铁路货场内装卸组织工作由()统一指挥,装组织管理由铁路装卸管理部门负责,监装卸由货运部门负责。
A. 车站
B. 装卸部门
C. 货运部门
D. 调度部门
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托运人或收货人向铁路提出赔偿的材料中要求()和货运记录货主页必须是原件。
A. 货票报销联
B. 证明货物价值的有关材料
C. 身份证明
D. 货物运单
重大、大事故自接到记录之日起由车站在()以正式文件连同全部调查材料报主管铁路局。
A. 3日内
B. 7日内
C. 10日
D. 15日内
Mr Lee has licensed his new invention to a China company for a royalty of RMB200,000 per annum. Mr Lee is a not a China tax resident and he has not travelled to China in 2014.
What is the amount of individual income tax (IIT) payable by Mr Lee in 2014?
A. RMB0
B. RMB40,000
C. RMB22,400
D. RMB32,000
CA Ltd is a foreign-invested enterprise set up in Shanghai, China. CA Ltd declared a dividend of RMB500,000 to its investor, Hoo Ltd. Hoo Ltd is set up in the Cayman Islands, which does not have any tax treaty with China.
What are the amounts of enterprise income tax (EIT) and business tax respectively, which CA Ltd should withhold before remitting the dividend to Hoo Ltd?
A. RMB47,500 and RMB25,000
B. RMB50,000 and RMB25,000
C. RMB50,000 and RMB22,500
D. RMB50,000 and RMB0