问题 问答题 案例分析题

某股份公司2002年企业会计报表利润为20万元,未作任何项目调整,已按33%的所得税率计算缴纳所得税6.6万元。该企业执行计税工资的标准为800元/人/月。2003年1月,税务代理人员接受委托为其代理纳税审查,经查阅2002年度有关账证资料,发现如下问题:

1.企业2002年度,年初职工人数85人,年终职工人数115人,实际列支工资、津贴、补贴、奖金为120万元;

2.企业向其他非金融机构取得周转金20万元,年利率11%,本年列支利息2.2万元,同期同类银行贷款利率执行标准为6%;

3.全年销售收入6000万元,企业列支业务招待费25万元;

4.全年提取职工福利费16.8万元,工会经费2.4万元,教育经费1.8万元;

5.6月5日“管理费用”科目列支厂部办公室使用的空调器1台,价款0.6万元(折旧年限按6年计算,不考虑残值);

6.其他经核实均无问题,符合企业会计制度及税法规定。

简述其中存在的问题。

答案

参考答案:

存在问题:

(1)工资及三项费用超标准。

税法规定,企业实际发放的工资超过了计税工资标准,超过的部分不得在税前扣除。纳税人的职工工会经费、职工福利费、职工教育经费,分别按照计税工资总额的2%、14%、1.5%计算扣除。

平均职工人数=(85+115)÷2=100(人)

计税工资总额=100×800×12=960000(元)

工资超标准列支=1200000-960000=240000(元)

职工福利费超标准列支=168000-960000×14%=168000-134400=33600(元)

工会经费超标准列支=24000-960000×2%=24000-19200=4800(元)

职工教育经费超标准列支=18000-960000×1.5%=18000-14400=3600(元)

(2)多列支利息支出。

税法规定,纳税人在生产经营期间向金融机构借款的利息支出,按照实际发生数扣除;向非金融机构借款的利息支出,不高于按照金融机构同类、同期贷款利率计算的数额以内的部分准予扣除,超过的部分不得扣除。多列支利息额:200000×(11%-6%)=10000(元)

(3)多列支出业务招待费分析:

《企业所得税税前扣除办法》第四十三条规定,纳税人发生的与其经营业务直接相关的业务招待费,在下列规定比例范围内,可据实扣除:全年销售(营业)收入净额在1500万元及其以下的,不超过销售(营业)收入净额的5‰;全年销售(营业)收入净额超过1500万元的,不超过该部分的3‰。

扣除限额=(60000000-15000000)×3‰+15000000×5‰=105000+75000=180000(元)

超限额列支业务招待费=250000-180000=70000(元)

(4)厂部办公室购买的空调器属资本性支出,应转作固定资产处理。新购买的空调器从7月份起可以提取折旧。

应补提折旧=6000÷6年×6÷12=500(元)

合计调增应纳税所得额=6000-500=5500(元)

选择题
阅读理解

Despite rising education levels, Americans of every age are reading less and less for pleasure these days, according to an analysis by the National Endowment for the Arts. The decline(下降) could have bad effects as people tune out books, tune in popular culture and become less socially engaged.

"We've got a public culture which is almost entirely commercial(商业化)and novelty - driven (追新)," says NEA chairman Dana Gioia. "I think it's letting the nation down."

The study gathers years of data on Americans' reading habits and finds that, at every age group, we're reading less.

Most of the data have appeared in private, government and university surveys, but today's report is the first to combine them into a single portrait. It suggests that the demands of school, work and family and the decisive advantage of other forms of entertainment have caused the decline in reading for millions of Americans.

·Only 38% of adults in 2006 said they had spent time reading a book for pleasure.

·65% of college freshmen in 2005 said they read little or nothing for pleasure.

·30% of 13 - year - olds in 2004 said they read for fun "almost every day," down from 35% in 1984.

According to Gioia, a poet, they decline is probably the single most important social issue in the United States today. The findings should be a wake - up call to educators to change the way they teach literature at every level. It was once believed that if someone went to college, they would become a lifelong reader. What we're seeing right now is that we're no longer producing readers. We're producing B. A. s and M. A. s and Ph. D. s.

Cioia also wants main media to wake up to how they can promote good books in many ways. He notes that when a character in the 1994 film Four Weddings and a Funeral recited a few lines of W. H. Auden's poem Funeral Blues, the poet briefly became a best seller.

65.The underlined phrase "tune out" in the first paragraph probably means________.

A.close    B.publish C.prove   D.read

66.According to Dana Gioia, the change of Americans' reading habit________.

A.is positive and valuable      B.does harm to the nation

C.is caused only by popular culture      D.can make poets best sellers

67.Which of the following is NOT the cause for the change in reading habit?

A.Demands of getting a B. A., M. A. or Ph. D.

B.Demands of family, school and work.

C.The change in the way the literature is taught.

D.Advantages of the entertainment.

68.We can infer that the number of teenagers reading for pleasure reduced by________in 20 years.

A.30%    B.38%    C.65%    D.5%