问题 问答题

张某于2009年3月1日在市区内开办了一家餐馆,为个人独资企业。2009年末,自行核算该餐馆2009年营业收入为40万元,各项成本费用支出合计36万元,其中包括:
(1)租赁办公室兼住房一套,在支出总额中列支当年租金共计1.8万元;
(2)支出总额中列支丁张某的工资费用共计4万元;
(3)支出总额中列支了5名雇员的工资费用共计8万元;
(4)支出总额中列支业务招待费3万元;
要求:根据上述资料,计算2009年餐馆经营所得应缴纳的个人所得税。

答案

参考答案:(1)租赁办公室的纳税调整为1.8万元。投资者及其家庭发生的生活费用与企业生产经营费用混合在一起,并且难以划分的,不允许在税前扣除。所以,租赁办公室兼作住房的费用不得在税前扣除,一律视同生活费用。
(2)张某工资的纳税调整=4-0.2×10=2(万元)
投资者个人工资不得税前扣除,只能按2000元/月的统一费用扣除标准扣除。
(3)雇员工资可以据实扣除。
(4)业务招待费扣除限额40×5‰0.2(万元)<3×60%=1.8(万元),实际可以扣除 0.2万元。
应纳税调整=3-0.2=2.8(万元)
(5)2009年餐馆经营应纳税所得额=40-36+1.8+2+2.8=10.6(万元)
应缴纳的个人所得税=10.6×35%-0.675=3.04(万元)

判断题
单项选择题

Weak dollar or no, $ 46,000-the price for a single year of undergraduate instruction amid the red brick of Harvard Yard-is (1) But nowadays cost is (2) barrier to entry at many of America’s best universities. Formidable financial-assistance policies have (3) fees or slashed them deeply for needy students. And last month Harvard announced a new plan designed to (4) the sticker-shock for undergraduates from middle and even upper-income families too.

Since then, other rich American universities have unveiled (5) initiatives. Yale, Harvard’s bitterest (6) , revealed its plans on January 14th. Students whose families make (7) than $60,000 a year will pay nothing at all. Families earning up to $ 200,000 a year will have to pay an average of 10% of their incomes. The university will (8) its financial- assistance budget by 43%, to over $ 80m.

Harvard will have a similar arrangement for families making up to $180,000. That makes the price of going to Harvard or Yale (9) to attending a state-run university for middle-and upper-income students. The universities will also not require any student to take out (10) to pay for their (11) , a policy introduced by Princeton in 2001 and by the University of Pennsylvania just after Harvard’s (12) . No applicant who gains admission, officials say, should feel (13) to go elsewhere because he or she can’t afford the fees.

None of that is quite as altruistic as it sounds. Harvard and Yale are, after all, now likely to lure more students away from previously (14) options, particularly state-run universities, (15) their already impressive admissions figures and reputations.

The schemes also provide a (16) for structuring university fees in which high prices for rich students help offset modest prices for poorer ones and families are less (17) on federal grants and government-backed loans.

Less wealthy private colleges whose fees are high will not be able to (18) Harvard or Yale easily. But America’s state-run universities, which have traditionally kept their fees low and stable, might well try a differentiated (19) scheme as they raise cash to compete academically with their private (20) . Indeed, the University of California system has already started to implement a sliding-fee scale.

5()

A.different

B.same

C.similar

D.encouraging