单选题

Bur Ltd qualified as a small-profit enterprise in 2017. Its enterprise income tax (EIT) status is as follows:

                                                                                                  RMB

Tax loss brought forward from 2016                                      38,000

Taxation profit for 2017                                                         220,000

What is Bur Ltd’s enterprise income tax (EIT) payable for 2017?

【正确答案】 B
【答案解析】

Taxable profit = 220,000 – 38,000 = 182,000
EIT = 182,000 x 10%