问题 问答题

某股份有限公司主要生产各种营养保健品,系增值税一般纳税人。2003年2月税务检查人员检查该公司2002年度纳税情况(企业2002年账已结),发现该公司2002年全年捐赠保健用品3000箱,单位成本1000元,因属研制的新产品,尚无同类市场售价,企业仅作如下账务处理: 借:营业外支出 3 000 000 贷:库存商品3 000 000 经进一步调查了解,税务检查人员发现捐赠对象为全市中、小学生,并进行问卷调查,实属营销策略之举,该公司2002年度企业所得税汇算清缴中已将3 000 000元(成本价)按“非公益性捐赠”项目作纳税调整处理,其他调整项目也按税法规定处理,汇算清缴后全年共纳企业所得税1 650 000元,2002年各月增值税无留抵税额,该企业适用城市维护建设税税率7%、教育费附加征收率3%,企业所得税税率33%。 要求:请从税务检查人员角度出发,对该公司捐赠业务账务处理是否正确作出判断,并依法计算企业应补(退)各税费,作相关调账分录。(注:年末“应交税费——应交增值税”账户余额为零。)

答案

参考答案:

解析:(1) 不正确 (2) 企业应补各税费: ①应补增值税=3000000×(1+10%)×17%=561000元 ②应补城建税=561000×7%=39270元 ③应补教育费附加=561000×3%=16830元 ④应补所得税=(3000000×10%-56100)×33%=80487元 (3) 相关调整分录 ①借:以前年损益调整 697587 贷:应交税费——增值税检查调整 561000 ——应交城建税 39270 ——教育费附加 16830 ——应交所得税 80487 ②借:应交税费——增值税检查调整 561000 货:应交税费——未交增值税 561000 ③借:应交税费——未交增值税 561000 ——应交城建税 39270 ——教育费附加 16830 ——应交所得税 80487 贷:银行存款 697587 ④借:利润分配——未分配利润 697587 贷:以前年度损益调整 697587

阅读理解

阅读理解。

     The 2008 National Teacher of the Year gave its prize to Michael Geisen, an American science teacher,

who is thirty-five years old and a forester (护林员). But he decided he would rather work with growing

minds than with growing trees.

     Seven years ago, Michael Geisen got master's degree in teaching and a job at a middle school. He brought

new energy to the science department there. He created school projects, and got parents' support in their

children's work. He always tried to be creative with each activity, and he didn't like using textbooks much.

One girl in his class said he could probably make it interesting to watch grass grow. During lunch, his students

come to his room to talk; get help, visit his turtle (海龟) and sometimes join him in playing the guitar. He

writes songs and develops games about science. He says one of his goals as a teacher is to create people who

will continue to learn throughout their lives.

     The National Teacher of the Year is a professional award (奖) in the United States. The program began in

1952. Each state chooses one teacher as the winner of the state teachers of the year. President George Bush

honored top teachers at the White House. He said that in Michael Geisen's first two years as head of the school

science department, students of his school got high scores on a state science test, and they were still improving.

     At the White House, Michael Geisen said that students are born to be creative, curious and alive, so we need

to really encourage students' creativity and their desire to learn useful skills to face the future world. Our job is

to educate the entire child.

1. From the text, we learn that Michael Geisen _____.

A. is an American writer.

B. has won the National Teacher of the Year twice.

C. wins support from the parents of his students.

D. got a master's degree when he was35.

2. The students of Michael Grisen think that their teacher is _____.

A. serious.

B. friendly.

C. strict.

D. rude

3. Which of the following is TRUE about the National Teacher of the Year program?

A. President George Bush started this program.

B. Each US state will decide one teacher every year.

C. It has been held worldwide each year since 2001.

D. The winners will have a chance to work at the White House.

4. From the passage we know that ______.

A. Michael Geisen won high scores in a state science test.

B. Michael Geisen is a famous scientist.

C. George Bush met Michael Geisen's students at the White House.

D. Michael Grisen is the head of the science department at his school.

单项选择题