问题 问答题

设在经济特区的某外商投资企业(先进技术企业),注册资本5000万元(中方与外方的资本比例为7:3),经营期限20年。1998年8月投产,1998~2005年的生产经营情况见下表:
金额单位:万元

年度19981999200020012002200320042005
获利情况20-302050706080-20
企业所得税税率15%(本题不考虑地方所得税)。经主管税务机关核准,将执行税收优惠的时间从1999年计算。2003年以后该企业被继续认定为先进技术企业。
2006年度该企业自行核算取得产品销售收入8000万元,非产品销售的其他业务收入总额 600万元,应扣除的成本、费用、税金等共计7900万元,实现会计利润700万元。后经聘请的会计师事务所审核,发现企业自行核算中存在以下问题:
(1)直接销售产品给某使用单位,开具普通发票取得含税销售额93.6万元,取得与销售产品有关的运输收入11.7万元,未列入收入总额;
(2)发生的与生产经营相关的交际应酬费90万元、技术开发费60万元(2002年的技术开发费50万元),已据实扣除。
(3)转让股票收益70万元;12月接受某公司捐赠货物一批,取得增值税专用发票,注明价款60万元、增值税10.2万元,企业负担运输费用4万元,企业对此未作账务处理;
(4)在“营业外支出”,账户中,直接向某学校捐赠20万元,资助相关联的科研机构开发经费40万元全部作了扣除。
要求:按下列顺序回答问题:
(1)计算1998~2005年该企业应缴纳的企业所得税总和;
(2)销售产品应调增应纳税所得额;
(3)发生的交际应酬费和技术开发费加计扣除后应调增应纳税所得额;
(4)转让股权和接受捐赠应调增应纳税所得额;
(5)直接捐赠和资助关联的科研机构应调增应纳税所得额;
(6)计算2006年该企业应缴纳的企业所得税;
(7)计算2006年该企业实现的税后利润;
(8)假定该企业的外国投资者将2006年应分得的税后利润的80%,用于再投资增加本企业的注册资本金(经营期限8年)。请计算外国投资者再投资应退回的企业所得税(退税比例 40%)。

答案

参考答案:(1)1998~2005年合计应缴纳的企业所得税=20×15%+[50+(20-30)+70+60]× 7.5% +80×10%=3+12.75+8=23.75(万元)
(2)销售产品应调增应纳税所得额=(93.6+11.7)÷(1+17%)=90(万元)
(3)发生的交际应酬费和新技术开发费加计扣除后应调增应纳税所得额=90-[(8000+90- 1500)×3‰+1500× 5‰]-(500×10‰+100× 5‰)-60× 50%=90-27.27-5-0.5-30= 27.23(万元)
(4)转让股权和接受捐赠应调增应纳税所得额=70+60+10.2-4×(1-7%)=136.48(万元)
(5)直接捐赠和资助关联科研机构应调增应纳税所得额=20+40=60(万元)
(6)2005年该企业应缴纳企业所得税=(700+90+27.23+136.48+60-20)× 10%= 993.71×10%=99.37(万元)
(7)2005年该企业实现的税后利润=700+90+136.48-20-99.37=807.11(万元)
(8)外国投资者再投资应退税额=(807.11× 30%× 80%)÷(1-10%)×10%× 40%=8.61 (万元)

选择题
阅读理解

第二部分 阅读理解(共25小题。第一节每小题2分,第二节每小题1分;满分45分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

A

If I were writing a history of my family, some of the darkest moments recorded would be those surrounding Christmas trees.One would certainly think otherwise; selecting and putting up our trees have always been filled with risk.For example, one afternoon dangerously close to Christmas Eve my mother bought what she thought to be a bargain, a glorious tree that was so full and tall that we could hardly get it onto the house.Once we did, my father immediately realized that we would have to hire a carpenter to build a stand for it.Another December, perhaps the very next one, we bought a tree earlier than we ever had before.We were happy with its shape and delighted that its size was manageable.We easily placed it in a stand, decorated(装饰)it from top to bottom, and then self-satisfiedly sat back by the fire in its soft light.Two or three days passed and the truth could not be hidden; we had bought a tree cut so long ago that its needles were coming off.There was nothing to do undecorated it, take it down, and begin treeshopping again.Our most recent Christmas tree offered still another difficult task.When we brought it home, once again it seemed larger than it had in the great outdoors.To complicate matters, we had bought a new stand, one whose nuts and bolts worked more mysteriously than those of our old stand.I persuaded two young neighbors to stop playing basketball and to help us get the tree into the house and set it correctly in the stand.Unfortunately, no one noticed the mud on our helpers’ shoes, so only after removing several reddish brown spots from the carpet were we able to discuss the question of where the lights and ornaments(装饰)were stored.Perhaps those who cut their own trees have tales more painful than these.I don’t care to hear them, as my family’s experiences are enough to cause me to make the following suggestion:“Let’s forget the tree next Christmas.Let’s simply hang some flowers on the front door and over the mirror in the hall.”

41.The darkest moments in the writer’s family were with the fact that________.

A.the family bought big Christmas trees

B.they had problems decorating their Christmas trees

C.they had problems picking suitable Christmas trees

D.they had problems finding carpenters for putting up Christmas trees.

42.We can learn from the passage that the writer would like to________.

A.forget about Christmas

B.get the neighbors to put up their trees

C.buy a better tree

D.make some other decorations to celebrate Christmas rather than the tree

43.When the writer said“mother bought what she thought to be a bargain”, he means________.

A.she bought the tree at a cheap price

B.she didn’t really want to buy it

C.she had to bargain hard with the salesman

D.she couldn’t afford a more expensive one

44.Which of the following can be the best for the passage?

A.How to Select a Christmas Tree     B.No More Christmas Tree for US

C.Dark Moments of Life            D.Christmas without Trees