问题 问答题 简答题

综合题:某机器设备生产企业,2014年全年主营业务收入6000万元,其他业务收入1800万元,营业外收入800万元,主营业务成本3500万元,其他业务成本500万元,营业外支出600万元,营业税金及附加320万元,销售费用900万元,管理费用700万元,财务费用180万元,投资收益1000万元。当年发生的部分业务如下:

(1)实际发放职工工资1500万元,含向本企业安置的10名残疾人员支付的工资薪金36万元。

(2)发生职工福利费支出220万元,拨缴工会经费24万元并取得专用收据,发生职工教育经费支出40万元。(3)发生广告费支出500万元,以前年度累计结转至本年的广告费扣除额为200万元。发生与企业生产经营业务相关的业务招待费支出80万元。

(4)取得经国务院批准,所在省财政厅财政补贴款100万元并已全额计入"营业外收入",省政府文件具体要求该资金专门用于某种设备生产技术的研发,企业对该资金及支出单独进行核算,当年尚未使用该资金。(5)向境外非关联公司支付与经营有关的担保费50万元,另支付不超过金融机构同期同类贷款利率计算的借款利息30万元。

(6)取得股息300万元,其中含来自境内40%持股子公司的股息200万元(非上市居民企业);来自海外100%持股子公司的股息100万元(不考虑预提所得税),海外子公司已在所在国缴纳了企业所得税,企业所得税税率为20%。(其他相关资料:除非特别说明,各扣除项目均已取得有效凭证,相关优惠及税收抵免已办理必要手续,不考虑税收协定的影响)

要求:根据上述资料,按照要求(1)至要求(7)回答下列问题,每问需计算出合计数。

(1)计算业务(1)应调整的应纳税所得额。

(2)计算业务(2)应调整的应纳税所得额。

(3)计算业务(3)应调整的应纳税所得额。

(4)计算业务(4)应调整的应纳税所得额。

(5)计算业务(5)应调整的应纳税所得额。

(6)计算业务(6)应调整的境内应纳税所得额、境外已纳所得税款总额、当年抵免限额。

(7)计算该企业当年应纳企业所得税额。

答案

参考答案:

(1)业务(1)应调减应纳税所得额36万元。(2)职工福利费税前扣除限额=1500×14%=210(万元),实际支出220万元,应调增应纳税所得额=220-210=10(万元)工会经费税前扣除限额=1500×2%=30(万元),实际拨缴24万元,准予全额扣除,不需要进行调整。职工教育经费税前扣除限额=1500×2.5%=37.5(万元),实际发生40万元,应调增应纳税所得额=40-37.5=2.5(万元)业务(2)应调增应纳税所得额=10+2.5=12.5(万元)。(3)广告费税前扣除限额=(6000+1800)×15%=1170(万元),实际发生500万元未超过扣除限额,准予全额扣除;以前年度累计结转至本年的广告费扣除额200万元,也可以在本年扣除,应纳税调减200万元。业务招待费实际发生额的60%=80×60%=48(万元),销售(营业)收入的5‰=(6000+1800)×5‰=39(万元),业务招待费税前扣除限额为39万元,应调增应纳税所得额=80-39=41(万元)业务(3)应调减的应纳税所得额=200-41=159(万元)。(4)企业取得国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金属于不征税收入,在计算应纳税所得额时从收入总额中减除;业务(4)应调减应纳税所得额100万元。(5)业务(5)应调整的应纳税所得额为0。(6)业务(6)应调减的境内应纳税所得额300万元。境外已纳所得税款总额=100÷(1-20%)×20%=25(万元)当年抵免限额=100÷(1-20%)×25%=31.25(万元)。(7)境内应纳税所得额=6000+1800+800-3500-500-600-320-900-700-180+1000-36+12.5-159-100-300=2317.5(万元)该公司2014年应纳企业所得税额=2317.5×25%+(31.25-25)=585.63(万元)。

填空题

When you stop and think about your high school or college alma mater, were your experiences more positive or negative Do your feelings of (1) in that school have anything to do with whether or not your school was single-sex or coed (2) to send their children to single-sex schools, because they feel both (3) when they study in the company of students of the same sex. They (4) .
For years, only parents who could afford to send their children to private schools, or who had (5) , chose single-sex education for their children. Single-sex schooling was (6) for most American families. Today, however, along with (7) , public schools are experimenting with the idea of (8) .
Girls may be the ones who benefit most from single-sex schooling. Studies have shown that (9) in coed classrooms because teachers sometimes pay more attention to boys. Girls’ (10) toward their studies tends to disappear as they begin to feel less successful. They start to (11) outperform them in math and science. As boys (12) , girls start to lose it. Moreover, adolescence is (13) for girls. As they experience adolescent changes, some girls become depressed, develop an addiction, or suffer from (14) .
In the early 1990s, some influential people said that being in single-sex classes could (15) . Schools across the country began creating single-sex classrooms and schools. But many critics claim that (16) may actually be detrimental to a girl’s education because they (17) of sex differences.
The renewed interest in single-sex schooling (18) among Americans. Those who give it full endorsement believe girls need an all-female environment to take risks and find their own voices. Those who (19) of single-sex schooling wonder whether students’ lack of achievement warrants returning to an educational system that divides the sexes. They believe there is no (20) .

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