问题 单项选择题

金利先生在长沙出资和朋友组建了一家有限责任公司,又在香港地区注册了一家公司。长沙公司从香港公司购进原料生产完产品后通过香港公司销售到欧美市场,则整个企业的所得税筹划策略为( )(注:香港是低税率地区)。
(1)长沙公司适度降低价格向香港公司销售产品
(2)长沙公司适度提高价格向香港公司销售产品
(3)长沙公司适度提高价格从香港公司购进原料
(4)长沙公司适度降低价格从香港公司购进原料
(5)无须借助香港公司,直接将产品销售给欧美的购货商

A.(1) (3) (5)
B.(1) (3)
C.(1) (4)
D.(2) (4)

答案

参考答案:B

解析: 香港地区是个避税港,税负比大陆低,凭借香港公司转让定价可以降低整个企业的所得税负担,企业应适度调整价格将利润由税负重的长沙公司转移至税负低的香港公司,可以在香港公司和长沙公司的利润总和不变的情况下,减少两个公司的总税负。转让利润的办法就是低价向香港公司销售产品,同时高价从香港公司购进原料。香港公司是企业避税的一个良好平台,企业应充分发挥其税负低的优势通过其出口货物利用转让定价策略降低税负。

单项选择题

The Frugal Gourmet Cooks American by Jeff SmithOur real American foods have come from our soil and have been used by many groups — those who already lived here and those who have come here to live. The Native Americans already had developed an interesting cuisine using the abundant foods that were so prevalent.The influence that the English had upon our national eating habits is easy to see. They were a tough lot, those English, and they ate in a tough manner. They wiped their mouths on the tablecloth, if there happened to be one, and they ate until you would expect them to burst. European travelers to this country in those days were most often shocked by American eating habits, which included too much fat and too much salt and too much liquor. Not much has changed! And, the Revolutionists refused to use the fork since it marked them as Europeans. The fork was not absolutely common on the American dinner table until about the time of the Civil War, the 1860s. Those English were a tough lot.Other immigrant groups added their own touches to the preparation of our New World food products. The groups that came still have a special sense of self-identity through their ancestral heritage, but they see themselves as Americans. This special self-identity through your ancestors who came from other lands was supposed to disappear in this country. The term melting pot was first used in reference to America in the late 1700s, so this belief that we would all become the same has been with us for a long time. Thank goodness it has never worked. The various immigrant groups continue to add flavor to the pot, all right, but you can pick out the individual flavors easily.The largest ancestry group in America is the English. There are more people in America who claim to have come from English blood than there are in England. But is their food English Thanks be to God, it is not! It is American. The second largest group is the Germans, then the Irish, the Afro-Americans, the French, the Italians, the Scottish, and the Polish. The Mexican and American Indian groups are all smaller than any of the above, though they were the original cooks in this country.

Which of the following statements is true

A.People from other cultures or nations start to lose their self-identity once they get settled down in America.

B.The "melting pot" is supposed to melt all the foods but in reality it doesn’t.

C.The special sense of self-identity of people from other countries can’t be maintained once they become Americans.

D.The "melting pot" finds it capable of melting all the food traditions into the American tradition.

单项选择题