2010年注册会计师《税法》冲刺实验模拟试题(5)

　　(4) The amount of period expense deduction (including R&D expense deduction) when computing the taxable income,

　　Advertising expense limitation=8400×40%=2520, the actual amount 500 doesn’t exceed the limitation.

　　The limitation amount of business entertainment=8400×5‰=42, 60% of the actual amount=60×60%=36, it can be deducted 36.

　　The deduction of the financial expense=300-2000×10%+500×2×7%=170

　　The amount of R&D expense of new products is 80, and it can be deducted 50%.

　　The deductible period expense(including R&D expense deduction)=700+170+640-60+36+80×50%=1526

　　(5) The amount of public donation deduction when computing the taxable income.

　　The limitation of deductible donation=Accounting profit×12%=[8400+35.1(donation accepted)+20(bond interest income)-90×(30+5)(COGS)-1749(consumption tax)-(192.64+82.56)(tax payable for maintaining and building cities, payable and charges of education funds)-(700+300+640)(period expense)-20(public donation)-1(penalty) -30×(1+17%)+10(reparation)]×12%=1594.80×12%=191.38

　　The actual public donation is 20, so it can be fully deducted.

　　(6) Corporate taxable income of 2009.

　　Corporate taxable income of 2009=8400+35.1(donation accepted)+20(bond interest income)-90×(30+5)(COGS)-1749(consumption tax)-275.2(tax payable for maintaining and building cities, payable and charges of education funds)-1526(period expense)-20(public donation)-[30×(1+17%)-10](loss)=1709.8

　　(7) Corporate income tax payable of 2009.

　　Corporate income tax payable of 2009=1709.8×25%=427.45

　　(8) The deductible amount of special equipment investment.

　　According to the new corporate income tax law, the corporate purchase and use the special equipment which is environment protection, save water and energy, safety production, etc, 10% of the investment can be deducted from the corporate income tax payable.

　　(9) The actual corporate income tax payable of 2009.

　　The actual corporate income tax payable of 2009=427.45-20=407.45

　　【该题针对“应纳所得税的计算”知识点进行考核】

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