a我想顺便坐一下你的小车 I want while convenient to ride your car[translate] aJust.for.my.heart. 正在翻译,请等待...[translate] a中国民航大学安全学院 正在翻译,请等待...[translate] aStandardising the tax regimes is far more important 规范化税政权是更加重要的[translate] ...
(a) Calculate the individual income tax (IIT) payable by Ms Chen in respect of each of the items (1) to (9), clearly identifying any item(s) which are tax exempt. Note: You should ignore the effect of business tax and surtaxes on business tax in respect of items (6) and (8) a...
smaller locals without a car park, garden, etc. where smoking facilities could be provided. In due course it would be surprising if not a few were to close, as many at the mo ment are only just viable. Meanwhile, in what some might feel is a demonstration of not completely joined ...
(a) In relation to foreign tax paid by a Chinese taxpayer, state the general tax treatment and the limitations on the amount of credit available. (3 marks) (b) Calculate the enterprise income tax (EIT) payable by Company C for each of the years 2010 and 2011, clearly identifying the fo...
SUPPLEMENTARY INSTRUCTIONS 1. Calculations and workings need only be made to the nearest RMB. 2. All apportionments should be made to the nearest month. 3. All workings should be shown.TAX RATES AND ALLOWANCES The following tax rates and al..
Calculate the business tax (BT) and enterprise income tax (EIT) of the representative office (RO) for the year 2013. (3 marks) (c) Briefly explain the principle of ‘effective management’ used to determine whether an enterprise registered outside China can be considered as a China tax resi...
Calculate the enterprise income tax (EIT) payable by Office X if the correct deemed profit rate is 15%, giving brief explanations of any items which were incorrectly treated by the accountant. 5. (a) A property developer, Company R, had the following transactions in 2010: (1) Sold a land...