居民企业以企业登记注册地为纳税地点,但登记注册地点在境外的,以实际管理机构所在地为纳税地点。( )
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企业的成本费用核算和收人总额核算两项中,凡其中一项不合格者,就要采用定额征收企业所得税。( )
A. 对
B. 错
劳务报酬收人适用20%的比例税率,其应纳税所得额超过5万元的部分,加征十成。( )
A. 对
B. 错
Seminar 1Q1:Which of the following is the most traditional method to resolve international business dispute?( )
A. Litigation
B. Arbitration
C. Mediation
D. Reconciliation
Q3: Which city is the First International Commercial Court of People’s Republic of China situated?( )
A. Beijing
B. Guangzhou
C. Shenzhen
D. Shanghai