未分类题

根据税法规定，下列选项中需办理税务登记的是（）。 A．个人临时取得应纳税收入 B．法规规定的应税收入 C．法规规定的应税财产 D．法规规定的应税行为

A.个人临时取得应纳税收入
B.法规规定的应税收入
C.法规规定的应税财产
D.法规规定的应税行为

【参考答案】

B,C,D

<上一题目录下一题>

热门试题

未分类题

The following scenario relates to questions 11–15.Mighty IT Co provides hardware, software and IT services to small business customers.Mighty IT Co has developed an accounting software package. The company offers a supply and installation service for $1,000 and a separate two-year technical support service for $500. Alternatively, it also offers a combined goods and services contract which includes both of these elements for $1,200. Payment for the combined contract is due one month after the date of installation.In December 20X5, Mighty IT Co revalued its corporate headquarters. Prior to the revaluation, the carrying amount of the building was $2m and it was revalued to $2·5m.Mighty IT Co also revalued a sales office on the same date. The office had been purchased for $500,000 earlier in the year, but subsequent discovery of defects reduced its value to $400,000. No depreciation had been charged on the sales office and any impairment loss is allowable for tax purposes.Mighty It Co’s income tax rate is 30%.In accordance with IFRS 15 Revenue from Contracts with Customers, when should Mighty IT Co recognise revenue from the combined goods and services contract?

未分类题

甲公司对外提供中期财务会计报告，2008年3月25日购入乙公司股票20万股划分为交易性金融资产，支付价款总额为175.52万元，其中包括支付的交易费0.52万元，购买价款中包含已宣告尚未发放的现金股利4万元。4月10日，甲公司收到乙公司现金股利4万元。2008年6月30日，乙公司股票收盘价为每股6.25元。2008年11月10日，甲公司将乙公司股票全部对外出售，价格为每股9.18元，支付交易费用0.54万元。要求：（1）编制甲公司购入股票的会计分录。（2）编制4月10日甲公司收到股利的会计分录。（3）编制6月30日甲公司确认公允价值变动的会计分录。（4）编制11月10日甲公司出售股票的会计分录。

相关试题