问题 问答题

甲公司的注册资本为600万元,2005年度生产经营情况如下:
(1) 产品销售收入4600万元,其他业务收入400万元。
(2) 产品销售成本3800万元,应缴纳增值税61万元,营业税14万元,城市维护建设
税和教育费附加6万元。
(3) 销售费用140万元(其中广告费用110万元,业务宣传费用30万元);财务费用 36万元;管理费用232万元(其中业务招待费40万元,研究开发费用100万元,比上年增长20%)。
(4) 营业外支出100万元。其中,向技术监督部门缴纳罚款10万元。
(5) 甲公司2005年实际发放的职工工资总额为320万元(已作为成本费用列支),主管税务机关核定的计税工资总额为280万元,计提的职工工会经费、职工福利费和教育经费60万元,该企业不能出具《工会经费拨缴款专用收据》。
要求:根据上述资料,计算甲企业2005年应缴纳的企业所得税税额(甲企业适用33%的税率)

答案

参考答案:
(1) 计算甲企业纳税调整前所得=(4600+400)-3800-14-6-140-36-232-100= 672(万元)
(2) 计算纳税调整增加额
①广告费应调增额=110-(4600+400)×2%=10(万元)
②业务宣传费应调增额=30-(4600+400)×5‰=5(万元)
③业务招待费应调增额=40-[1500×5‰+(4600+400-1500)×3‰]=22(万元)
④向技术监督部门缴纳的罚款10万元不得在税前扣除,全额调增。
⑤工资的纳税调整增加额=320-280=40(万元)
三项经费的纳税调整增加额=60-(280×14%+280×1.5%)=16.6(万元)
注:建立工会组织的单位,按每月全部职工工资总额的2%向工会拨交的经费,凭工会组织开具的《工会经费拨缴款专用收据》在税前扣除。不能提供《工会经费拨缴款专用收据》的,其工会经费不能扣除。
纳税调整增加额合计=10+5+22+10+40+16.6=103.6(万元)
(3) 计算纳税调整减少额
由于甲企业2005年的研究开发费用比上年增长超过10%,因此可加计扣除实际发生额的50%,本题的调减额为50万元。
(4) 计算纳税调整后所得=672+103.6-50=725.6(万元)
(5) 甲公司2005年应纳所得税=725.6×33%=239.45(万元)

填空题

B The Beatles甲壳虫乐队
The English rock music group The Beatles gave the 1960s its characteristic musical flavor and (1) a profound influence on the course of popular music, equaled by (2) performers. The guitarists John Winston Lennon, James Paul McCartney, and George Harrison; and the drummer Ringo Starr, were all born and (3) in Liverpool. Lennon and McCartney had played together in a group called The Quarrymen. With Harrison, (4) formed their own group, The Silver Beatles, in 1959, and Starr joined them in 1962. As (5) Beatles, they developed a local following in Liverpool clubs, and their first recordings, "Love Me Do" (1962) and "Please Please Me" (1963), quickly made them Britain’s top rock group. Their early music was (6) by the American rock singers Chuck Berry and Elvis Presley, but they infused a hackneyed musical (7) with freshness, vitality, and wit.
The release of "I Want to Hold Your Hand" in 1964 (8) the beginning of the phenomenon known as"Beatlemania" in the United States. The Beatle’s first US (9) aroused a universal mob adulation. Their concerts were scenes of mass worship, and their records sold (10) the millions. Their first film, the innovative A Hard Day’s Night(1964), was received enthusiastically (11) a wide audience that included many who had never before listened to rock music.
Composing their own (12) , The Beatles established the precedent for other rock groups to play their own music.Experimenting with (13) musical forms, they produced an extraordinary (14) of songs: the childishly simple "Yellow Submarine" ; the bitter social commentary of "Eleanor Rigby" ; parodies of earlier pop styles; new electronic sounds; and compositions that were scored for cellos, violins, trumpets, and sitars, as well as for conventional guitars and drums. The (15) disbanded in 1970, after the release of their final album, Let It Be, and during the 1970s (16) individual careers, On dec.8, 1980, John Lennon (17) fatally shot outside his Manhattan apartment by Mark Chapman, a 25-year-old former mental (18) who, earlier that same day, had asked Lennon for his (19) . Lennon’s murder was universally (20) with an intensity of feeling usually inspired only by political and spiritual leaders.

多项选择题