境外注册的中资控股企业依据实际管理机构标准判定为中国居民企业_爱下问搜题

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问题多项选择题

境外注册的中资控股企业依据实际管理机构标准判定为中国居民企业认定应提供以下哪些资料（）

A.企业法人身份证明文件

B.企业董事及高层管理人员在中国境外居住记录

C.企业重大事项的董事会决议及会议记录

D.企业最近一个年度的公证会计师审计报告

答案

参考答案：A, C, D

解析：境外中资企业或其中国主要投资者向税务机关提出居民企业申请时，应同时向税务机关提供如下资料：（1）企业法律身份证明文件；（2）企业集团组织结构说明及生产经营概况；（3）企业最近一个年度的公证会计师审计报告；（4）负责企业生产经营等事项的高层管理机构履行职责的场所的地址证明；（5）企业董事及高层管理人员在中国境内居住记录；（6）企业重大事项的董事会决议及会议记录；（7）主管税务机关要求的其他资料。

选择题

下列战役，体现了反法西斯国家在军事上相互支持的有（）

①西西里岛登陆战役 ②中途岛海战 ③诺曼底战役 ④柏林战役

A．①②③

B．②③④

C．①②④

D．①③④

问答题

The emergence of the European Union has been one of the defining events of the twentieth century. It has changed the political, economic, and social landscapes of Western European, changed the balance of power in the world by helping Europe reassert themselves on the world stage, and helped to bring the longest uninterrupted spell of peace in Europe recorded history. Until the beginning of the twentieth century, Europe was a continent of competing powers that repeatedly fought with each other on their own soil and took their mutual hostilities to other continents in their competition to build colonial empires. The tragic costs of nationalism were finally confirmed by two world wars, fought largely on Europe and leaving the Europe powers devastated and drained. If Europe had not learned of the barbarism and futility of war in the trenches of northern France and Belgium in 1914~1918, the horrors of the period 1939～1945 finally brought home the need to cooperate and to build the kind of society that would eliminate the seeds of conflict.