2010年注冊會計師《稅法》沖刺實驗模擬試題(1)

　　(2)

　　第十三行：調增48萬元

　　業(yè)務招待費限額=(15000+300)×5‰=76.5萬元>120×60%=72(萬元)

　　所以，稅前扣除業(yè)務招待費為72萬元。

　　依據(jù)：企業(yè)發(fā)生的與生產經(jīng)營活動有關的業(yè)務招待費支出，按照發(fā)生額的60%扣除，但最高不得超過當年銷售(營業(yè))收入的5‰?。

　　第十三行應調整的應納稅所得額=120-72=48(萬元)

　　第十四行： 0

　　廣告宣傳費扣除限額=(15000+300)×15%=2295(萬元)

　　本期實際發(fā)生廣告費用1400萬元，可以據(jù)實扣除，所以，第十四行調整為0;

　　依據(jù)：除國務院財政、稅務主管部門另有規(guī)定外，廣告費和業(yè)務宣傳費支出不超過當年銷售(營業(yè))收入15%的部分，準予扣除;超過部分，準予在以后納稅年度結轉扣除。

　　第十五行：0

　　福利費用稅前扣除限額=820×14%=114.8(萬元)大于實際發(fā)生98萬元，所以，福利費用據(jù)實扣除;

　　第十六行：工會經(jīng)費稅前扣除限額=820×2%=16.4(萬元)和實際發(fā)生16.4萬元一致，所以，工會經(jīng)費不調整;

　　教育經(jīng)費稅前扣除限額=820×2.5%=20.50(萬元)小于實際發(fā)生25萬元，所以，教育費調整增加25-20.5=4.5(萬元);

　　第十六行：0+4.5=4.5(萬元)

　　三項經(jīng)費稅前扣除規(guī)定：職工福利費扣除標準是不超過工資薪金總額的14%部分，準予扣除;職工工會經(jīng)費扣除標準是，不超過工資薪金總額2%部分，準予扣除。對于職工教育經(jīng)費，扣除標準有所提高，新標準是不超過工資薪金總額2.5%的部分，準予扣除;而且對超標準部分，準予在以后納稅年度結轉扣除。

　　第十七行：調增50萬元

　　捐贈限額=5297.84×12%=635.74(萬元)

　　向災區(qū)捐款300萬元，小于限額，所以，據(jù)實扣除，不做調整;

　　行政罰款要全額調整。

　　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“應納所得稅的計算”知識點進行考核】

　　【答疑編號10079040】