问题 问答题

位于市区的某摩托车生产企业,为增值税一般纳税人,注册资本500万元。2011年生产经营情况如下:
(1)销售给批发商两轮摩托车8000辆,开具增值税专用发票,注明销售额6000万元;该企业下设的专卖店,零售两轮摩托车1600辆,开具普通发票,取得销售收入1600万元。
(2)接受某单位捐赠摩托车配件一批,取得专用发票上注明货物金额26万元,进项税额4.2万元,专用发票已通过认证。本期购进原材料的价款是2600万元,取得增值税专用发票并已通过认证。
(3)将自产的3辆三轮摩托车作为职工福利发放给本企业职工,同类摩托车市场不含税价格每辆0.5万元。
(4)两轮摩托车成本每辆0.3万元,三轮摩托车成本每辆0.2万元。
(5)销售费用600万元(其中广告费420万元)、财务费用300万元(其中向母公司借款2000万,年利率为10%,银行同期同类贷款利率为7%)、管理费用500万元(其中含业务招待费50万元,含新产品研究开发费用80万元)。
(6)营业外支出科目反映业务如下:直接向贫困地区捐款25万元,以管理费的名义支付母公司款项15万元,6月因管理不善导致库存价值28万元的外购原材料(不含增值税税额)被盗,10月取得保险公司赔款8万元,财产损失已报经主管税务机关批准,同意税前扣除。
(7)取得国债利息收入20万元。已知当年国家发行的最长期限的国债年利率为5%。
(8) 2011年12月份购置并实际使用规定的环保专用设备并取得普通发票价税合计150万元,符合设备投资抵免企业所得税优惠政策。
(9)该摩托车生产企业合并一家主要从事轮胎生产的小型股份公司,股份公司全部资产的公允价值为2600万元,全部负债为800万元,未超过弥补年限的亏损为300万元。合并时摩托车生产企业给股份公司的股权支付额为1800万元,现金支付200万元。该合并业务符合特殊性税务处理的条件且选择此方法执行。
(说明:该企业增值税税率17%,摩托车消费税税率10%。)
要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。

计算应纳税所得额时,准予扣除的期间费用(不包括研究开发费加计扣除额)。

答案

参考答案:计算应纳税所得额时,准许扣除的期间费用(不包括研究开发费加计扣除额)。
广告费限额=(6000+1600+1.17+3×0.5)×15% =1105.35(万元),实际发生额420万元;未超过限额,允许全额税前扣除。
业务招待费扣除限额为销售(营业)收入的5‰=(6000+1600÷1.17+3×0.5)×5%=36.85(万元),实际发生额的60%=50×60% =30(万元),准予扣除30万元。
可扣除的财务费用=260-1800×10%+420×2×7% =138.80(万元)。所得税前可以扣除的期间费用(不包括研究开发费用加计扣除额)=600+500-50+30+138.80=1218.80(万元)。

选择题
阅读理解

T-shirts out; uniforms in

School uniforms(制服) are becoming more and more popular across the U.S.A. That’s no surprise, because they offer many benefits. They immediately end the powerful social sorting and labeling (标记) that come from clothing. If all students are dressed in the same way, they will not pay too much attention to their clothing, and some of them will not be laughed at for wearing the “wrong” clothes.

Some people are against the strict rule of school uniforms, but they do not realize that students already accept a kind of rule — wanting to look just like their friends. The difference is that the clothing students choose for themselves creates social barriers(障碍); school uniforms tear those barriers down.

As in other places, uniforms remind the wearers of their purposes and duties. For example, when a man or woman puts on a police uniform, he or she becomes, for a time, the symbol (象征) of law and order. The uniform means to the wearer his or her special duties and sends the same message to everyone the wearer meets. People with different jobs wear uniforms of one kind or another. For students, the school uniform reminds them that their task for the six or seven hours they are in school is to get an education.

Some parents are unhappy about uniforms, saying that school uniforms will affect their children’s “creativity.” First, as noted above, the clothes students choose to wear do not necessarily express their individuality (个性). They just copy their classmates. Second, students have the rest of the day to be as creative as they like. While they’re in school, their job is to master reading, writing, and maths; this should take up all the creativity they have. Mastery of those skills will be good for the students to build up their creativity in every way.

小题1:In Paragraph 1, the word “benefits” probably means       .

A.tasks

B.messages

C.differences

D.advantages小题2: From the passage we learn that uniforms in general       .

A.prevent the wearers from being laughed at

B.help the wearers keep their duties in mind

C.are seen as a symbol of power

D.help to create social barriers小题3: Some people are against school uniforms because       .

A.they fail to realize that students have accepted the uniforms

B.they believe that uniforms will make students less creative

C.they don’t agree that uniforms can remove social barriers

D.they think that school uniforms are too popular小题4:The author would probably agree that       .

A.it makes no difference whether to wear school uniforms or not

B.students’ individuality may not come from school education

C.students’ creativity is related to the clothes they choose

D.school uniforms help to create equality among students小题5: School uniforms are becoming more and more popular and important because _____

A.they can stop the powerful social sorting and labeling.

B.if all students are dressed in the same way, they will not pay too much attention to their clothing.

C.uniforms can remind the wearers of their purposes and duties

D.school uniforms will affect their children’s creativity.