题目内容

Which one is NOT standard of legal person resident identification? ( )

A. Place of management
B. Length of stay
C. Place of incorporation
D. Registration place

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In the following taxes, ( ) will cause the distribution conflict of financial rights and interests among countries.

A. Tariff
B. Income tax
C. VAT
D. GST

The standard for determining the income source of real estate is ( ).

A. Real estate’s sales place
B. The owner’s residence
C. The location of the real estate
D. The transfer place of the real estate

International taxation mainly focuses on ( ).

A. VAT
B. Land tax
C. Income tax
D. GST

The international double taxation is caused by ( ).

A. Increase in direct investment
B. Transnational tax payer
Conflict between different jurisdictions
D. Complicated in tax

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