问题 多项选择题

甲企业为增值税一般纳税人,2013年5月购置并使用《环境保护专用设备企业所得税优惠目录》中的设备一台,含税价格117万元(取得增值税专用发票,并按规定认证),当年应纳税所得额为150万元,2014年12月因企业转产,将该设备转让给小规模纳税人乙企业,获得含税价格105万元,甲企业当年应纳税所得额为200万元,乙企业当年应纳税所得额为36万元。以下说法正确的有()。

A.2013年甲企业可以抵免10万元应纳税额

B.转让时按适用税率计算缴纳增值税

C.甲企业2013年可以抵免1.17万应纳税额

D.乙企业2014年应缴纳企业所得税0万元

E.乙公司可以按该专用设备投资额的10%抵免当年企业所得税应纳税额

答案

参考答案:A, B, D, E

解析:2013年购置时取得了增值税专用发票,抵扣了进项税,所以,增值税部分不作为投资额。由于购置时抵扣了进项税,所以,销售时按适用税率计算增值税销项税。2013年甲企业缴纳的企业所得税=150×25%-100×10%=27.5(万元)2014年甲企业缴纳的企业所得税=200×25%+100×10%=60(万元)2014年乙企业缴纳的企业所得税=36×25%-105×10%=-1.5(万元),所以当年乙企业不需要缴纳企业所得税,不足抵免的税额1.5万元可以在以后5个纳税年度结转抵免。

阅读理解

When my wife left this world, I chose to travel in Antigua looking for a peaceful place to rest my old body. Not quite old and weak, I felt I wanted something more than the usual hotel room with 24-hour room service.

I decided this year to try something completely new and booked myself a private holiday home in Antigua. This was the best decision I had ever made, as there was plenty to do, plenty to see and lots of lovely restaurants to visit. There was a private swimming pool, and a cool, wide yard where I ate my breakfast most mornings.

Antigua has to be one of the loveliest places on earth to spend a holiday. The bright blue sea and the endless blue around the beach areas proved to be an excellent place for me to spend the long afternoons.

I had to hurry to do what I wanted to do before the holiday came to an end. I managed to visit the Sugar Mill and Shirley Heights on my last two days and yet found myself wondering whether I could extend for a few more days.

I rented a boat and came home after a day’s sailing, refreshed, looking forward to dinner. Everything is so pleasant on these beautiful islands, swept by the trade winds and warmed by the sun for so many summer months. The food just tasted better to me, perhaps because I was having such a great holiday. There was always someone to have a drink with---- that’s what I liked most.

小题1:Which of the following statements is NOT mentioned about the private holiday home the writer stayed in?

A.It had a private swimming pool.

B.There were lots of restaurants near it.

C.The writer often had breakfast in its yard.

D.It supplied delicious seafood to the writer.小题2:The word “extend” in Paragraph 4 probably means “______”.

A.make something last longer

B.make you feel happy

C.prevent from entering

D.sell goods to foreign countries小题3:The most important reason for the writer to travel in Antigua was ______.

A.there was bright blue sea

B.there was endless blue sky

C.there were lots of lovely restaurants

D.there were many people to drink with小题4:The passage is most likely to be taken from a part of ______.

A.a tour guide

B.a travel diary

C.a student’s report

D.a health report

单项选择题