题目内容

According to the OECD tax convention, ranking following standards for individuals resident identification. ① Nationality ②Centre of vital interests ③Permanent home ④Habitual abode

A. ①②③④
B. ③②④①
C. ①②④③
D. ③④②①

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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

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

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