问题 多项选择题

依据企业所得税相关规定,下列符合跨地区经营汇总缴纳企业所得税征收管理方法的有()。

A.企业所得税汇总清算时,应补缴的税款均由总机构缴纳

B.汇总清算时,针对多缴的税款,50%由各分支机构就地办理退库

C.分支机构资产总额是指分支机构在12月31日拥有或控制的资产合计额

D.总机构和分支机构应分期预缴的企业所得税,60%在各分支机构间分摊预缴。40%由总机构预缴

答案

参考答案:B, C

解析:

汇总纳税企业在纳税年度内预缴的企业所得税税款少于全年应缴企业所得税税款的,应在汇算清缴期内由总、分机构分别结清应缴的企业所得税税款;预缴税款超过应缴税款的,主管税务机关应及时按有关规定分别办理退税。汇总纳税企业按照《企业所得税法》规定汇总计算的企业所得税,包括预缴税款和汇算清缴应缴应退税款,50%在各分支机构间分摊,各分支机构根据分摊税款就地办理缴库或退库;50%由总机构分摊缴纳,其中25%就地办理缴库或退库,25%就地全额缴入中央国库或退库。

多项选择题
单项选择题

I first went to hear a live rock concert when I was eight years old. My brother and his friends were all fans of a heavy metal group called Black Wednesday. When they discovered that Black Wednesday were going to perform at our local theatre, they all bought (21) for the performance. However, at the last minute, once of the friends couldn’t go, so my brother offered me the ticket. I was really excited!

I remember the buzz (嘈杂声) of excitement inside the theatre as we all found our seats. After a few minutes, the lights went down and everybody became quiet. I could barely make out the stage in the (22) . We waited. Then there was a roar from the crowd, like an explosion, as the first members of the band stepped onto the stage. My brother leaned over and shouted something in my ear, but I couldn’t hear what he was saying. The first song was already starting and the music was as (23) as a jet engine. I could (24) the drum beats and bass notes in my stomach.

I can’t recall any of the songs that the band played. I just (25) that I really enjoyed the show and didn’t want it to (26) . But in the end, after three encores (加演), the show finished. We left the (27) and walked unsteadily out onto the pavement. I felt a little dizzy, as if I had just woken from a long sleep. My ears were still (28) with the beat of the last song.

After the (29) , I became a Black Wednesday fan too for a few years before getting into other kinds of music. Once in a while, though, I listen to one of their songs and (30) I’m back at that first show.

21().

A.flowers 

B.drinks 

C.clothes 

D.tickets