试题与答案

中国企业从日本的居民公司取得股息收入,对该股息收入在日本的已纳税款允许在中国间接抵扣

题型:单项选择题

题目:

中国企业从日本的居民公司取得股息收入,对该股息收入在日本的已纳税款允许在中国间接抵扣(即不仅对取得的股息被对方国家征收的税收可以抵扣,而且与分配股息相应的公司利润所被征收的公司所得税也可以抵扣)的条件是什么()

A.拥有支付股息公司股份不少于10%

B.拥有支付股息公司股份不少于25%

C.拥有支付股息公司股份不少于50%

D.拥有支付股息公司股份不少于60%

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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A.hardware

B.software

C.packet

D.equipment

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