问题 问答题

某企业在汇算清缴企业所得税时向税务机关申报:2010年度应纳税所得额为1130.8万元,已累计预缴企业所得税179.5万元,应补缴企业所得税103.2万元。在对该企业纳税申报表进行审核时,税务机关发现如下问题:
(1)实际扣除的“三项经费”比税法规定标准超支59万元:
(2)缴纳的房产税、城镇土地使用税、车船税、印花税等税金74万元已在管理费用中列支。但在计算应纳税所得额时又重复扣除:
(3)将违法经营罚款25万元、税收滞纳金0.3万元列入营业外支出中,在计算应纳税所得额时予以扣除:
(4)2010年6月1日以经营租赁方式租入1台机器设备,合同约定租赁期10个月,租赁费15万元,该企业未分期摊销这笔租赁费,而是一次性列入2010年度管理费用中扣除:
(5)从境外取得税后利润24万元(境外缴纳所得税时适用的税率为20%),未补缴企业所得税。
要求:根据上述资料以及所得税法律制度的有关规定,回答下列问题:
(1)“三项经费”的税前扣除比例是如何规定的
(2)该企业将机器设备租赁费一次性扣除是否正确说明理由。
(3)计算该企业2010年度境内、境外所得应补缴的所得税税额。

答案

参考答案:(1)①企业发生的职工福利费支出,不超过工资薪金总额14%的部分,准予扣除。②企业拨缴的工会经费,不超过工资薪金总额2%的部分,准予扣除。③除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。
(2)该企业将机器设备租赁费一次性扣除不正确。根据规定,企业根据生产经营活动的需要租入固定资产支付的租赁费,以经营租赁方式租入固定资产发生的租赁费支出,按照租赁期限均匀扣除。
(3)①境内所得的应纳所得税税额=[1130.8+59+74+25+0.3+(15÷10)×3]×25%=323.4(万元)
②境外所得应补缴的所得税税额=24÷(1-20%)×(25%-20%)=1.5(万元)
③应补缴的所得税税额=323.4-179.5+1.5=145.4(万元)

单项选择题
阅读理解

Brighton is in the county of East Sussex, on the South coast of England. Situated between the English Channel and the South Downs, Brighton is 90 km from London. Brighton’s nearby neighbor, Hove, is seen by some as a more desirable location than Brighton and it is often referred to by locals as "Hove, actually".

Brighton is a small city but there’s probably as much going on here as anywhere in the country except London. Brighton has numerous entertainment facilities, which additionally serve a considerable business conference industry. There’s a huge range of entertainment venues, including comedy at the Brighton Komedia, world music, opera and ballet at the Brighton Dome, jazz at the Joogleberry, top stars at the Brighton Centre and pre-West End shows at the Theatre Royal. The live music scene is also alive and well with several bands originating from the Brighton area going on to have commercial success in recent years.

Every year in May, Brighton hosts the "Brighton Festival" ------ the largest arts festival in England. Brighton’s theatres, concert halls, streets and some of the city’s most extraordinary venues host an array of art, entertainment and extravaganza (盛大表演). The earliest feature of the festival, "Open Houses" ------ homes of artists and crafts people, opened up to the public as galleries and usually sell the works of the inhabitants and their friends.

Students at the two universities in the area give the city a youthful vitality (活力), and in the summer, thousands of young students from all over Europe gather in the city to attend language courses. In addition to the usual coastal attractions, vacationers are drawn to the city’s Georgian architecture, trendy shops, and fine restaurants. Points of interest also include the Edwardian Preston Manor, the ornate Royal Pavilion, the engaging Sea Life Center, and a  variety of museums and art galleries.

小题1:What’s the author’s purpose of writing the passage?

A.To introduce Brighton to the readers.

B.To attract foreign students to study in Brighton.

C.To show his admiration for the city of Brighton.

D.To list entertainments in Brighton.小题2: What does the first paragraph mainly tell us?

A.The term of "Hove"

B.The situation of Brighton.

C.The county of East Sussex.

D.The distance between Brighton and London.小题3:According to the passage,where can you go if you enjoy watching opera?

A.Brighton Komedia.

B.Joogleberry.

C.Theatre Royal.

D.Brighton Dome.小题4: Why do people in Brighton have a good time in May every year?

A.Because they can enjoy all kinds of music played by top artists.

B.Because top stars from the world will go to Perform there.

C.Because the largest arts festival in England is held there.

D.Because the local people can appreciate works in the Open Houses.小题5:How many of the followings that attract people to Brighton are mentioned?

a. two universities            b. the summer language courses

c. the coastal attractions       d. the city’s Georgian architecture

e. the fine restaurants

A.2

B.3

C.4

D.5