ACCA F6 一日一练(a) Briefly explain the circumstances in which a charitable donation, including a donation in kind, is allowable as a deduction for enterprise income tax (EIT) and state the administrative requirements for such donations. (5 marks) (b) Briefly explain the circumstances in which a charitable donation is allowable as a deduction for individual income tax (IIT) and state the administrative requirements for such donations. (4 marks) (c) State the enterprise income tax (EIT) treatment of a monetary charitable donation made by a representative office (RO) that is subject to EIT on a cost-plus basis. |
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发布于:2012-04-23 16:26
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