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税务师学习笔记2026年D56刷题

  • 2026-05-09 18:59:39
税务师学习笔记2026年D56刷题

税务师《税法(二)》01章企业所得税-02纳税义务人、征税对象与税率：

错题收集1：

解答：
居民企业需满足其一：
①依法在中国境内成立；
②依照外国法律成立，但实际管理机构在中国境内的企业。
ABD都不满足，属于非居民企业。
C实际管理机构在大陆，则满足②，属于居民企业。
如果选项C改为“依照中国香港地区法律成立但实际管理机构在香港的企业”，就属于非居民企业。
小结：

注册在香港、实际管也在香港 → 中国税法：非居民企业；

注册在香港、但实际管在中国 → 中国税法：居民企业。

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  1. CONNECT:[ UseTime:0.000554s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000711s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000298s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000281s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000702s ]
  6. SELECT * FROM `set` [ RunTime:0.000246s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000575s ]
  8. SELECT * FROM `article` WHERE `id` = 487323 LIMIT 1 [ RunTime:0.002443s ]
  9. UPDATE `article` SET `lasttime` = 1778326252 WHERE `id` = 487323 [ RunTime:0.006547s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000327s ]
  11. SELECT * FROM `article` WHERE `id` < 487323 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000478s ]
  12. SELECT * FROM `article` WHERE `id` > 487323 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000642s ]
  13. SELECT * FROM `article` WHERE `id` < 487323 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.006802s ]
  14. SELECT * FROM `article` WHERE `id` < 487323 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.011951s ]
  15. SELECT * FROM `article` WHERE `id` < 487323 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.005892s ]
0.104227s