问题 问答题

设在经济特区的某外商投资企业(先进技术企业),注册资本5000万元(中方与外方的资本比例为7:3),经营期限20年。1998年8月投产,1998~2005年的生产经营情况见下表:
金额单位:万元

年度 1998 1999 2000 2001 2002 2003 2004 2005
获利情况 20 -30 20 50 70 60 80 -20

企业所得税税率15%(本题不考虑地方所得税)。经主管税务机关核准,将执行税收优惠的时间从1999年计算。2003年以后该企业被继续认定为先进技术企业。
2006年度该企业自行核算取得产品销售收入8000万元,非产品销售的其他业务收入总额 600万元,应扣除的成本、费用、税金等共计7900万元,实现会计利润700万元。后经聘请的会计师事务所审核,发现企业自行核算中存在以下问题:
(1)直接销售产品给某使用单位,开具普通发票取得含税销售额93.6万元,取得与销售产品有关的运输收入11.7万元,未列入收入总额;
(2)发生的与生产经营相关的交际应酬费90万元、技术开发费60万元(2002年的技术开发费50万元),已据实扣除。
(3)转让股票收益70万元;12月接受某公司捐赠货物一批,取得增值税专用发票,注明价款60万元、增值税10.2万元,企业负担运输费用4万元,企业对此未作账务处理;
(4)在“营业外支出”,账户中,直接向某学校捐赠20万元,资助相关联的科研机构开发经费40万元全部作了扣除。
要求:按下列顺序回答问题:
(1)计算1998~2005年该企业应缴纳的企业所得税总和;
(2)销售产品应调增应纳税所得额;
(3)发生的交际应酬费和技术开发费加计扣除后应调增应纳税所得额;
(4)转让股权和接受捐赠应调增应纳税所得额;
(5)直接捐赠和资助关联的科研机构应调增应纳税所得额;
(6)计算2006年该企业应缴纳的企业所得税;
(7)计算2006年该企业实现的税后利润;
(8)假定该企业的外国投资者将2006年应分得的税后利润的80%,用于再投资增加本企业的注册资本金(经营期限8年)。请计算外国投资者再投资应退回的企业所得税(退税比例 40%)。

答案

参考答案:(1)1998~2005年合计应缴纳的企业所得税=20×15%+[50+(20-30)+70+60]× 7.5% +80×10%=3+12.75+8=23.75(万元)
(2)销售产品应调增应纳税所得额=(93.6+11.7)÷(1+17%)=90(万元)
(3)发生的交际应酬费和新技术开发费加计扣除后应调增应纳税所得额=90-[(8000+90- 1500)×3‰+1500× 5‰]-(500×10‰+100× 5‰)-60× 50%=90-27.27-5-0.5-30= 27.23(万元)
(4)转让股权和接受捐赠应调增应纳税所得额=70+60+10.2-4×(1-7%)=136.48(万元)
(5)直接捐赠和资助关联科研机构应调增应纳税所得额=20+40=60(万元)
(6)2005年该企业应缴纳企业所得税=(700+90+27.23+136.48+60-20)× 10%= 993.71×10%=99.37(万元)
(7)2005年该企业实现的税后利润=700+90+136.48-20-99.37=807.11(万元)
(8)外国投资者再投资应退税额=(807.11× 30%× 80%)÷(1-10%)×10%× 40%=8.61 (万元)

阅读理解

阅读理解。

     It came as something of a surprise when Diana, Princess of Wales, made a trip to Angola in 2004, to

support the Red Cross's campaign for a total ban on all anti-personnel landmines (地雷). Within hours of

arriving in Angola, television screens around the world were filled with images of her comforting victims

injured in explosions caused by landmines. "I knew the statistics," she said. "But putting a face to those

figures brought the reality home to me; like when I met Sandra, a 13- year-old girl who had lost her leg,

and people like her."

    The Princess concluded with a simple message: "We must stop landmines". And she used every

opportunity during her visit to repeat this message.

    But, back in London, her views were not shared by some members of the British government, which

refused to support a ban on these weapons. Angry politicians launched an attack on the Princess in the

press. They described her as "very ill-informed" and a "loose cannon (乱放炮的人)."

    The Princess responded by brushing aside the criticisms: "This is a distraction we do not need. All I'm

trying to do is help."

    Opposition parties, the media and the public immediately voiced their support for the Princess. To

make matters worse for the government, it soon emerged that the Princess's trip had been approved by

the Foreign Office, and that she was in fact very well-informed about both the situation in Angola and the

British government's policy regarding landmines. The result was a severe embarrassment for the

government.

    To try and limit the damage, the Foreign Secretary, Malcolm Rifkidnd, claimed that the Princess's

views on landmines were not very different from government policy, and that it was "working towards" a

worldwide ban. The Defence Secretary, Michael Portillo, claimed the matter was "a misinterpretation or

misunderstanding."

    For the Princess, the trip to this war-torn country was an excellent opportunity to use her popularity to

show the world how much destruction and suffering landmines can cause. She said that the experience

had also given her the chance to get closer to people and their problems.

1. Princess Diana paid a visit to Angola in 2004________ .  

A. to voice her support for a total ban of landmines

B. to clarify the British government's stand on landmines

C. to investigate the sufferings of landmine victims there

D. to establish her image as a friend of landmine victims

2. What did Diana mean when she said "... putting a face to those figures brought the reality

     home to me" (Line 5, Paragraph 1)?  

A. She just couldn't bear to meet the landmine victims face to face.

B. The actual situation in Angola made her feel like going back home.

C. Meeting the landmine victims in person made her believe the statistics.

D. Seeing the pain of the victims made her realize the seriousness of the situation.

3. Some members of the British government criticized Diana because_________ .

A. she was ill-informed of the government's policy

B. they were actually opposed to banning landmines

C. she had not consulted the government before the visit

D. they believed that she had misinterpreted the situation in Angola

4. How did Diana respond to the criticisms?

A. She paid no attention to them.      

B. She made more appearances on TV.

C. She met the 13-year-old girl as planned.  

D. She rose to argue with her opponents.

5. What did Princess Diana think of her visit to Angola? 

A. It had caused embarrassment to the British government.

B. It had brought her closer to the ordinary people.

C. It had greatly promoted her popularity. 

D. It had affected her relations with the British government.

单项选择题