Which of the following transactions is subject to an immediate charge to land appreciation
A. Company P contributed the land use right for the construction of a new factory as capital to its new subsidiary
B. Company D contributed the land use right for the construction of a shopping mall as capital to its new subsidiary
Company X which owned an office tower was merged by absorption with Company Y. Company X was dissolved after the merger
D. The local government transferred the land use right for the construction of a hotel to Company K
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Co X, a US company, owned 30% of the equity of a Chinese company, Co A. Co X sold all of the equity in Co A at a profit to a UK company, Co Y.
Which of the following statements are correct?
(1) Co X is the taxpayer for China enterprise income tax (EIT)
(2) Co Y is the withholding agent for China EIT
(3) Co A is the withholding agent for China EIT
(4) The EIT should be filed at the place where Co
A. is located A 1 and 2
B. 1, 3 and 4
C. 1 and 4 only
D. 3 and 4 only