问题 多项选择题

甲企业共有股权10000万股,为了将来有更好的发展,将g0%的股权让乙公司收购,然后成为乙公司的子公司。假定收购日甲公司每股资产的计税基础为5元,每股资产的公允价值为6元。在收购对价中乙企业以股权形式支付43200万元,以银行存款支付4800万元。则下列说法正确的有()。

A.该项股权收购符合特殊性税务处理条件

B.该项股权收购免于征收企业所得税

C.非股权支付额对应的资产转让所得800万元

D.该项股权收购,转让方应纳税额200万元

答案

参考答案:A, C, D

解析:条件1:受让企业收购的资产占转让企业全部资产的80%>50%;条件2:股权支付金额占交易支付总额=43200/(43200+4800)=90%>85%;所以,股权转让中股权支付部分对应的所得是免税的;但是,非股权支付对应的股权所得要交税=10000X80%X(6-5)X4800/48000X25%=200(万元)。

单项选择题

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。

B

Grandparents Answer a Call

As a third generation native of Brownsville, Texas, Mildred Garza never pleased move away,. Even when her daughter and son asked her to move to San Antonio to help their children, she politely refused . Only after a year of friendly discussion did Ms Gaf finally say yes. That was four years ago. Today all three generations regard the move to a success,giving them a closer relationship than they would have had in separate cities.

No statistics show the number of grandparents like Garza who are moving closer to the children and grandchildren. Yet there is evidence suggesting that the trend is growing. Even President Obama’s mother-in-law, Marian Robinson, has agreed to leave Chicago and into the White House to help care for her granddaughters. According to a study grandparents com. 83 percent of the people said Mrs. Robinson ‘s decision will influence the grandparents in the American family. Two-thirds believe more families will follow the example of Obama’s family.

“in the 1960s we were all a little wild and couldn’t get away from home far enough fsst enough to prove we could do it on our own,”says Christine Crosby, publisher of grate manazine for grandparents .We now realize how important family is and how important”” to be near them, especially when you’re raining children.”

Moving is not for everyone. Almost every grandparent wants to be with his or her grandchildren and is willing to make sacrifices, but sometimes it is wiser to say no and visit frequently instead. Having your grandchildren far away is hard, especially knowing your adult child is struggling, but giving up the life you know may be harder.

What does the author suggest the grandparents do in the lasr paragraph?()

A. Make decisions in the best interests' of their own

B. Ask their children to pay more visits to them

C. Sacrifice for their struggling children

D. Get to know themselves better

问答题 简答题