、次日C、3日D、5日 2、基金缴纳义务人（以下称受托方）受外贸公司（以下称委托方）委托加工电器电子产品，其海关贸易方式为“进料加工”或“来料加工”且由（ A ）...

分类:测试题 时间:20140704

215. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

...State is for a period or periods equalling or exceeding in the aggregate 183 days during the calendar year concerned； in such case only so much of the income as is derived from the activities performed in that other Contracting State may be taxed in that other State.　　2. The term "prof...

分类:综合税收政策 时间:20000101

216. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

...Contracting State for a period or periods not exceeding in the aggregate 183 days in the calender year concerned， and　　（b）the remuneration is paid by， or on behalf of， an employer who is not a resident of that other Contracting State， and　　（c）the remuneration ...

分类:综合税收政策 时间:20000101

217. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION A [47%]

...movable property， as well as taxes on capital appreciation.　　3. The existing taxes to which this Agreement shall apply are in particular：　　（a） in the People's Republic of China：　　（i） the individual income tax；　　（ii） the income tax f...

分类:综合税收政策 时间:20000101

218. 投资与节税（ [47%]

...A公司各股东节税？ ２、如何能使A公司节税？ 3、这种交易会涉及哪些税种？ 3、如何才能使D公司各股东的股东比例不变？谢谢 尊敬的会员：您提出的问题专家解答如下:1...

分类:专家答疑 时间:20090928

219. AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE's REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION [47%]

　　Article 13 Capital Gains　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.　　2. Gains from the alienation of ...

分类:综合税收政策 时间:20000101

220. 2012年12月19日直播课程相关习题及答案 [47%]

一、单选 题号 1 2 3 4 5 6 7 8 答案 D A C C B B A D 1、企业固定资产投入使用后，由于工程款项尚未结清未取得全额发票的，可暂按合同规定的金额计入固定资产计税基础计...

分类:测试题 时间:20121224