首页
登录
职称英语
Which of the following establishments in the UK is least likely to have to pay t
Which of the following establishments in the UK is least likely to have to pay t
游客
2025-01-16
10
管理
问题
Which of the following establishments in the UK is least likely to have to pay the digital services tax?
In what amounts to a shot across the bows for US tech firms, the UK government has announced a new 2% "digital services tax" on their revenue, rather than their profits.
Concerned that many such companies book their profits in lower-taxed countries outside the UK and keen to be seen to be doing something about it, chancellor Philip Hammond suggested that the tax would apply to profitable firms with global revenues of at least 500 million pounds.
"Digital platforms delivering search engines, social media and online marketplaces have changed our lives, our society and our economy, mostly for the better. But they also pose a real challenge for the sustainability and fairness of our tax system; the rules have simply not kept pace with changing business models," he said.
"It is clearly not sustainable or fair that digital platform businesses can generate substantial value in the UK without paying tax here with respect to that business."
As envisaged, the tax would apply to firms such as Facebook, Google, Twitter, Apple and Amazon, as well as the likes of AirBNB and Uber.
Hammond said the levy would not take the form of a sales tax on goods ordered online, as this cost could then be passed on to the consumer. Instead, it will "apply to revenues from those activities that are linked to the participation of UK users". He added that he expects to raise around $512 million per year, with US companies taking up about 50% of the total.
However, the plan is a lot less settled than it might at first appear. The tax isn’t set to come into force until April 2020, with Hammond saying that the government plans to consult on the detail in the meantime.
选项
A、A US mobile phone distributor with global revenues higher than ?600 million.
B、A Chinese social networking service provider with global revenues of around ?500 million.
C、An organization promoting online education service, which is non-profit and sponsored by two Frenchmen.
D、A UK-Japan joint venture for hospitality service, which books its profits in Japan.
答案
C
解析
特定信息的找寻与推断。本题的关键内容为“many such companies book their profits in lower- taxed countries outside the UK”和“the tax would apply to profitable firms with global revenues of at least 500 million pounds”,由此可知,该税所针对的对象是利润登记在英国以外的国家并且全球范围内收入达5亿英镑的营利性公司。选项A、B、D均符合以上条件,而选项C为非营利机构,最不可能缴纳数字服务税,故本题答案为选项C。
转载请注明原文地址:https://tihaiku.com/zcyy/3915716.html
相关试题推荐
Listentothefollowingpassage.WriteinEnglishashortsummaryof150-200wor
Whichofthefollowingstatementsiscorrect?[br][originaltext]China’
Whichofthefollowingstatementsiscorrect?[br][originaltext]China’
Whichofthefollowingstatementsiscorrect?[originaltext]China’sfurt
WhichisNOTafactorindicatedforthelikelyextinctionofsomelanguages?[br
WhichisNOTafactorindicatedforthelikelyextinctionofsomelanguages?[br
WhichisNOTafactorindicatedforthelikelyextinctionofsomelanguages?[br
Listentothefollowingpassage.WriteinEnglishashortsummaryof150-200wor
WhichofthefollowingstatementsisNOTcorrect?[br][originaltext]As
WhichofthefollowingstatementsisNOTcorrect?[br][originaltext]As
随机试题
Theschoolsthemselvesadmitthatnotallchildrenwillbesuccessfulinthejob
A、Toseewhogivesthelastingimpression.B、Toselectthebestamongmanycandi
______,wedecidedtogoswimminginthesea.A、ItbeingafinedayB、Thedaywas
[originaltext]M:Areyoureadytogojogging?W:Almost.Ihavetowarmupfirs
SubfieldsofLinguisticsTheoverlappinginteres
在第一趟排序之后,一定能把数据序列中最大或最小元素放在其最终位置上的排序方法是(
甲公司是一家拥有自主进出口权限的公司。国内外销售贸易、批发零售贸易和进出口贸易为
一般而言,当出现()时,证券市场行情不会上升。A:高通货膨胀下的GDP增长 B
根据《标准施工招标文件》,承包商只能索赔费用和利润的有()。A.发包人提供
施工现场的加油站、油库,应遵守的规定有()。A.与其他设施、建筑之间的防火安全
最新回复
(
0
)