会计从业资格考试《财经法规》——主要税种二十三.doc

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1、会计从业资格考试财经法规主要税种二十三（五）企业所得税征收管理1.纳税地点2.纳税期限（1）企业所得税按年计征，分月或者分季预缴，年终汇算清缴，多退少补。（2）纳税年度的实际经营期不足12个月的，应当以其实际经营期为一个纳税年度。3.纳税申报（1）分月或分季预缴。应当自月份或者季度终了之日起15日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。（2）企业应当自年度终了后5个月内向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴或应退税款。（3）企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。【例题判断题】企业所得税按年计征，分月或者分季预缴，年终汇

2、算清缴，多退少补。（ ）【正确答案】【例题多选题】下列有关居民企业纳税人企业所得税纳税地点的表述中，正确的有（ ）。A.企业一般以实际经营管理地为纳税地点待添加的隐藏文字内容1B.企业一般以登记注册地为纳税地点C.登记注册地在境外的，以登记注册地为纳税地点D.登记注册地在境外的，以实际管理机构所在地为纳税地点【正确答案】BD【答案解析】除法律法规另有规定外，居民企业以企业登记注册地为纳税地点；但登记注册地在境外的，以实际管理机构所在地为纳税地点。非居民企业在中国境内设立机构、场所，但取得的所得与所设机构场所无关的，以扣缴义务人所在地为纳税地点。29C91AFE4CED1B6C8795AD9C9

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