问题 单项选择题

A国生化公司在某纳税年度内来自本国的应税所得为100万,来自B国的应税所得为50万,设A、B两国适用相同的比例税率,如 A国实行全额抵免制,下列哪一种主张是正确的

A.生化公司需要对其从B国取得的应税所得向A国实际交纳全部税款
B.生化公司需要对其从B国取得的应税所得向A国实际交纳部分税款
C.生化公司无需对其从B国取得的应税所得向A国实际交纳任何税款
D.生化公司需要对其从B国取得的应税所得向A国实际交纳任何税款,因为A国主动放弃了对该应税所得的管辖权

答案

参考答案:C

解析:[考点] 税收全额抵免制
抵免法指纳税人可将已在收入来源国实际缴纳的所得税税款在应当向居住国缴纳的所得税税额内扣除,也称外国税收抵免,这种避免重复征税的方式既承认了来源国税收管辖权的优先地位,又不放弃居民税收管辖权的行使。抵免法有全额抵免和限额抵免两种。全额抵免制是居住国允许纳税人已缴的来源国税额可以全部用来冲抵其居住国应纳税额,没有限额的限制。据此只有C项正确,其他错误。

阅读理解

Once a small boy lived on a farm which seemed so far away from everywhere.

He needed to get up before sunrise every morning to help his father on the farm. During sunrise he would take a break and climb up on the fence along the side of the farm. He could see a house with golden windows. “If they could afford golden windows, then there must be other nice things inside the house.” He imagined how great it would be to live there. Then he promised himself, “Some day I will go there and see this wonderful place.”

One morning, his father would go to the town and told him to stay at home for a rest. Knowing that this was his chance, he took a sandwich and headed across the field towards the house with the golden windows.

As the afternoon went on, he began to realize how wrong he was. The house was much farther than he had expected. As he went near the house, he saw no golden windows but instead a place in bad need of a painting. A small girl very close to his age came out of the poor house and stood by the broken fence. He asked her if she had seen the house with the golden windows. The girl said, “Sure, I know.” And invited him to sit on the porch (门廊 ). As he sat there, he looked back from where he just came. There he saw the sunset turned the windows of his house to gold! Now he understood that everyone had his own house with golden windows.

小题1:During his break every morning, the small boy would________.

A.fix the fence

B.eat sandwiches

C.climb up on the fence

D.walk around the farm小题2:One morning, when knowing he would stay alone, the boy thought it was a chance for him to__________.

A.go to the town

B.play on the field

C.go to see the house

D.make the golden windows小题3:What did the boy find when he got there?

A.Nobody lived in the poor house.

B.No golden windows were in the house.

C.The house was as old as he expected.

D.The house was nearer than he thought.小题4:The story tells us that people sometimes may have the thought “______.”

A.Like father, like son

B.Love me, love my dog

C.Every dog has its day

D.The grass is greener somewhere else小题5:Which is the best title for the passage?

A.Golden Windows.

B.Father and Son.

C.A Wonderful Place.

D.A Boy's Promise.

单项选择题