问题 问答题

甲公司为中外合资建筑公司,是增值税一般纳税人,具备建设行政部门批准的建筑业施工资质。甲公司成立于2001年7月,经营期限为20年,注册地为中部地区,注册资本为5 000万元,外资持股比例为85%。2001午甲公司获利500万元。经主管税务机关批准,甲公司的税收优惠政策的执行期间从2002年开始计算。
甲公司2002年至2005午间的盈亏情况如下:2002年亏损200万元,2003年获利300万元,2004年获利600万元,2005年获利800万元,经主管税务机关审查,2002-2005年间甲公司无其他纳税调整事项。
甲公司2006年度有关涉税资料如下:
(1)甲公司第一分公司专门从事水泥构件生产,为本公司的在建工程提供水泥构件,生产剩余部分则对外销售。2006年,第一分公司向甲公司的B工程移交水泥构件的成本为 1 000万元(第一分公司不在B工程的建筑现场),此外,第一分公司还对外销售成本为2000万元的水泥构件,取得不含税销售收入2 200万元。
(2)A工程在本年度内完工。该工程的总承包额为12 960万元。至完工时止,甲公司累计发生工程支出12000万元。2005年,甲公司曾按工程进度为此工程缴纳营业税120万元。
(3)年度内开始施工的B工程已按工程进度收取工程款5 040万元。当年共发生工程成本4 200万元。
(4)本年度内共取得国库券利息收入50万元,取得国库券转让收入100万元。
(5)本年度共发生管理费用360万元,其中交际应酬费200万元。
(6)甲公司无其他费用支出。
(7)甲公司期初留抵的增值税进项税额为30万元。
(8)2007年5月,经公司董事会讨论,决定以2003年计提的20万元公积金,2004年计提的200万元公积金和2005年计提的300万公积金转增股本,并增加本企业的注册资本。本方案当月实施。
要求:
(1)分别计算甲公司2001年至2005年间,各年应交的企业所得税(当地免征地方所得税)。
(2)计算甲公司本年度应该缴纳的增值税和营业税(假定本年度为一个纳税期间)。
(3)分别计算甲公司2006年的应纳税收入、准予扣除项目金额和应纳企业所得税。
(4)计算甲公司2007年的转增股本方案,外方可获得的再投资退税额。

答案

参考答案:(1)甲公司2001年至2005年各年应交的所得税:
2001年应交所得税=500×30%=150(万元)
2002年亏损,免交所得税。
2003年盈利,但作为一个获利年度,免交所得税
2004年减半征收企业所得税=600×30%=2=90(万元)
2005年减半征收所得税=800×30%/2=120(万元)
(2)甲公司应该缴纳的增值税:
①应纳增值税销项税额=2 200×17%+1 000×(1+10%)×17%=561(万元)
应该缴纳的增值税=561-30=531(万元)
②应该缴纳的营业税:
A工程和B工程=(12 960+5 040)×3%-120=420(万元)
(3)应纳税收入总额,扣除项目金额及应纳所得税的计算:
应纳税收入总额=2 200+1 000×(1+10%)+12 960+5040+100=21 400(万元)
交际应酬费的扣除限额计算:
销货部分:
[2 200+1 000×(1+10%)-1 500]×0.003+1 500×0.005=12.9(万元)
业务收入部分:
[12 960+5040-500]×0.01+500×0.005=177.5(万元)
合计为190.4万元,小于200万元,因此,超额部分即9.6万元不允许扣除。
准予扣除项目金额=2000+1 000+12000+4200+(360-9.6)+420=19 970.4(万元)
应纳所得税=(21 400-19 970.4)×30%×50%=214.44(万元)
(4)计算外方再投资退税=(200+300)÷(1-15%)×15%×40%
=35.29(万元)

阅读理解

It was the last day of final examinations at a large college. On the steps of one building, a group of engineering students were discussing the exam that was ahout to begin. On their faces was confidence. This was their last exam before they graduated(毕业)and found jobs.

Some talked of jobs they already had,others of jobs they would get. With four years of college study,they felt ready and able to conquer(征服)the world.

The coming exam,they knew,would be easy. The professor(教授)had said they could bring any books or notes they wanted,but they couldn’t talk to each other during the test.

They walked into the classroom. The professor passed out the papers. The students’ smiles became wide as they saw that there were only five essay-type questions.

Three hours passed and the exam came to an end. Then the professor began to collect the papers. The students no longer looked confident. They seemed worried. No one spoke as the professor faced the class with the papers in her hand.

She looked at all the worried faces in front of her, and then asked,“How many students completed all five questions?”

Not a hand was put up.

‘‘How many of you answered four?” Still no hands.

“Three?Two?”The students moved restlessly in their seats.

“One,then. Certainly somebody finished one.”But the class stayed silent. The professor put down the papers.“That is just what I expected,”she said.

“I just wanted to make sure you realize that even though you have studied engineering for four years, there are still many things about the subject you don’t know. Instead of testing you on what you learned in this class, I’ve given you questions that skilled engineers face in the world outside the classroom. You can’t expect to be an expert(专家)on the day you graduate. You have to learn as you go.”

Then,smiling, she added,“You will all pass this course, but remember that your education has just begun.’’

小题1:What does the underlined word“restlessly”mean in the passage?

A.confidentIy

B.proudly

C.excitedly

D.nervously小题2:Why did the professor design the final exam in such a way?

A.To make the students realize that they still had much to learn after graduation.

B.To find out whether the students could put what they had learned into practice.

C.To show that she had much more knowledge than her students in engineering.

D.To examine whether the students learned what they had been taught in her class.小题3:What can be the best title of the passage?

A.A Playful Joke

B.A Lucky Chance

C.A Strange Professor

D.A Special Exam

单项选择题