雨课堂: Non-resident enterprises are not tax payers for Corporate Income Tax.
举一反三
- 雨课堂: The BEPS Project refers to tax planning strategies used by multinational enterprises or (MNEs) that exploit gaps and mismatches in tax rules to avoid paying tax.
- Which option cannot explain why China's enterprise income tax is not called corporate income tax or company income tax ? A: It is due to long-standing habits B: in China, it includes not only corporate enterprises, but also non-corporate enterprises C: in China, it includes not only corporate enterprises, but also some unincorporated organizations D: Because these are three different taxes
- 雨课堂: In China, the salaries and wages income of non-China tax resident is subject to full progressive IIT rates.
- 雨课堂: According to the tax law, the companies who purchase tobacco(including air-fried tobacco and roasted tobacco) within the territory of China are the payers of tobacco tax.
- 雨课堂: Which of the following enterprises may qualify a reduced tax rate?