问题 单项选择题

个人投资者刘某办甲、乙两个独资企业,均账册健全,2009年甲企业取得的应纳税所得额为2万元、乙企业有关生产经营情况如下:当年取得产品销售收入160万元,其他业务收入40万元;应扣除的产品销售成本80万元,发生的产品销售费用30万元(本年发生广告费4万元,上年未抵扣完广告费2万元);本年5月1日向其他企业借款10万元用于流动资金周转,年利率9%,当年支付的利息费用0.6万元全部计入财务费用,同期银行贷款的年利率为6%;缴纳增值税40万元,营业税10万元,城市维护建设税和教育费附加5万元;管理费用60万元(其中实际发生的业务招待费20万元,提取的风险准备金2万元,缴纳的个体劳动者协会会费3万元,自行研究开发新产品发生开发费用6万元);全年计入成本、费用中的实发工资总额27.84万元,按实发工资总额和规定比例计提并支付的工会经费,职工福利费和职工教育经费也一并计入成本费用(该投资者每月工资3200元,雇用员工10人,每人月工资2000元);营业外收支发生以下业务:(1)一辆货车在运输途中发生车祸,损失达8万元,取得保险公司赔偿金额为4.5万元;(2)直接向其他企业某雇员捐赠0.5万元、向某乡镇学校捐赠2万元,通过“红十字”会向红十字事业捐赠20万元; (3)资助非关联的高等学校进行新工艺研究4万元;(4)该个人投资者还以乙企业的名义对外投资20万元,年底分得投资收益4万元。根据上述资料,依据个人所得税的有关规定,回答下列相关问题:

2009年乙企业缴纳个人所得税的应纳税所得额( )万元。

A.3.78

B.2.25

C.2.78

D.8.78

答案

参考答案:B

解析: 2009年乙企业缴纳个人所得税的应纳税所得额=160(收入)+40(其他收入)-80(成本)-30(销售费用)-2(上年转来广告费)-0.4(财务费用)-15(营业税、城建税、教育附加)-39(管理费)+27.84×(1+18.5%)(实发工资及附加)-28.44(可扣除工资及附加)-2.4(投资者生计费)-3.5(车祸净损失)-20(红十字捐赠)-6(三新费用)-4(资助非关联)=2.25(万元)
其中:广告费用上年度未抵免完的,转到本期扣除2万元,管理费用中的业务招待费按规定计提;损失有赔偿部分不能在税前扣除;其向“红十字会”捐赠可全部扣除,新产品研究开发费,及资助非关联高校的支出可全额扣除。可扣除的财务费用=10×6%÷12×8=0.4(万元);营业税、城建税和教育费附加共15万元,管理费用中业务招待费超标准19万元,风险准备金不能扣除,管理费用只能扣除39万元。

阅读理解

Workplaces all over the UK are preparing for Christmas and all the traditions and customs that come with it. But will this Christmas be a cause of happiness and celebration, or of disappointment and embarrassment?

At this time of year, colleges show their appreciation of each other by doing a “Secret Santa”. Secret Santa involves people who work together buying gifts for each other without saying who they are from.

Co-workers all write their names on pieces of paper, then organize a lottery in which each worker picks a colleague’s name at random. He then has to buy a present for that colleague, usually on a small budget of five or ten pounds.

Since the givers are unknown, the quality of presents can vary greatly. In an Internet survey of Secret Santa presents, the gifts that people received range from tickets to the opera to an air freshener for a car.

Another common workplace tradition is the office Christmas party, at which workmates put on their best clothes and enjoy lots of free wine.

Most parties go without a hitch, but sometimes the alcohol cause party-goers to behave in a way that they later regret.

The BBC invited people to share their most embarrassing Christmas office party stories, and received hundreds of funny ones. For example, a man split his trousers while dancing; a drunken lady spent the whole night with the edge of her dress folded into her pants, and later looked at photos that proved it at work.

But the funniest story must be that of Stuart Vanies, who got so drunk that he put his boss’s head into the toilet. Unsurprisingly, he was fired the very next day.

小题1: How many Christmas traditions are mentioned?

A.One.

B.Two.

C.Three.

D.Four.小题2: We learn from this article that for Christmas ____________________.

A.few people buy presents for their colleagues in Britain

B.British workers write their names on the presents they give their colleagues

C.people usually give their colleagues presents of high quality

D.British workers buy their presents based on an agreed budget小题3:The underlined phrase “without a hitch” in the sixth paragraph means _______________.

A.quite smoothly

B.without a result

C.with some difficulty

D.quite unexpectedly小题4:The examples in the last two paragraphs are to ______________________.

A.show that most British people enjoy drinking wine

B.advise readers not to drink wine at parties

C.prove that funny things often happen at office Christmas parties

D.criticize the bad habits of the British