根据企业所得税法的规定，非居民企业所得税适用源泉扣缴，扣缴义务人与非居民企业首次签订业务合同或协议的，扣缴义务人应当自合同( )日内，向主管税务机关申报办理扣缴税款登记。
A．15
B．30
C．45
D．60
参考答案：B
解析： 对非居民企业取得来源于中国境内的所得实行源泉扣缴，扣缴义务人与非居民企业首次签订与上述所得有关的业务合同或协议的，扣缴义务人应当自合同30日内，向主管税务机关申报办理扣缴税款登记。
任务型阅读（共5小题；每小题1 分，满分5 分） 请仔细阅读小题，从A、B、C、D中找出其相对应的选项, 并回答第5小题。 小题1:Pop singer Yoga Lin is famous for his beautiful singing. But he is trying to be a good storyteller. His new book We’ve met before is now out. It has 12 stories about family, love and sadness. And Lin has a song to go with each story. 小题2: Two ancient Chinese relics(文物)were auctioned(拍卖)off last Wednesday in Paris. The buyer is said to be a businessman from Fujian, China, Though some ancient Chinese relics have returned to China, some are still missing. Many Chinese are very angry about this auction and they said these relics should have returned to their motherland without any excuse. 小题3:A study from the School Nutrition Association in the USA shows that cool names can make for cool foods, Scientists think giving a food a fun name makes kids think it will be more fun to eat. They did experiments. The results proved what they thought was quite true. 小题4: For American basketball player Kevin Durant, life as a shining star has just begun. As is known to all, his success may lie in his untiring struggle. There is no doubt that his experience may remind us of the old saying “No pains, no gains”. And everyone, keep moving and just do it.
|