甘肃管帐再教导小企业征税管帐实务谜底(国外英文资料).doc

甘肃会计再教育小企业纳税会计实务答案(国外英文资料) Small business tax accounting practice answer Timed test According to the provisions of the enterprise income tax law, the source of the income derived from the following items shall be the (). A. sell the goods Income from equity investments The proceeds from the transfer of production The income from royalties ????? ? A?????? ? B?????? ? C?????? ? D?????? Answer parsing, interest income, rental income, income from royalties, according to the burden, payment of the proceeds of the enterprise or institution, home of certain, or determined in accordance with the local burden, the payment of the proceeds of the individual. The ministry of finance has set up a small business accounting standard for small businesses across the country. A. on January 1, 2013 B. on January 1, 2012 C: December 1, 2011? D. on December 1, 2012 ????? ? A?????? ? B?????? ? C?????? ? D?????? 3. Some electrical appliances production enterprise export self-produced goods, calculate the final leave at the end of 1 2013 on tax is 80000 yuan, the current avoid touch drawback tax is 120000 yuan, the current tax credits for free (). A. 0 B. 60000 yuan C. 40000 yuan D. 150000 yuan ????? ? A?????? ? B?????? ? C?????? ? D?????? Answer parsing, the current tax credits avoid touch drawback of the current period or less tax, so the current should be tax rebate for tax deduction of 80000 yuan, the current tax credits for free 12-8 = 4 (ten thousand yuan). In each of the following items, the person who is in compliance with the tax obligations of the property tax is prescribed (). The property rights belong to the collective by the underpaid The owner of the property rights of the house shall be paid by the person who has the title The person who fails to resolve the dispute over property rights shall be paid by the agent or the user Property rights are owned by the state ????? ? A?????? ? B?????? ? C?????? ? D?????? The resolution: 5. no, crediting and return method of productive