【判断题】【消耗次数:1】
非居民企业在中国境内设立机构、场所的,应当就其来源于中国境内的所得按25的税率缴纳企业所得税。(? ?)
正确
错误
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相关题目
【判断题】 非居民企业在中国境内设立机构、场所的,应当就其来源于中国境内的所得按25%的税率缴纳企业所得税。( )
①  正确
②  错误
【判断题】 非居民企业在中国境内设立机构、场所的,应当就其来源于中国境内的所得按25的税率缴纳企业所得税。(? ?)
①  正确
②  错误
【判断题】 非居民企业未在中国境内设立机构、场所的,仅就来源于中国境内的所得缴纳企业所得税
①  正确
②  错误
【判断题】 非居民企业取得来源于中国境内的所得适用税率均为10%。(? ?)
①  正确
②  错误
【判断题】 非居民企业取得来源于中国境内的所得适用税率均为10%。(? ?)
①  正确
②  错误
【简答题】 居民企业应当就其来源于_____ 、_____ 所得缴纳企业所得税。
【单选题】 根据企业所得税法律制度的规定,未在中国境内设立机构、场所的非居民企业取得的下列所得中,不实行源泉扣缴的是( )?
①  某美国企业向中国境内企业投资而取得的股息
②  某美国企业向某英国企业出租机器设备,供其在英国使用而收取的租金
③  某美国企业出售其在深圳的房产而取得的所得
④  某美国企业向中国企业转让专利权而取得的所得
【单选题】 根据企业所得税法律制度的规定,未在中国境内设立机构、场所的非居民企业取得的下列所得中,不实行源泉扣缴的是( )?
①  某美国企业向中国境内企业投资而取得的股息
②  某美国企业向某英国企业出租机器设备,供其在英国使用而收取的租金
③  某美国企业出售其在深圳的房产而取得的所得
④  某美国企业向中国企业转让专利权而取得的所得
【多选题】 场所的非居民企业从中国境内取得的下列所得,应按收入全额计算征收企业所得税的有()。
①  股息、红利等权益性投资收益
②  转让财产所得
③  租金
④  特许权使用费
【多选题】 根据企业所得税法律制度的规定,在中国境内未设立机构、场所的非居民企业从中国境内取得的下列所得中,应以收入全额为应纳税所得额的有( )
①  红利
②  转让财产所得
③  租金
④  利息
随机题目
【单选题】 Which of the following writing is not the work by Charles Dickens?
①  Tale of Two Cities
②  Hard Times
③  Oliver Twist
④  Sons and Lovers
【单选题】 Wuthering Heights is known today as __________most fascinating novel.
①  Charlotte Bront?’s
②  Anne Bront?’s
③  Emily Bront?’s
④  George Eliot’s
【单选题】 Hardy’s local-colored works are known as “novels of character and _____.”
①  personality
②  nature
③  domestic life
④  environment
【单选题】 ____ is not a Victorian novelist.
①  Charles Dickens
②  George Eliot
③  William Makepeace Thackeray
④  D. H. Lawrence
【单选题】 Chronologically the Victorian period roughly coincides with the reign of Queen _____ who ruled over England from 1836 to 1901.
①  Elizabeth
②  Victoria
③  Mary
④  Anne
【单选题】 Who is the primary narrator of the novel Wuthering Heights?
①  Catherine
②  Heathcliff
③  Nelly
④  Lockwood
【单选题】 “__________” is Byron’s masterpiece, a great comic epic of the early 19th century. It is a poem based on a traditional Spanish legend of a great lover and seducer of women.
①  Child Harold’s Pilgrimage
②  Don Juan
③  The Prisoner of Chillon
④  The Island
【单选题】 As to Romanticism, which of the following statements is not right?
①  Romantic poetry is written according to fixed rules.
②  The Romanticists would return to the humble people and the common everyday life for the subjects.
③  The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④  In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics.
【单选题】 “My hearts in the Highlands, my heart is not here, /My hearts in the Highlands a-chasing the deer/ A-chasing the wild deer, and following the roe; / My hearts in the Highlands, wherever I go. /Farewell to the Highlands, farewell to the North / The birth place of Valour, the country of Worth; / Wherever I wander, wherever I rove, / The hills of the Highlands for ever I love” rhymes :
①  aabbccdd
②  ababcdcd
③  aabbccde
④  aabbaabb
【单选题】 What makes Jane Eyre one of the most popular and important novels of the Victorian Age are the followings except_____.
①  it is noted for its sharp criticism of the existing society
②  it is an intense moral fable
③  it is the first introduction to the English novel the first governess heroine
④  Jane Eyre is too timid to love her master Rochester.