中华会计网校-2022宁波继续教育考试卷.doc

中华会计网校-2022宁波继续教育考试卷
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-法和间接法
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
A     B     C     D    
8、非居民企业取得外国政府向中国政府提供贷款的利息所得，〔   〕。
%的税率缴纳企业所得税。
%的税率缴纳企业所得税
%的税率缴纳企业所得税

A     B     C     D    
9、某美国公司企业依照美国法律成立,但实际管理机构在中国境内，在中国境内设立分支机构，2022年该分支机构在中国境内取得效劳收入500万元，取得培训收入200万元，来自澳门取得与该分支机构有实际联系的所得150万元，在日本取得与该分支机构无实际联系的所得50万元。不考虑其他因素，2022年度该分支机构企业所得税的应纳税收入总额为〔 D〕万元。
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist




A     B     C     D    
10、以下不属于企业所得税视同销售的是〔  〕




A     B     C     D    
11、某小型微利企业经主管税务机关核定，2022年度亏损20万元，2022年度盈利35万元。该企业2022年度应缴纳的企业所得税为〔   〕万元。




A     B     C     D    
12、企业发生的职工福利费支出，不超过工资薪金总额〔 D 〕的局部，准予扣除。
%
of accountability, redre