【判断题】【消耗次数：1】
居民企业承担无限纳税义务，就其来源于境内、境外的全部所得纳税。（? ?）
①
正确
②
错误
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相关题目
【简答题】
居民企业应当就其来源于_____ 、_____ 所得缴纳企业所得税。
【多选题】
境外中资企业同时符合以下（ ）条件的，根据企业所得税法第二条第二款和实施条例第四条的规定，应判定其为实际管理机构在中国境内的居民企业（以下称非境内注册居民企业），并实施相应的税收管理，就其来源于中国境内、境外的所得征收企业所得税。
①
企业负责实施日常生产经营管理运作的高层管理人员及其高层管理部门履行职责的场所主要位于中国境内
②
企业的财务决策（如借款、放款、融资、财务风险管理等）和人事决策（如任命、解聘和薪酬等）由位于中国境内的机构或人员决定，或需要得到位于中国境内的机构或人员批准
③
企业的主要财产、会计账簿、公司印章、董事会和股东会议纪要档案等位于或存放于中国境内
④
企业1/2（含1/2）以上有投票权的董事或高层管理人员经常居住于中国境内
随机题目
【单选题】
A: I missed yesterdays basketball final. B: [填空]
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What a pity!
②
Its a good idea.
③
Remember to bring it next time.
④
Im glad to hear that.
【单选题】
A: May I use your dictionary for a moment? B: [填空].
①
Its well
②
It doesnt matter
③
By all means
④
Here you are
【单选题】
A: Are you feeling better today? B: [填空].
①
There must be something wrong
②
Just have a good rest
③
Yes, thank you, doctor. But I still dont feel good
④
Dont worry about me
【单选题】
A: How about going to dinner at the Mexican restaurant tonight? B: [填空].
①
I like Mexican food
②
Id like to, but I already have plans for tonight
③
Forget it
④
I dont know
【单选题】
A: Bob, [填空]? B: Thats my friend! And beside him, his partner.
①
what is the person over there
②
whos talking over there
③
what are they doing
④
which is that
【单选题】
A: She is running a fever, but now it is under control. B: [填空].
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She is running fast
②
Her mother does not run
③
She is running away from home
④
I will go and see her after work
【单选题】
A: I won the 100 metre race. B: [填空].
①
Best wishes
②
Good luck
③
Right
④
Congratulations
【单选题】
A: Sir, do all the buses go downtown?B: [填空].
①
No，never mind
②
Sorry，Im new here
③
Pretty well，I guess
④
Wow，you got the idea
【单选题】
A: Im going to ask for a pay rise. B: [填空]
①
I think you cant do it.
②
Let me pay for it
③
I think you may talk to your boss
④
I dont think you are worth.
【单选题】
A: Lets eat out, shall we? B: Im broke. Ive gone through my paycheck for the week already. A: Dont worry. [填空].
①
Lets split the bill
②
We can find a way
③
Its my treat
④
Just fast food