问题 问答题 简答题

综合题:某玩具生产企业(增值税一般纳税人)注册资金1000万元,2014年销售收入5500万元,销售成本2600万元,营业税金及附加500万元,销售费用1100万元,管理费用790万元,财务费用410万元,投资损失26万元,营业外支出100万元,账面利润为-26万元。会计师事务所在对该企业进行所得税汇算清缴时发现下列资料:

(1)投资收益-26万元为用权益法核算对境内居民企业甲的投资损失26万元。

(2)财务费用410万元,其中50万元为购建固定资产向银行贷款的利息支出(该固定资产当年未达到使用状态);360万元为向低税负地区关联企业借款9个月用于生产经营的3000万元的利息支出,金融机构同期同类贷款年利率为9%。

(3)管理费用中,60万元为预计负债支出;5万元为一项专利权的摊销金额,该专利权为当年7月份以100万元价款(不含增值税)向境外企业(未在中国境内设立机构、场所)购买,付款期已到但企业因故尚未支付价款,企业已将该项专利按照10年的使用期限进行摊销,但未做扣缴税款的处理。

(4)销售费用中,115万元为支付给某中介单位的销售佣金,该佣金在税法规定的扣除限额内,但是佣金中的40%为现金支付,取得了相关发票;800万元为广告费用支出。

(5)营业外支出100万元中的70万元为违反购销合同的违约金支出,10万元为诉讼费支出,20万元为违反政府规定被相关职能部门处罚的罚款支出。

(6)审核该期相关账务时还发现,该企业在2月接受了一台不需要安装的机器设备的赠与,对方开具增值税专用发票注明价款10万元,增值税1.7万元,企业自行支付0.3万元运杂费将该设备运回,该设备当月投入使用,但是企业在抵扣了增值税进项税的同时,将该项受赠收入挂在往来账上,也没有对该设备计提折旧(该企业设备净残值规定为10%,折旧年限按照税法规定最低折旧年限计算)。

要求:根据上述资料,按顺序回答下列问题,每问需计算出合计数。

(1)该企业投资收益的纳税调整金额;

(2)该企业借款利息的纳税调整金额;

(3)该企业管理费用的纳税调整金额;

(4)该企业销售费用的纳税调整金额;

(5)该企业营业外支出的纳税调整金额;

(6)该企业接受捐赠及设备使用的纳税调整金额;

(7)该企业的应纳税所得额;

(8)该企业当年应纳的所得税额;

(9)该企业应扣缴的企业所得税。

答案

参考答案:

(1)该企业投资收益的纳税调整金额26万元。(2)该企业借款利息的纳税调整金额275万元。①50万元应资本化的利息在企业所得税前不得扣除;②向关联企业的经营性借款可在所得税前扣除的利息=1000×2×9%÷12×9=135(万元)该企业借款利息的纳税调整额=50+(360-135)=275(万元)。(3)该企业管理费用的纳税调整金额60万元。60万元预计负债在所得税前不得扣除,需要进行纳税调整。(4)该企业销售费用的纳税调整金额46万元。广告费扣除限额=5500×15%=825(万元),该企业广告费未超过限额。用现金形式支付中介单位的销售佣金不得在所得税前扣除。需要纳税调整的金额=115×40%=46(万元)。(5)该企业营业外支出的纳税调整金额20万元。①70万元违反购销合同的违约金支出以及10万元诉讼费支出可以在所得税前扣除;②20万元违反政府规定被相关职能部门处罚的罚款支出在所得税前不得扣除。(6)该企业接受捐赠及设备使用的纳税调整金额10.93万元。①该企业受赠设备应调增应纳税所得额=10+1.7=11.7(万元)②该企业当年将设备提取折旧调减应纳税所得额=(10+0.3)×(1-10%)÷10÷12×10=0.77(万元)总计应纳税调整=11.7-0.77=10.93(万元)。(7)该企业当年应纳税所得额=-26+26+275+60+46+20+10.93=411.93(万元)。(8)该企业应纳的所得税额=411.93×25%=102.98(万元)。(9)该企业应扣缴的企业所得税=100×10%=10(万元)。

选择题
阅读理解

阅读理解。

     Mark was walking home from school one day when he noticed the boy ahead of him had tripped (绊倒)and dropped all of the books he was carrying, along with two sweaters, a baseball bat, a glove and a

small tape recorder. Mark knelt down and helped the boy pick up the scattered (散落的)articles. Since

they were going the same way, he helped to carry part of the burden. As they walked Mark discovered

the boy's name was Bill, that he loved video games, baseball and history, and that he was having lots of

trouble with his other subjects and that he had just broken up with his girlfriend.

      They arrived at Bill's home first and Mark was invited in for a Coke and to watch some television.

The afternoon passed pleasantly with a few laughs and some shared small talk, then Mark went home.

They continued to see each other around school, had lunch together once or twice, then both graduated

from the junior high school. They ended up in the same high school where they had brief contacts over the years. Finally the long awaited senior year came and three weeks before graduation, Bill asked Mark if they could talk. 

      Bill reminded(提醒) him of the day years ago when they had first met. "Did you ever wonder why I

was carrying so many things home that day?" asked Bill. "You see. I had stored away some of my

mother's sleeping pills and I was going home to kill myself. But after we spent some time together talking

and laughing, I realized that if I had killed myself, I would have missed that time and so many others that

might follow. So you see, Mark, when you picked up those books that day, you did a lot more, you

saved my life."

1. Mark helped Bill _______ on his way home. 

A. read all his books

B. play baseball in a game 

C. buy two sweaters and a glove

D. pick up the scattered articles

2. They watched TV, and drank Coke _______. 

A. at Bill's home

B. at Mark's home  

C. at school

D. at the college

3. Bill wanted to kill himself by _______. 

A. carrying many things home

B. taking sleeping pills 

C. cleaning his locker

D. talking and laughing

4. We learn from the passage that _______. 

A. Mark saved Bill's life

B. Bill's mother asked him to die

C. Bill's girlfriend carried books for him

D. Mark wanted to commit suicide, too