【判断题】
纳税人在纳税年度发生的经营亏损,可以用下一年度的所得弥补;下一纳税年度的所得不足弥补的,可以逐年延续弥补,但是延续弥补期限最长不得超过10年
A. 对
B. 错
查看试卷,进入试卷练习
微信扫一扫,开始刷题
答案
B
解析
暂无解析
相关试题
【判断题】
企业解散或者破产后的清算所得,属于企业所得税的征税范围
A. 对
B. 错
【判断题】
企业承包建设国家重点扶持的公共基础设施项目,可以自该承包项目取得第一笔收入年度起,第1年至第3年免征企业所得税,第4年至第6年减半征收企业所得税
A. 对
B. 错
【判断题】
居民企业是指依法在中国境内成立,或者依照外国(地区)法律成立但实际管理机构在中国境内的企业
A. 对
B. 错
【判断题】
不动产转让所得按照机构所在地确定所得来源地
A. 对
B. 错
【判断题】
应纳税所得额为企业每一个纳税年度的收入总额,减除不征税收入、免税收入、各项扣除,以及允许弥补的以前年度亏损后的余额
A. 对
B. 错
【判断题】
企业内营业机构之间支付的租金和特许权使用费,在计算应纳税所得额时不得扣除
A. 对
B. 错
【判断题】
企业在汇总计算缴纳企业所得税时,其境外营业机构的亏损不得抵减境内营业机构的盈利
A. 对
B. 错
【判断题】
国家需要重点扶持的高新技术企业减按20%的所得税税率征收企业所得税
A. 对
B. 错
【判断题】
企业依法清算时,应当以清算期间作为一个纳税年度
A. 对
B. 错
【判断题】
小型微利企业减按15%的所得税税率征收企业所得税
A. 对
B. 错
【判断题】
转让动产所得的应税所得来源地标准,按照所转让动产的所在地确定
A. 对
B. 错
【判断题】
企业发生的公益性捐赠支出,不超过申报的应纳税所得额12%的部分,准予在计算企业所得税应纳税所得额时扣除
A. 对
B. 错
【判断题】
居民企业以企业登记注册地为纳税地点
A. 对
B. 错
【判断题】
在中国境内有住所,或者无住所而在境内居住满1年的个人,属于我国个人所得税居民纳税人
A. 对
B. 错
【判断题】
个人取得的住房转租收入,应按“财产转让所得”征收个人所得税
A. 对
B. 错
【判断题】
对偷税、抗税、骗税的,税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款,不受期限的限制
A. 对
B. 错
【判断题】
在个人所得税征管中,对财产租赁所得一次收入畸高的,可以实行加成征收
A. 对
B. 错
【判断题】
个人取得的应纳税所得,没有扣缴义务人的或者扣缴义务人未按照规定扣缴税款的,均应自行申报缴纳个人所得税
A. 对
B. 错
【判断题】
纳税人享受减税、免税待遇的,在减税、免税期间可以不办理纳税申报
A. 对
B. 错
【判断题】
税务行政复议案件的审理一般由处理税务机关的上一级税务机关进行
A. 对
B. 错
【判断题】
税务行政处罚听证的范围是对公民作出2000元以上的罚款案件
A. 对
B. 错
【判断题】
对个人独资企业投资者取得的生产经营所得应征收企业所得税,不征收个人所得税
A. 对
B. 错
【判断题】
个人从中国境外取得所得的,应自行申报缴纳个人所得税
A. 对
B. 错
【判断题】
纳税人在纳税期内没有应税款的,不需办理纳税申报
A. 对
B. 错
【判断题】
没收违法所得、没收非法财物,是行政处罚的种类之一
A. 对
B. 错
【判断题】
同一作品在报刊上连载取得收入的,以连载完成后取得的所有收入合并为一次,计征个人所得税
A. 对
B. 错
【判断题】
个人取得的剧本使用费所得,应按“劳务报酬”征收个人所得税
A. 对
B. 错
【判断题】
对偷税、抗税、骗税的,税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款,受期限的限制
A. 对
B. 错
【判断题】
税务行政处罚是指公民、法人或者其他组织有违反税收征收管理秩序的违法行为,尚未构成犯罪,依法应当承担行政责任的,由税务机关给予行政处罚
A. 对
B. 错
【判断题】
张某将个人拥有产权的房屋出典给李某,则李某为该房屋房产税的纳税人
A. 对
B. 错
【判断题】
在中国境内有住所,或者无住所而在境内居住满半年的个人,属于我国个人所得税居民纳税人
A. 对
B. 错
【判断题】
雇员取得除“全年一次性奖金”以外的其他各种名目奖金,如半年奖、季度奖、加班奖、先进奖、考勤奖,应单独作为一个月的工资、薪金所得,计算征收个人所得税
A. 对
B. 错
【判断题】
演员“走穴”演出取得的所得,应按照“工资、薪金所得”征收个人所得税
A. 对
B. 错
【判断题】
个人年所得12万元以上的,应自行申报缴纳个人所得税
A. 对
B. 错
【判断题】
征收滞纳金,是行政处罚的种类之一
A. 对
B. 错
【判断题】
在个人所得税征管中,对特许权使用费所得一次收入畸高的,可以实行加成征收
A. 对
B. 错
【判断题】
个人担任公司董事,且不在公司任职、受雇的,其担任董事职务所取得的董事费收入,按照“劳务报酬所得”税目缴纳个人所得税
A. 对
B. 错
【判断题】
纳税人因有特殊困难,不得按期缴纳税款的,经省、自治区、直辖市国家税务局、地方税局批准,可以延期缴纳税款,但是最长不得超过6个月
A. 对
B. 错
【判断题】
纳税人发生解散,依法终止纳税义务的,应当在向工商行政管理机关办理注销登记前,持有关证件向原税务登记管理机关申报办理注销税务登记
A. 对
B. 错
【判断题】
税务行政复议以当事人不服税务机关及其工作人员做出的税务具体行政行为为前提
A. 对
B. 错
推荐试题
【单选题】
The speaker, ______ for her splendid speeches, was warmly received by the audience.
A. having known
B. being known
C. knowing
D. known
【单选题】
No sooner had we reached the top of the hill ______ we all sat down to rest.
A. when
B. then
C. than
D. until
【单选题】
___ energy under the earth must be released in one form or another, for example, an earthquake.
A. Accumulated
B. Gathered
C. Assembled
D. Collected
【单选题】
Please ___ me for my rudeness. I really do not know the custom here.
A. engaged
B. comfort
C. execute
D. forgive
【单选题】
Sometimes it is very difficult to ___ some of the English words. Even the native speaker cannot help.
A. decrease
B. create
C. define
D. delight
【单选题】
In the wife’s eyes, his ___ to their marriage life is far from perfect.
A. requirement
B. commitment
C. participation
D. reflection
【单选题】
This newspaper often ___ the government’s opinion, not the public opinion.
A. affects
B. reacts
C. reflects
D. recognizes
【单选题】
It is predicted that heavy rains are ___ to flood the area in a few days.
A. frightening
B. threatening
C. scattering
D. warning
【单选题】
I chose to work abroad to improve my career ___.
A. future
B. path
C. prospect
D. expect
【单选题】
Long before I ever went there, Africa was alive in my ___.
A. image
B. imaginary
C. imaginative
D. imagination
【单选题】
The spectacle of the aurora may appear to dazzle and ___ the observer’s eye.
A. enchant
B. charm
C. fascinate
D. draw
【单选题】
The top prize has enhanced the musician’s ___.
A. fame
B. status
C. courage
D. faith
【单选题】
Compared with Westerners, the ___ use less butter. They prefer the very healthful peanut oil.
A. foreigners
B. Southerners
C. Northerners
D. Orientals
【单选题】
Within a few days she had become seriously ill, ___ great pain and discomfort.
A. surviving
B. suffering
C. affecting
D. accepting
【单选题】
People of their generation who lived through World War II have ___ memories of confusion and incompetence.
A. vivid
B. strong
C. acute
D. profound
【单选题】
Not a breath of fresh air ___ the long white curtains.
A. blew
B. stirred
C. whirled
D. stung
【单选题】
Figures showed customer complaints had ___ to record levels and profits were falling.
A. added
B. climbed
C. accumulated
D. soared
【单选题】
Thanks for the advice, but this is something I have to ___ out myself.
A. fulfill
B. identify
C. figure
D. claim
【单选题】
A ___ monument has been erected in Tian An Men Square in honor of the people’s heroes.
A. magnificent
B. gorgeous
C. huge
D. marvelous
【单选题】
Vietnam made an official ___ that the meeting be postponed.
A. require
B. requirement
C. request
D. agreement
【单选题】
Luke was allowed to sit directly behind the pilot and ___ with him.
A. converse
B. inverse
C. perverse
D. diverse
【单选题】
Maybe this work is not ___, but it will live for a while.
A. mortal
B. deadly
C. immortal
D. worldly
【单选题】
This is why emerging economies set themselves to ___ vast foreign currency reserves in this decade.
A. gather
B. accumulate
C. accelerate
D. assemble
【单选题】
This will enable the audience to sit in ___ while watching the shows.
A. comfort
B. rest
C. relax
D. cozy
【单选题】
Throughout the house, the views are a constant source of surprise and ___.
A. grief
B. pleasant
C. happy
D. delight
【单选题】
Imagination is sometimes more ___ than reality.
A. vivid
B. real
C. bright
D. rich
【单选题】
It is but a step from the ___ to the ridiculous.
A. interest
B. top
C. bottom
D. sublime
【单选题】
My educational ___ is simple: learning should be fun.
A. philosophy
B. psychology
C. physiology
D. physics
【单选题】
I chose to work abroad to improve my career ___.
A. future
B. path
C. prospect
D. expect
【单选题】
Meg stared at her ___ in the bedroom mirror.
A. shadow
B. reflection
C. figure
D. shape
【单选题】
Such technology, however, remains firmly in the ___ of science fantasy.
A. realm
B. region
C. direction
D. district
【单选题】
Long before I ever went there, Africa was alive in my ___.
A. image
B. imaginary
C. imaginative
D. imagination
【单选题】
As a member of the International Olympic Committee her fares and hotel ___ were paid by the IOC.
A. fees
B. allowances
C. expenses
D. money
【单选题】
If they were captured they wished to die, believing that they would go to ___.
A. parasite
B. paradise
C. paraphrase
D. paralyze
【单选题】
Have you ever read Jane Austin's ___ novel Pride and Prejudice?
A. classical
B. class
C. classified
D. classic
【单选题】
She says that being with a ___ mate, one will naturally forget all the worries.
A. heart
B. spirit
C. soul
D. brain
【单选题】
For teenagers, pregnancies, alcoholism, drugs and ___ are all part of the same sad resume.
A. dropouts
B. drop-in
C. drop-off
D. drop-by
【单选题】
The teacher required that no books ___ all over the place in the study.
A. are scattered
B. be scattered
C. were scattered
D. have scattered
【单选题】
Herbs have been used for centuries to endow a whole range of foods ___ subtle flavors.
A. for
B. in
C. with
D. by
【单选题】
He ___receive two specific compliments than twenty vague generalities.
A. should rather
B. would rather
C. would better
D. had rather