问题 问答题

某工业企业2010年资产总额是2960万元,在职职工人数75人,全年经营业务如下:
(1)取得销售收入2800万元(其中因产品质量问题发生销售折让460万元),销售成本1010万元:
(2)发生销售费用842万元(其中广告费390万元,三新技术开发费用96万元);管理费用410万元(其中业务招待费13万元);财务费用58万元(其中现金折扣19万元);
(3)销售税金172万元(含增值税125万元):
(4)营业外收入82万元,营业外支出49万元(含通过公益性社会团体向贫困山区捐款9万元,支付税收滞纳金7万元);
(5)计入成本、费用中的实发工资总额148万元、拨缴职工工会经费4万元、支出职工福利费25万元、支出职工教育经费3万元。
要求:指出税务处理不符合规定之处,并计算该企业2010年应缴纳的企业所得税。

答案

参考答案:销售收入
2800-460=2340(万元)
(2)销售费用
①广告费调增所得额=390-2340×15%=390-351=39(万元)
②三新技术开发费用加计扣除=96×50%=48(万元)
③业务招待费:销售(营业)收入的5‰=2340×5‰=11.7(万元)
发生额的60%=13×60%=7.8(万元)
业务招待费调增所得额=13-7.8=5.2(万元)
(3)会计利润总额=2340+82-1010-842-410-58-(172-125)-49=6(万元)
(4)营业外支出
①捐赠支出扣除的限额=6×12%=0.72(万元)
②税收滞纳金7万元不可以税前扣除
因此营业外支出调增所得额=9-0.72+7=15.28(万元)
(5)职工福利费等
①职工工会经费扣除限额=148×2%=2.96(万元),实际发生4万元,因此应调增的数额=4-2.96=1.04(万元)
②职工福利费扣除限额=148×14%=20.72(万元),实际发生25万元,因此应调增的数额=25-20.72=4.28(万元)
③职工教育经费扣除限额=148×2.5%=3.7(万元),实际发生3万元,不需要调增职工福利费等应调增的数额=1.04+4.28=5.32(万元)
(6)应纳税所得额=6+39-48+5.2+15.28+5.32=22.8(万元)
工业企业,年度应纳税所得额不超过30万元,从业人数不超过100人,资产总额不超过3000万元属于小型微利企业的标准,适用20%的优惠税率。
该企业2010年应缴企业所得税=22.8×20%=4.56(万元)

阅读理解

While at the park one day, a woman sat down next to a man on a bench near a playground. “That’s my son over there,” she said, pointing to (指着) a little boy in a red sweater.

“He’s a fine looking boy,” the man said. “That’s my daughter on the bike in the white dress.” Then, looking at his watch, he called to his daughter: “We have to leave for home now, Melissa.”

“Just five more minutes, Dad,” Melissa said. “Please? Just five more minutes.”

The man nodded (点头) and Melissa went on riding her bike happily. Minutes passed and the father stood and called again to his daughter, “Time to go now?”

“Five more minutes, Dad,” Melissa said again. “Just five more minutes.”

The man smiled and said: “OK.”

“Oh, you really are a patient father,” said the woman.

The man smiled and then said: “Her older brother Tommy died (死) in a traffic accident last year while he was riding his bike near here,” the man said. “I never spent much time with Tommy and now I’d give anything for just five more minutes with him. I’ve vowed (发誓) not to make the same mistake with Melissa. She thinks she has five more minutes to ride her bike. The truth is, I get five more minutes to watch her play.”

小题1:The man’s daughter and her brother were playing at the park.

小题2:The man felt sorry that he didn’t give more of his time to his older son.

小题3:Melissa wanted to stay longer when her father asked her to go the first time.

小题4:Melissa agreed to go home when her father called her the second time.

小题5:The man learned a lot from Tommy’s death.

问答题 简答题