2010年注冊(cè)會(huì)計(jì)師《稅法》沖刺模擬試題(1)

　　(2)

　　第十三行：調(diào)增48萬(wàn)元

　　業(yè)務(wù)招待費(fèi)限額=(15000+300)×5‰=76.5萬(wàn)元>120×60%=72(萬(wàn)元)

　　所以，稅前扣除業(yè)務(wù)招待費(fèi)為72萬(wàn)元。

　　依據(jù)：企業(yè)發(fā)生的與生產(chǎn)經(jīng)營(yíng)活動(dòng)有關(guān)的業(yè)務(wù)招待費(fèi)支出，按照發(fā)生額的60%扣除，但最高不得超過(guò)當(dāng)年銷售(營(yíng)業(yè))收入的5‰?。

　　第十三行應(yīng)調(diào)整的應(yīng)納稅所得額=120-72=48(萬(wàn)元)

　　第十四行： 0

　　廣告宣傳費(fèi)扣除限額=(15000+300)×15%=2295(萬(wàn)元)

　　本期實(shí)際發(fā)生廣告費(fèi)用1400萬(wàn)元，可以據(jù)實(shí)扣除，所以，第十四行調(diào)整為0;

　　依據(jù)：除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門(mén)另有規(guī)定外，廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出不超過(guò)當(dāng)年銷售(營(yíng)業(yè))收入15%的部分，準(zhǔn)予扣除;超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。

　　第十五行：0

　　福利費(fèi)用稅前扣除限額=820×14%=114.8(萬(wàn)元)大于實(shí)際發(fā)生98萬(wàn)元，所以，福利費(fèi)用據(jù)實(shí)扣除;

　　第十六行：工會(huì)經(jīng)費(fèi)稅前扣除限額=820×2%=16.4(萬(wàn)元)和實(shí)際發(fā)生16.4萬(wàn)元一致，所以，工會(huì)經(jīng)費(fèi)不調(diào)整;

　　教育經(jīng)費(fèi)稅前扣除限額=820×2.5%=20.50(萬(wàn)元)小于實(shí)際發(fā)生25萬(wàn)元，所以，教育費(fèi)調(diào)整增加25-20.5=4.5(萬(wàn)元);

　　第十六行：0+4.5=4.5(萬(wàn)元)

　　三項(xiàng)經(jīng)費(fèi)稅前扣除規(guī)定：職工福利費(fèi)扣除標(biāo)準(zhǔn)是不超過(guò)工資薪金總額的14%部分，準(zhǔn)予扣除;職工工會(huì)經(jīng)費(fèi)扣除標(biāo)準(zhǔn)是，不超過(guò)工資薪金總額2%部分，準(zhǔn)予扣除。對(duì)于職工教育經(jīng)費(fèi)，扣除標(biāo)準(zhǔn)有所提高，新標(biāo)準(zhǔn)是不超過(guò)工資薪金總額2.5%的部分，準(zhǔn)予扣除;而且對(duì)超標(biāo)準(zhǔn)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。

　　第十七行：調(diào)增50萬(wàn)元

　　捐贈(zèng)限額=5297.84×12%=635.74(萬(wàn)元)

　　向?yàn)?zāi)區(qū)捐款300萬(wàn)元，小于限額，所以，據(jù)實(shí)扣除，不做調(diào)整;

　　行政罰款要全額調(diào)整。

　　Solution (all figures in ten thousands)

　　The 13th line: the adjusted amount+48

　　The limitation amount of business entertainment=(15000+300)×5‰=76.5>120×60%=72

　　So the deduction of business entertainment before tax is 72.

　　According to the business entertainment expense occurs to the operation activity could be 60% deduction, it may not exceed 5‰of the sales revenue of that year.

　　The 13th line, the adjusted taxable income=120-72=48

　　The 14th line: 0

　　The deducted limitation amount of advertising expense=(15000+300)×15%=2295

　　Actual advertising expense occurs during the period is 1400, and it could be fully deducted, so the adjusted amount of the 14th line is 0.

　　According to the advertising expense can be fully deducted when it occurs not exceed 15%of the sales revenue of that year, the exceeded amount could be deducted in the following tax year, except some rules of the financial and tax department and under state council.

　　The 15th line: 0

　　The deducted limitation amount of welfare expenditure=820×14%=114.8, which is greater than the actual amount 98, so it could be fully deducted the amount which occurs.

　　The 16th line: The deducted limitation amount of labor union expenditure=820×2%=16.4, which is the same as the actual amount, so there is no adjustment.

　　The deducted limitation amount of education expenditure=820×2.5%=20.50, which is less than the actual amount 25, so the adjusted increase amount of education expenditure equals 25-20.5=4.5

　　The 16th line: 0+4.5=4.5

　　The deduction rules of the three expenditure before tax: the standard deduction of the employee welfare expenditure is that it could be fully deducted when it doesn’t exceed 14% of the total salary; the standard deduction of the labor union expenditure is that it could be fully deducted when it doesn’t exceed 2% of the total salary; the standard deduction of the employees’ education expenditure has a little increase, it could be fully deducted when it doesn’t exceed 2.5% of the total salary, and the exceeding amount could be deducted in the following tax year.

　　The 17th line: adjusted amount +50

　　The limitation of donation=5297.84×12%=635.74

　　The amount of donation to the disaster area is 300, which is less than the limitation amount, so it can be fully deducted, and no adjustment.

　　Administration penalty should be fully adjustment.

　　【該題針對(duì)“應(yīng)納所得稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核】

　　【答疑編號(hào)10078744】