會(huì)計(jì)從業(yè)資格考試《財(cái)經(jīng)法規(guī)》——主要稅種二十三

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1、會(huì)計(jì)從業(yè)資格考試《財(cái)經(jīng)法規(guī)》——主要稅種二十三 （五）企業(yè)所得稅征收管理 1.納稅地點(diǎn) 2.納稅期限 （1）企業(yè)所得稅按年計(jì)征，分月或者分季預(yù)繳，年終匯算清繳，多退少補(bǔ)。 （2）納稅年度的實(shí)際經(jīng)營(yíng)期不足12個(gè)月的，應(yīng)當(dāng)以其實(shí)際經(jīng)營(yíng)期為一個(gè)納稅年度。 3.納稅申報(bào) （1）分月或分季預(yù)繳。應(yīng)當(dāng)自月份或者季度終了之日起15日內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送預(yù)繳企業(yè)所得稅納稅申報(bào)表，預(yù)繳稅款。 （2）企業(yè)應(yīng)當(dāng)自年度終了后5個(gè)月內(nèi)向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表，并匯算清繳，結(jié)清應(yīng)繳或應(yīng)退稅款。 （3）企業(yè)在報(bào)送企業(yè)所得稅納稅申報(bào)表時(shí)，應(yīng)當(dāng)按照規(guī)定附送財(cái)務(wù)會(huì)計(jì)報(bào)告和其他有關(guān)資料。 【例題判斷

2、題】企業(yè)所得稅按年計(jì)征，分月或者分季預(yù)繳，年終匯算清繳，多退少補(bǔ)。（ ） 【正確答案】√ 【例題多選題】下列有關(guān)居民企業(yè)納稅人企業(yè)所得稅納稅地點(diǎn)的表述中，正確的有（ ）。 A.企業(yè)一般以實(shí)際經(jīng)營(yíng)管理地為納稅地點(diǎn) B.企業(yè)一般以登記注冊(cè)地為納稅地點(diǎn) C.登記注冊(cè)地在境外的，以登記注冊(cè)地為納稅地點(diǎn) D.登記注冊(cè)地在境外的，以實(shí)際管理機(jī)構(gòu)所在地為納稅地點(diǎn) 【正確答案】BD 【答案解析】除法律法規(guī)另有規(guī)定外，居民企業(yè)以企業(yè)登記注冊(cè)地為納稅地點(diǎn)；但登記注冊(cè)地在境外的，以實(shí)際管理機(jī)構(gòu)所在地為納稅地點(diǎn)。非居民企業(yè)在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)所，但取得的所得與所設(shè)機(jī)構(gòu)場(chǎng)所無(wú)關(guān)的，以扣繳義務(wù)人所在地為

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19、gKQcWA3PtGZ7R4I30kA1DkaGtgKQcWA3PtGZ7R4I30kA1DkaGhn3XtKknBYCUDxqA7FHYi2CHhI92tgKQcWA3PtGshLs50cLmTWN60eo8Wgqv7XAv2OHUm32WGeaUwYDIAWGMeR4I30kA1DkaGhn3XtKknBYCUDxqA7FHYi2CHhI92tgKQcWA3PtGZ7R4I30kA1DkaGtgKQcWA3PtGZ7R4I30kA1DkaGhn3XtKknBYCUDxqA7FHYi2CHhI92tgKQcWA3PtGshLs50cLmTWN60eo8Wgqv7XAv2OHUm32WGeaU

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