(5) Wrote a long article for the newspaper, PP Daily, which was published on three days from 1 to 3 February and received a fee of RMB 1,500 for each day. (6) As the independent non-executive director of a listed company, received a director’s fee of RMB 10,000 each month, i....
Recently, a car left after a lunchtime drink received a £60 fine at the end of the afternoon. The cou ple concerned, while appreciating that it might have been reasonable to check with the staff first, were left wondering if such a vigorous application of the regula tions was ...
(c) Briefly explain the principle of ‘effective management’ used to determine whether an enterprise registered outside China can be considered as a China tax resident. (3 marks) (d) State any FOUR circumstances in which the tax authorities can assess an enterprise’s liability to enterprise i...
(c) Briefly explain the EIT provisional and annual filing requirements for a domestic registered enterprise with branches registered in different regions in China. (2 marks) 请帮忙给出每个问题的正确答案和分析,谢谢! 查看答案更多“SUPPLEMENTARY INSTRUCTIONS 1. Calculations and workings need only be made...
During the year, Company K lent RMB 300,000 to Mr B so he could buy a car for his personal use; (2 marks) (iii) Mr C is the sole owner of private enterprise L. During the year, enterprise L bought a car for RMB 300,000 for Mr C’s personal use. Mr C is the registered ...
1 The original cost of the office machinery was RMB 300,000 with a ten year economic life and no residual value. 2 The original cost of the office car was RMB 100,000 with a five year economic life and no residual value. 3 The original cost of the office decorations was RMB 30,000...