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大多数国家普遍采用()来消除国际重复征税。A.扣税法B.免税法C.抵免法D.税收饶让
大多数国家普遍采用()来消除国际重复征税。
A.扣税法
B.免税法
C.抵免法
D.税收饶让
大多数国家普遍采用()来消除国际重复征税。
A.扣税法
B.免税法
C.抵免法
D.税收饶让
A国一居民公司M,在某纳税年度内,取得总所得250万元,其中总公司来自居住国A国的所得是150万元,分公司来自非居住国B国的所得是100万元。A国的企业所得税税率是40%,B国的企业所得税税率是30%,B国分公司享受20%的优惠税率。现分别计算A国政府在采用免税法、扣税法、抵免法、税收饶让下,该公司应向A国政府缴纳的税款。
(1) 用免税法计算:
M公司在B国已纳税款l005×20%=20(万元)
M公司在A国应纳税款150×40%=60(万元)
M公司承担的总税负20+60=80(万元)
(2) 用扣税法计算:
M公司在B国已纳税款100x20%=20(万元)
M公司在A国应纳税款(150+100-20)×40%=92(万元)
M公司承担的总税负20+92=112(万元)
(3) 用抵免法计算:
M公司在B国已纳税款100X20%=20(万元)
M公司在A国应纳税款(150+100)×40%-20=80(万元)
M公司承担的总税负20+80=100(万兀)
(4) 按税收饶让规定计算
M公司在B国已纳税款100X20%=20(万元)
视同已纳税款100X30%=30(万元)
M公司在A国应纳税款(150+l00)×40%-30=70(万元)
M公司承担的总税负20+70=90(万元)
思考题:对4种消除国际重复征税的方法进行评价。我国应该采用何种方法消除国际重复征税?
A、同期资料包括主体文档、本地文档和特殊事项文档
B、年度关联交易总额超过10亿元的企业应当准备主体文档
C、企业因不可抗力无法按期提供同期资料的,应当在不可抗力消除后45日内提供同期资料
D、本地文档和特殊事项文档应当在关联交易发生年度次年5月30日之前准备完毕
A、非居民企业在中国境内未设立机构、场所的,以扣缴义务人所在地为纳税地点
B、非居民企业在中国境内设立机构、场所,但取得的所得与其所设机构、场所没有实际联系的,以机构、场所所在地为纳税地点
C、非居民企业在中国境内设立机构、场所的,其所设机构、场所取得的来源于中国境内的所得,以机构、场所所在地为纳税地点
D、非居民企业在中国境内设立两个机构、场所,其所设机构、场所取得的来源于中国境内的所得,经税务机关审核批准可以选择由其主要机构、场所汇总缴纳企业所得税
A、Unreliable narrator; Stream of Consciousness
B、Third-person point of view; Past tense
C、Climax; Non-fictional Narration
D、Spatial order; Flashback
A、Analyzing
B、Evaluation
C、Creating
D、Application
A、It is possible for one to recollect the memorable experiences from episodic memory.
B、Alice practices yoga every morning by retrieving from semantic memory.
C、Procedural memory is the implicit one that has to do with specific events.
D、Sensory memory helps Lydia to note down the phone number in a hurry.
Choose between the two topics and write an exposition with at least 200 words. Topic One: The fast-developing social media have seen cyber-violence harming a lot of netizens. What’s your understanding of cyber-violence? What do you think are the causes and what solutions can you suggest? Topic TWO: An increasing number of cities have been conducting garbage classification. What are the advantages and disadvantages? ATTENTION: ·You have to evaluate and comment on two writings of your classmates after submitting your essay. ·Apart from submitting the essay here, you also have to sign up for a new account and paste your writing on iWrite (http://iwrite.unipus.cn) 班级邀请码:q5z3ak50 ·The peer evaluation (MOOC) and machine scoring (iWrite) will be both considered in your final score. PS: Download the attachment "Instruction for iWrite", if you wonder how to join us on iWrite.
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