A公司2012年发生了1200万元广告费支出，发生时已作为销售费用计入当期损益。税法规定，该类支出不超过当年销售收入15%的部分允许当期税前扣除，超过部分允许向以后纳税年度结转税前抵扣。A公司2012年实现销售收入6000万元。A公司2012年广告费支出的计税基础为（）万元。
A.300
B.1200
C.900
D.0
参考答案：A
解析：税法规定，该类支出税前列支有一定的标准限制，根据当期A公司销售收入的15%计算，当期可予税前扣除900万元（6000×15%），当期未予税前扣除的300万元（1200-900）可以向以后纳税年度结转扣除，其计税基础为300万元。
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SAlES CONTRACT
No.：QJ760125
Date：Oct.10，2008
The Buyer: MoonRiver Import & Export corporation, Busan, Korea
The Seller: Jiangsu Hongling Industrial&Trade Corporation
This contract is made by and between the Seller and the Buyer, whereby the Seller agrees to sell and the Buyer agrees to buy the under-mentioned goods according to the terms and conditions stipulated below:
(1)
| Name of commodity | Quantity | Unit Price | Total Price |
| TV SET52CM (Dragon Brand) | 1000SETS 1000CTNS | USD 80/SET | USD 80000 |
(2)Packing: In Carton
(3)Port of Loading: LIANYUNGANG PORT, Jiangsu, China
(4)Port of destination: BUSAN PORT, Korea
(5)Shipping Mark: N/M
(6)Date of Shipment: Apr.2008 / By Vessel
(7)Terms of Payment: Letter of Credit (No.WE570346 )
(8)Documents Required: Certificate of Quality, issued by CIQ indicating the No.of L/C
The Buyer The Seller
______ ______
