问题 问答题

甲企业注册资本为5 000万元,2004年2月10日,甲企业向税务机关报送了该企业 2003年度企业所得税纳税申报表,其中产品销售收入净额为2 500万元,减除有关的成本、费用、税金、损失后,会计利润总额为625万元,应纳税所得额为625万元,税务机关委托某会计师事务所对甲企业的所得税进行审计。该会计师事务所经查实发现以下事实。
(1) 2003年1月1日,甲企业向其关联方乙企业借款3 750万元,借款期限为6个月,借款利息支出150万元,全部计入财务费用。
(2) 2003年1月1日,甲企业以借入资金1 250万元向丙企业投资,发生借款费用75万元,全部计入企业的经营性费用。
(3) 业务招待费23.50万元。
(4) 2003年6月1日通过国家机关向红十字会捐款125万元,计入企业的营业外支出。
(5) 缴纳税收滞纳金25万元,计入营业外支出。
要求:计算甲企业2003年度的应纳所得税额。

答案

参考答案:
(1) 甲企业向其关联方乙企业的借款利息可以在税前扣除的利息支出=[150×(5 000× 50%)/3 750]万元=100万元,故应调增50万元(150元-100元=50元)的应纳税所得额。
(2) 纳税人为对外投资而借入的资金发生的借款费用,应计入有关投资的成本,不得作为纳税人的经营性费用在税前扣除,因此,借款费用75万元应调增应纳税所得额。
(3) 业务招待费扣除标准=1 500元×0.5%+1 000元×0.3%=(7.5+3)万元=10.5万元,故业务招待费招标的部分13万元(23.50元-10.5元=13元),应当调增应纳税所得额。
(4) 税收滞纳金25万元不得在税前扣除,应调增应纳税所得额(注,通过国家机关向红十字会捐赠可以在税前扣除)。
(5) 应纳税所得额=(625+50+75+13+25)万元=788万元
(6) 甲企业2003年应纳所得税额=788万元×33%=260.04万元

选择题
单项选择题

(二) Mozart was born in what is now called Austri, but, at that time, it was part of the Holy Roman Empire. He was baptized the day after his birth at St. Rupert’s Cathedral. His father Leopold was from Augsburg. He was a minor composer, and an experienced teacher. In the year of Mozart’s birth, his father published a violin textbook, which achieved a great success. In the fourth year of his age his father, for a game as it were, began to teach him a few minutes and pieces at the clavier. He could play it faultlessly and with the greatest delicacy, and keeping exactly in time. At the age of five, he was already composing little pieces, which he played to his father who wrote them down. While Leopold was a devoted teacher to his children, there is evidence that Mozart was keen to progress beyond what he was taught. His first ink spattered composition and his efforts with the violin were of his own initiative and came as a surprise to Leopold. Leopold eventually gave up composing when his son’s outstanding musical talents became evident. He was Mozart’s only teacher in his earliest years and taught his children languages and academic subjects as well as music. During Mozart’s youth, his family made several European journeys in which he played at the court in Munich, and at the Imperial Court in Vienna. A long concert tour spanning three and a half years followed, taking the family to the courts of Munich, Paris and London. During this trip, Mozart met a great number of musicians and acquainted himseff with the works of other composers. These trips were often arduous. Travel conditions were primitive; the family had to wait for invitations and reimbursement from the nobility. They endured long, near -fatal illnesses far from home. After one year father and son set off for Italy, leaving his mother and his sister at home. This travel lasted from December 1769 to March 1771. As with earlier journeys, Leopold wanted to display his son’s abilities as a performer and a rapidly maturing composer. After finally returning with his father from Italy on 13 March 1773, Mozart was employed as a court musician by the reler of Salzburg, Prince Archbishop Hieronymus Colloredo. The composer had a great number of friends and admirers in Salzburg. Despite these artistic successes, Mozart grew increasingly discontented with Salzburg and redoubled his efforts to find a position elsewhere. One reason was his low salary. In August 1777, Mozart resigned his Salzburg position and, on 23 September, ventured out once more in search of employment, with visits to Augsburg, Mannheim, Paris, and Munich. Since Archbishop Colloredo would not give Leopold leave to travel, Mozart’s mother Anna Maria accompanied him. Mozart became acquainted with members of the famous orchestra in Mannheim, the best in Europe at the time. He also fell in love with Aloysia Weber, one of four daughters in a musical family. There were prospects of employment in Mannheim, but they came to nothing, and Mozart left for Paris on 14 March 1778 to continue his search. One of his letters from Paris hints at a possible post as an organist at Versailles, but Mozart was not interested in such an appointment. Mozart’s new career in Vienna began well. He performed often as a pianist, notably in a competition before the Emperor on 24 December 1781, and he soon "had established himself as the finest keyboard player in Vienna".

When Mozart was young he made several European journeys with his families in which he played at the court______

A.in Munich, Vienna, Paris and London

B.in Munich, Vienna, Paris and Italy

C.in London, Vienna, Paris and Italy

D.in Munich, Vienna, Italy and London