问题 问答题

某生产油漆搅拌机的生产性外商投资企业(产品出口企业),主营生产销售产品,并附营对外提供搅拌设备的设计服务。2002年9月在我国依法设立,经营期15年,按照原涉外企业所得税税率为15%,该企业2005年进入获利年度,开始实施“两免三减半”的优惠政策;但在2008年亏损,应纳税所得额-20万元,2009年度有关经营情况如下:
(1)1-12月取得境内产品销售收入3000万元(12月份占300万元)、取得出口产品销售收入5000万元(12月份占500万元);取得与销售无关的设计、咨询服务收入150万元。
(2)12月份境内采购原材料取得防伪税控系统开具的增值税专用发票,注明价款600万元、增值税102万元;从小规模纳税人处购买零件一批,取得税务机关代开的增值税发票,注明价款 20万元,增值税0.6万元;取得发票并支付销售油漆搅拌设备运输费4万元;进料加工免税进口料件一批,到岸价格折合人民币100万元,海关保税放行。
(3)转让7年前建成的旧仓库一座,取得收入800万元,该仓库原值550万元,已提折旧200万元。该仓库经有关机构评估,成新度60%,目前建造同样仓库需要1000万元,有凭证显示该仓库转让时补交的土地出让金和相关税费金额为60万元。
(4)12月份转让股票收益70万元;转让国库券收入30万元。
(5)全年应扣除的销售(经营)成本7000万元(未含12月份不能抵扣的增值税,也未含附营业务营业税)。
(6)管理费用200万元,其中含与生产经营相关的业务招待费50万元、新技术开发费60万元、境内职工的境外社会保险10万元;财务费用30万元,其中24万元系经批准向本企业职工借款300万元用于生产经营,借用期限半年,支付了利息费用24万元(同期银行贷款年利率为7.5%)。
(7)在“营业外支出”账户中,12月份发生的通过民政局向雪灾地区捐赠50万元,直接向某学校捐赠20万元,非广告性质的赞助支出40万元;由于管理不善毁损一批生产用材料,账面成本24.65万元(含运费4.65万元)。
(注:增值税税率17%,退税率11%;转让仓库印花税忽略不考虑)
要求:按下列顺序回答问题,每问均为共计金额:

计算该出口企业2009年度境内应缴纳的企业所得税。

答案

参考答案:该出口企业2009年度境内应缴纳的企业所得税:
1219.35×20%×50%=121.94(万元)
该企业2009使用过渡期的20%的税率,并继续执行“两免三减半”的减半政策。

选择题
完形填空
It was a cold winter morning. Half asleep at the train station, I stared into the distance,   36   for the train to take me to my   37   in Boston. The word was quiet. The very few people on the street kept to themselves,   38   their steaming cups of coffee.
Reaching into my pocket as the   39  was approaching, my numb hand searched for the $ 20 bill to pay my fare. The pocket was   40  ! I searched through my bag and then I felt   41  . Unless the money dropped from the sky, I’d be   42   there.
“What’s the matter?” A short, elderly man stood before me.
“Oh, nothing…. Well, I   43   my money and now I can’t pay for the ticket. I’m going to   44   my match class, and the train is leaving.”
“Here, use this.”
The man held a $ 20 bill. I looked up,   45  . People just didn’t do that anymore. Everyone worried about their own   46  , rarely stopping to think about others, especially teenage strangers.
“Thank you, but no, I can’t.”
“  47  it – go!” The man pushed me   48   the train.  I bought a round – trip ticket, and he refused the change I   49  to give him back. I did not know what to say – a million thoughts raced through my mind, yet I stood   50  .
For the train ride I was silent. I began to see the world through   51  eyes. That man made a difference with such a simple   52  .
A week later I was at the train station again, with an extra $ 20   53  I saw the man. And there he was.
“excuse me, sir, I believe I owe you this.” I   54  the money into his hand.
Failing to refuse, he said, “Just remember to do the same for someone in your shoes someday.” I smiled, content.
The elderly man is my hero. For many, heroes are famous, but my hero is a   55  stranger who taught me a lesson in life. I will never forget his kindness.
小题1:
A.watchingB.lookingC.reachingD.arranging
小题2:
A.homeB.classC.office D.factory
小题3:
A.servingB.carryingC.mindingD.making
小题4:
A.chanceB.crowdC.driverD.train
小题5:
A.deepB.emptyC.messyD.tight
小题6:
A.hopeless B.uselessC.relievedD.dissatisfied
小题7:
A.blockedB.drawnC.stuck D.tied
小题8:
A.wastedB.countedC.spent D.lost
小题9:
A.missB.skipC.failD.stop
小题10:
A.frightenedB.disturbedC.surprisedD.concerned
小题11:
A.problemsB.complaintsC.positionsD.challenges
小题12:
A.SeizeB.GetC.Catch D.Take
小题13:
A.inB.beyondC.towardD.on
小题14:
A.offeredB.managedC.happenedD.attempted
小题15:
A.unconsciouslyB.silentlyC.seriouslyD.uncomfortably
小题16:
A.curiousB.changedC.brightD.widened
小题17:
A.taskB.actC.exampleD.performance
小题18:
A.so thatB.even ifC.now thatD.in case
小题19:
A.droppedB.pushedC.pressedD.placed
小题20:
A.givingB.encouragingC.promisingD.respecting