问题 问答题

某产品出口外商投资企业,合同经营期12年。2001年开始生产,当年亏损15万元;2002年获利10万元;2003年获利40万元,外商投资者将分得的税后利润16万元再投资于该企业;2004年亏损8万元;2005年获利60万元,外商投资者将分得的税后利润20万元购买另一投资者的股权;2006年获利50万元。外商投资者将分得的税后利润20万元增加本企业注册资本。

要求:请分别计算该企业2001—2006年每年的应纳企业所得税和有关年度外商投资者的再投资退税额(假设地方所得税6年间均免征,税率30%)。

答案

参考答案:

(1)2001年亏损,不征企业所得税。

(2)2002年弥补亏损后仍有亏损,不征企业所得税。

(3)2003年弥补亏损后盈利,为获利年度。开始享受五年的减免税优惠。

(4)2004年免税,亏损可在下一年度弥补。

(5)2005年应纳企业所得税=(60-8) ×30%÷2=7.8(万元)

(6)2006年应纳企业所得税=50×30%÷2=7.5(万元)

(7)外商投资者获得的再投资退税额: 2003年免税期,再投资不退税。

2005年外商投资者将分得的税后利润20万元购买另一投资者的股权,未增资不退税。

2006年20÷(1-30%÷2)×30%÷2×40%=1.4118(万元)

阅读理解

A portable lung which could help those with breathing problems lead a normal life is being developed by scientists.

The Swansea University scientists say it could take many years before the device(装置) , the size of a spectacle box (眼镜盒) , is available . Lung patients , who have seen how it would work , have welcomed the research.

Its research suggests that one person in every seven in the UK is affected by lung disease---- this equates to approximately 8 million people. As of 6 March 2009, 217 people were on the waiting list for a lung transplant(移植) according to figures by NHS Blood and Transplant .

Now scientists in Swansea are developing a portable artificial lung which could transform (改观) the lives of patients . Researchers claim that in the long term the device could offer an alternative to lung transplant , giving hope to those who suffer from conditions such as emphysema(肺气肿) and cystic fibrosis.

The device mimics the function of a lung---by getting oxygen into and carbon dioxide out of the blood stream . Professor Bill Johns came up with the idea after his son died of Cystic Fibrosis . It is important that we make something that will help people , who instead of being confined (局限) to a wheelchair with an oxygen bottle , can actually walk around and do things for themselves , he said.

Although the research has been welcomed by leading charities(慈善) , caution has also been voiced over the length of time it will take before a portable lung will become available .

“We have to stress that this is several years away from being used , even in a trial stage,” said Chris Mulholland , head of the British Lung Foundation.

Patient Elizabeth Spence from Swansea has been refused the double lung transplant she needs but remains hopeful that one day the new device could save her . “ My body will reject the lungs , so this possibly could be an answer--- another way of getting new lungs without actually having the transplant,” she said.

小题1:Which of the following about the portable lung would the author agree?

A.It can help a lot in lung transplants

B.It was once on display

C.It works differently from the normal one in the body

D.It’s just like an oxygen bottle.小题2:It seems as if _______ really matters before the portable lung is put into use.

A.support

B.money

C.time

D.trial小题3:What’s the author’s attitude towards the portable lung ?

A.Negative.

B.Doubtful.

C.Curious.

D.Objective.小题4:Which edition can you probably find the passage ?

A.Science.

B.Culture.

C.Economy.

D.Education.

单项选择题