培训考试企业所得税练习(国外英语资料).doc

培训考试企业所得税练习(国外英语资料) 1. (1) the answer 】 【 points back to profit from the associated enterprises shall be exempted from income tax increase (2) the donation amount = 20-85 x = 9.8 12% (ten thousand yuan), (3) other projects increase income = 4 + 6 = 10 (4), 2008 (ten thousand yuan) shall pay enterprise income tax = (85-17 + 9.8 + 10) x 25% = 21.95 (ten thousand yuan) A food company is a resident enterprise, assuming 2008 business operation is the following: the product sales revenue is 12 million yuan, the other business income 360,000 yuan. Pay VAT 840 thousand yuan, business tax 18 thousand yuan, urban construction tax 60 thousand yuan. Sales cost of 7 million yuan, sales cost 2.4 million yuan (including 2 million yuan in advertising), management fees of 1.2 million yuan, pay other units interest on borrowing 300000 yuan (80000 yuan more than bank interest rate calculation of interest). The expenses of the business outside the business are 900,000 yuan ($20,000 for the quality inspection department and 30,000 yuan for a certain department store). Please calculate the enterprise income tax of the enterprise in 2008. (1) accounting profit = 1200 + 360-1.8-6-700-240-240-20/20390= 48.2 (10,000 yuan) (2) adjusting the item: the advertising fee: the limit = (1200 + 36) times 15% = 185.4 (10,000 yuan), the standard 200-185.4 = 14.6 (yuan, the amount of taxable income); Interest: the taxable income amount shall be 80,000 yuan; (3) quality inspection departments impose a fine or to mall sponsorship may deduct, increases the amount of taxable income 50000 yuan. (3) the amount of taxable income = 48.2 + 14.6 + 8 + 5 = 14.6 (ten thousand yuan), (4) the tax payable = 75.8 x 25% = 18.95 (ten thousand yuan) An enterprise for the Chinese people enterprise, the enterprise income tax in 2009, through the audit of the accounting firm, the accounting profit of the enterprise 2008 is 7 million yuan. Other information about the 2008 year of filing is as follows: (1) the product has a sa