In the following foreign enterprises, which does not meet the requirements of the control standards stipulated in the controlled foreign companies taxation in China ( )
A. Foreign enterprises with their actual administration inside China
B. Foreign enterprises with their chairmen as individual Chinese residents
C. Foreign enterprises with their more than 50 percent shares held by Chinese residents
D. Foreign enterprises whose funds and purchases and sales are subject to the substantive control of Chinese resident shareholders
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Which of the following principles have features of general anti-avoidance rules ( )
A. Independent trading principles
B. Substance is superior to form
C. Principle of reasonable business purpose
D. Reasonable cost-sharing principle
In accordance with permanent establishment principle in a double taxation agreement, which of the following countries can collect tax on the profit income from permanent establishment ( )
A. Country of the place where a permanent establishment is located
B. Country of residence of the company to which the permanent establishment belongs
Country of the place where the payer of the operating income of the permanent establishment is located
D. Country of the place where the business property of the permanent establishment is located
In accordance with the personal income tax and enterprise income tax laws, which of the following are the criteria for determining resident taxpayer status in China ( )
A. the domicile of natural persons
B. the residence of natural persons
C. the place of head offices of legal person
D. the place of the actual administration of legal person
Which of the following options are elements of legal international double taxation ( )
A. a natural person of foreign nationality
B. two taxing countries
C. the same period of taxation
D. both countries collect taxes during the same period
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