2010年注册会计师《税法》冲刺实验模拟试题(4)

　　(5) Tax payable for maintaining and building cities, payable and charges of education funds=(1133.8+0.6)×(7%+3%)=113.44

　　The total pre-tax income=12+9000+46.8/(1+17%)=9052

　　(7) The deducted cost and expense before tax.

　　①The deducted cost=5500

　　②The deducted limitation amount of advertising expense=9052×30%=2715.6, the actual amount is 800, so it can be fully deducted.

　　The deducted sales expense is 1200.

　　③The deducted financial expense=320-20+200×5%=310

　　④The limitation amount of business entertainment=9052×5‰=45.26<140×60%=84, and it can deduct 45.26

　　The total amount of deducted cost and expense before tax (including R&D expense) =5500+1200+310+945+40=7995

　　(8) The adjustments of the labor union expenditure, the employee welfare expenditure, and the employees’ education expenditure.

　　The adjusted amount of the labor union expenditure=2300×2%-40=6

　　The limitation amount of the employee welfare expenditure=2300×14%=322, the actual amount is 300, so it can be fully deducted, no adjustments.

　　The limitation amount of the employees’ education expenditure=2300×2.5%=57.5, the actual amount is 57.5, so it can be deducted according the limitation amount, it is the same as the cost expense that the corporate records, no adjustments. The amount of the adjustments of the labor union expenditure, the employee welfare expenditure, and the employees’ education expenditure is 6.

　　[Hint] The amount which is under the limitation, it can be fully deducted, and which is above the limitation, it only can be deducted the limitation.

　　(9) The deducted amount of non-operating expense before tax.

　　The deducted amount of material loss=50×(1+17%)-10=48.5

　　The limitation amount of deduced public donation=Accounting profit×12%

　　=(9052-5500-1200-320-960-48.5-50.4-29.34-0.6-113.44-8-5)×12%

　　=816.72×12%

　　=98.01

　　The amount of the actual public donation 8 which is under the limitation, it can be fully deducted. The amount of donation to elder service organization directly 5 can’t be deducted.

　　The deducted amount of non-operating expense before tax=48.5+8=56.5

　　(10) Corporate income tax payable

　　The corporate taxable income=9052-7995-0.6-113.44+6-56.5=892.46(Direct method)

　　Or:=816.72+320-310+140-45.26-80×50%+6+5=892.46(Indirect method)

　　Corporate income tax payable=892.46×25%=223.12

　　【该题针对“应纳所得税的计算”知识点进行考核】

　　【答疑编号10085833】