问题 问答题

2007年1月,甲公司与乙公司就推广一项新技术达成如下初步合作意向:甲乙双方共同投资成立A公司,注册资金10000万元,其中甲公司以其专有技术出资,出资额经双方协商确定为750万元,乙公司以货币出资250万元。经咨询律师后,甲乙公司对合作意向进行了调整,形成最终合作方案。
3月,A公司注册成立后,总经理王某向董事会提议由其大学同学张某担任公司财务总监兼公司监事。经研究董事会决定按照王某的提议执行。
8月,A公司召开董事会,讨论在各地设立营销机构有关事宜。经讨论初步形成了两种方案:(1)在各地设立具有法人资格的营销子公司;(2)在格的设立不具有法人资格的营销分公司。董事长提出,各地营销机构设立之初很难实现盈利,应在现有政策环境下寻求对公司最有利的方案,采用哪种方案待进一步论证后再行决定。
12月,A公司总经理王某授权财务总监张某负责聘请会计师事务所进行年报审计。后经王某同意,A公司与某会计师事务所正式签约。该会计师事务所审计发现,2007年4月,A公司某企业提供了借款担保,后因该企业经营失败,导致A公司发生担保损失180万元,已在所得税前扣除。
2008年3月,A公司收到当地政府50万元补贴作为A公司在当地投资的奖励。总经理王某就该补贴的使用方案向董事长建议:将50万元补贴作为技术研发专项经费,既增强公司竞争力,又可获得税收优惠。董事长表示该方案比较可行,但这种政府补贴收入是否还要缴税,尚需落实。王某认为,财政拨款不用缴纳企业所得税,随即决定将50万元补贴全额用于研发专项。
要求:
1.根据公司法律制度有关规定,指出甲、乙公司初步合作意向的不合之处,简要说明理由。
2.根据公司、税收法律制度有关规定,指出A公司行为的不合法之处,分别简要说明理由。
3.从税收成本角度,分析、判断A公司设立营销机构的两种方案哪种更优,简要说明理由。
4.根据《起义所得税法》有关规定,指出总经理王某所说“获得税收优惠”是指何种优惠

答案

参考答案:1.甲乙公司当初合作意向不合法之处:
甲乙公司出资比例不符合规定。
理由:根据公司法律制度规定,全体股东的货币出资金额不得低于有限责任公司主次资本的30%。
2.A公司行为不合法之处:
(1)张某任公司财务总监兼任公司不符合规定。
理由:根据公司法律制度规定,公司董事、高级管理人员不得兼任公司监事。
(2)公司监事的产生程序不符合规定。
理由:根据公司法律制度规定,公司监事应由公司股东会决定,不应由董事会决定。
(3)公司聘请会计师事务所的程序不符合规定。
理由:根据公司法律制度规定,公司聘用承办公司审计业务的会计师事务所,依照公司章程的规定,由股东会或董事会决定。
(4)公司将担保损失在所得税前扣除不符合规定。
理由:根据税收法律制度规定,企业发生的与取得收入无关的支出不得在所得税前扣除。提供借款担保而发生的担保损失与取得收入无关,因此不得税前扣除。
(5)公司取得的50万元补贴不作为应税收入缴纳企业所得税不符合规定。
理由:根据税收法律规定,企业取得的各类财政补贴收入,除国务院、财政部明确规定予以免税的外,均应作为应税收入,缴纳企业所得税。
3.从税收成本角度考虑,将营销机构设为分公司的方案更优。
理由:根据《企业所得税》,居民企业在中国境内设立不具法人资格的营业机构的,应当汇总(合并)计算并缴纳企业所得税。子公司作为独立法人,应各自计算缴纳企业所得税。因此,设立分公司可以将总分公司间的盈亏相抵,降低应纳税收所得额,减少应缴企业所得税收。
4.王某所说“获得税收优惠”是指企业的技术研发费可以在所得税前加计加除,即按照实际发生额的150%扣除。

填空题
阅读理解

阅读理解。

     Not long ago, an airplane was flying over New Zealand. There was a television camera crew on board.

Suddenly, out in the night sky, a bright sphere came into view. Everyone on board saw it and everyone

thought, "UFO"-Unidentified Flying Object (不明飞行物). The camera crew went into action and started

filming. That week people all over the world saw the film of this mysterious light on their television screens.

What was it? Was it a spaceship full of visitors from another planet? The captain of the aeroplane and the

film crew believed it was. Other observers had many different explanation. Some said it was Venus. Others

said it was just a trick of light.

     An air traffic controller (机场导航员) also saw it on his radar screen. He thought that a flock of birds

was causing dots on his radar screen when the "UFO" appeared.

     Most astronomers now believe that what these people saw was almost certainly the planet Venus. At that

time of year it is very bright and easy to see. And from a more aeroplane it can appear to be moving fast. So

far there is no proof that UFOs or spaceships from other planets do exist. These years investigators of UFOs

here investigated thousands of sightings-or occasions when people said they saw a UFO. Ninety percent of

these turned out to have a simple explanation.

     However, it's a good idea to keep an open mind. Scientists in some countries are trying to persuade their

governments to help them study UFOs. And they are planning to co-operate internationally on reporting and

investigating sightings of UFOs.

     After all, it is quite possible that there is life out there in the universe. And if something is alive, it is quite

possible that it will come to visit us.

1. So far there is no proof that _____. [ ]

A. UFOs are just a trick of light

B. UFOs are aeroplanes from the planet Venus

C. there are UFOs or spaceships from outer space

D. other planets exist

2. Scientists in many countries _____. [ ]

A. have investigated that UFOs are spaceships from other planets

B. are helping their governments study UFOs

C. are planning to co-operate internationally in the study of UFOs

D. believe that there is certainly life on the other planets

3. Which one of the following statements is true according to the passage? [ ]

A. People didn't see the film of that mysterious light on their television screens.

B. These years investigators of UFOs have simply explained most of sightings-or occasions when people 

     said they saw a UFO.

C. Life out there in the universe does exist.

D. Even if there is life on the other planets it will not visit us.

4. In the last paragraph, "something" probably refers to _____. [ ]

A. a certain thing that scientists are studying

B. an imaginary man

C. an animal

D. intelligent life