2010年注册会计师《税法》冲刺模拟试题(1)

　　(2)

　　第十三行：调增48万元

　　业务招待费限额=(15000+300)×5‰=76.5万元>120×60%=72(万元)

　　所以，税前扣除业务招待费为72万元。

　　依据：企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当年销售(营业)收入的5‰?。

　　第十三行应调整的应纳税所得额=120-72=48(万元)

　　第十四行： 0

　　广告宣传费扣除限额=(15000+300)×15%=2295(万元)

　　本期实际发生广告费用1400万元，可以据实扣除，所以，第十四行调整为0;

　　依据：除国务院财政、税务主管部门另有规定外，广告费和业务宣传费支出不超过当年销售(营业)收入15%的部分，准予扣除;超过部分，准予在以后纳税年度结转扣除。

　　第十五行：0

　　福利费用税前扣除限额=820×14%=114.8(万元)大于实际发生98万元，所以，福利费用据实扣除;

　　第十六行：工会经费税前扣除限额=820×2%=16.4(万元)和实际发生16.4万元一致，所以，工会经费不调整;

　　教育经费税前扣除限额=820×2.5%=20.50(万元)小于实际发生25万元，所以，教育费调整增加25-20.5=4.5(万元);

　　第十六行：0+4.5=4.5(万元)

　　三项经费税前扣除规定：职工福利费扣除标准是不超过工资薪金总额的14%部分，准予扣除;职工工会经费扣除标准是，不超过工资薪金总额2%部分，准予扣除。对于职工教育经费，扣除标准有所提高，新标准是不超过工资薪金总额2.5%的部分，准予扣除;而且对超标准部分，准予在以后纳税年度结转扣除。

　　第十七行：调增50万元

　　捐赠限额=5297.84×12%=635.74(万元)

　　向灾区捐款300万元，小于限额，所以，据实扣除，不做调整;

　　行政罚款要全额调整。

　　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.

　　【该题针对“应纳所得税的计算”知识点进行考核】

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