Hello, hello,The preparation for the exam is smallCome on! Remember to leave a message at the end of the article "punch in", you can also leave the correct rate
There are 24 days left until the 23 Junior Accounting Exam.
May 18-22 Exams.
Learn a little bit of elementary knowledge every day
A special way of resolving conflicts in the validity of the law (four points in total).
The first point is that the new general provisions are inconsistent with the old special provisionsLegal:Standing Committee of the National People's CongressVerdict; Administrative Regulations:Verdict; Local regulations and rules: Where formulated by the same formulating organ, the formulating organ is to make a ruling.
Fundamentals of Economic Law, Chapter 1, General Introduction
03.06 Exercise: "Fundamentals of Economic Law".
Multiple choice questions [2 marks].
[Multiple choice].According to the provisions of the corporate income tax legal system, among the following items, non-resident enterprises are ( ).
a.Company A established in accordance with foreign laws and with an actual management organization in China.
b.Company B established in accordance with the laws of the People's Republic of China and has established an institution or place abroad.
c.Company C is established in accordance with foreign laws and has an actual management organization outside the country, but has established an institution or place in China.
d.Company D is established in accordance with the laws of the People's Republic of China and has an actual management organization in China.
【Answer】c
【Test Center】Enterprise income tax payer
[Analysis].This question examines enterprise income tax payers, and it is necessary to pay attention to distinguishing between resident enterprises and non-resident enterprises.
Resident enterprises (one of the following conditions is met):
1) Enterprises established in accordance with the laws of the People's Republic of China;
2) Enterprises with actual management institutions in China.
Non-resident business (one of the following conditions):
1) Enterprises established in accordance with foreign laws and whose actual management is not in China, but which have established institutions and places in China (option C);
2) Enterprises that have not set up institutions or places in China, but have ** income in China.
Multiple choice questions [2 marks].
[Many.]Topic selection].Company A is a resident enterprise, and among the following incomes of Company A, when calculating the taxable income of enterprise income tax in 2021, the total income should be included in ( ).
a.The sales of leftovers earned 400,000 yuan.
b.The product sales revenue is 8 million yuan.
c.The interest income of treasury bonds is 50,000 yuan.
d.The price of the debt repayment product is 600,000 yuan.
【Answer】ABCD
【Test Center】Calculation of taxable income of enterprise income tax, preferential tax treatment of enterprise income tax
[Analysis].Total income includes taxable income, tax-exempt income, and non-taxable income.
Options A and B, income from the sale of goods is taxable income.
Option C, interest income from treasury bonds is tax-exempt.
Option D, the income from the deemed sale of goods is taxable income.
Multiple choice questions [2 marks].
[MCQ].According to the provisions of the legal system of enterprise income tax, among the following items, the carry-over deduction in the following tax years is allowed ( ).
a.Employee education funds.
b.Advertising costs.
c.Business promotion expenses.
d.Business entertainment expenses.
【Answer】ABC
【Test Center】Calculation of taxable income of enterprise income tax
[Analysis].Options a, b, and c, allow for carry-forward deductions in subsequent tax years.
True/False [1 point].
[True/False].The corporate income tax rate for resident enterprises is 20%, and the corporate income tax rate for small and low-profit enterprises is 15%. （
[Answer].
【Test Center】Corporate income tax rate
[Analysis].The corporate income tax rate is 25% for resident enterprises and 20% for small and low-profit enterprises.
True/False [1 point].
[True/False].Eligible income from technology transfer is exempted from enterprise income tax, which means that the part of the income from technology transfer of resident enterprises that does not exceed 1 million yuan in a tax year is exempted from enterprise income tax; For the part exceeding 1 million yuan, the enterprise income tax will be reduced by half. （
[Answer].
【Test Center】Preferential corporate income tax
[Analysis].Eligible technology transfer income from enterprise income tax exemption or reduction refers to the exemption of enterprise income tax for the part of the technology transfer income of resident enterprises not exceeding 5 million yuan in a tax year; For the part exceeding 5 million yuan, the enterprise income tax will be reduced by half.
Don't forget to check in the message area for today's correct rate
Today's score is 8 out of 8.