山西省国税、地税系统企业所得税业务知识考试题

山西省国税、地税系统企业所得税业务知识考试题 山西省国税、地税系统企业所得税业务知识号 答 考试题 案 友情提醒:考试时间150分钟。试卷中涉及税收政策截止 1(下列企业为企业所得税纳税人的是( )。 2011年6月30日。 A(一人有限责任公司 B(个人独资企业 统计复核C(普通合伙企业 D(有限合伙企业 总分 人 人 2(股权转让所得是来源于中国境内的所得还是来源于中国境 外的所得，其判断原则是( )。 一、A(股权 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 签订地 B(被投资企业所在地 题一得分 阅卷人 复核人 单项C(企业股东所在地 D(股权转让所得支付地 选择题(下列各题给出的备选答案中只有一个是正确的，3(某咨询公司2010年从业人数81人，资产总额300万元，请将你认为正确的答案符号[A、B、C、D中选一个]填入2009年度终了后汇算清缴申报纳税调整后所得 -292000元，2010下表中。本题共30小题，每小题1分，共30分。) 年度终了后申报纳税调整后所得320000元，该企业2010年度应纳题1 2 3 4 5 6 7 8 9 10 企业所得税( )元。 号 A(1400 B(2800 答 C(5600 D(7000 案 4(商业企业将购进的货物用于下列用途，应视同销售的是题11 12 13 14 15 16 17 18 19 20 ( )。 号 A(委托加工 B(移送分支机构 答 C(客户品尝 D(橱窗展示 案 5(某房地产开发经营公司截止2009年底允许弥补的以前年度题21 22 23 24 25 26 27 28 29 30 亏损为700万元。2010年第一季度营业收入5000万元，营业成本document management as a breakthrough, and constantly improve the content, active in the application. Government information between the provincial and municipal governments all passed through a network of offices, and six counties (districts) have complete decision-making service system and through dial-up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first to achieve a single network with the city. On the Government's website, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening the network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000. Not long ago, China International e-government technology and application Conference was carried out in the country, "survey of best public services Government website" activities in Pingliang city people's Government website in five Northwestern provinces (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to organ construction general planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 2700 square meters, planting 单位 准考证号 姓名 装 订 线 3000万元，期间费用400万元，未完工开发产品销售收入8000万业务宣传费支出分别为300万元和70万元，当年销售(营业)收元，适用的预计计税毛利率为10%。该房地产开发经营公司2010入2200万元，则该企业当年允许扣除的广告费和业务宣传费支出 )万元。 年第一季度应预缴企业所得税( )万元。 合计是( A(200 B(400 A(187 B(311 C(425 D(600 C(330 D(370 6(在确认企业亏损额时，下列项目不得从收入总额中减除的10(在计算应纳税所得额时，企业缴纳的下列税金不得在税前是( )。 直接扣除的是( )。 A(不征税收入 B(免税收入 A(增值税 B(消费税 C(各项扣除 D(允许弥补的以前年度亏损 C(营业税 D(车船税 7(企业发生的下列职工薪酬支出，没有税前扣除限额的是(企业提取的下列各项准备金不得在税前扣除的是( )。 11 ( )。 A(证券类准备金 B(未到期责任准备金 A(职工福利费 B(解除劳动 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 补偿费 C(贷款损失准备 D(长期股权投资减值准备 C(职工工会经费 D(补充养老保险费 12(下列收入形式属于收入的货币形式的是( )。 A(劳务 B(有关权益 8(某企业2010年7月终止生产经营，生产经营尚未弥补的亏 C(债务的豁免 D(不准备持有至到期的债券投资 损80万元，清算期间全部资产的计税基础为2800万元、可变现价 13(企业取得的下列各项收入不属于财政性资金的是( )。 值为3500万元，发生清算费用100万元，清偿债务2000万元，清 A(直接减免的增值税 B(出口退税款 算过程中发生相关税费500万元。该企业可以向所有者分配的剩余 C(财政补贴 D(财政贷款贴息 资产为( )万元。 14(下列各项收入属于转让财产收入的是( )。 A(895 B(900 A(销售商品收入 B(销售固定资产收入 C(1400 D(3400 C(销售包装物收入 D(销售低值易耗品收入 9(某服装生产企业2010年度实际发生的符合条件的广告费和 (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs ebsite" activities in Pingliang city people's Government website in five Northwestern provinces government technology and application Conference was carried out in the country, "survey of best public services Government w-ot long ago, China International eN . he network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000site, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening tto achieve a single network with the city. On the Government's web up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first-making service system and through dial-) have complete decisionbetween the provincial and municipal governments all passed through a network of offices, and six counties (districtsdocument management as a breakthrough, and constantly improve the content, active in the application. Government information 00 square meters, plantinggeneral planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 27organ construction In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to 2 15(某企业购进一批奶牛，其计算折旧的最低年限是( )。 19(某企业职工人数为300人。2010年度实现收入总额750 A(3年 B(5年 8万元，另有因债权人缘故确实无法支万元，扣除项目金额共计72 C(6年 D(10年 付的款项3万元。该企业2008年度亏损12万元，2009年度亏损8 16(根据企业所得税法的规定，扣缴义务人每次代扣的企业所万元。该企业2010年度应缴纳企业所得税为( )元。 得税税款，缴入国库的期限是自代扣之日起( ) 日内。 A(3600 B(6600 A(7 B(10 C(12500 D(13500 C(15 D(30 20(A房地产开发企业采取基价加超基价分成方式委托B房产 17(企业对职工的下列支出应作为工资薪金支出在税前扣除的营销公司销售开发产品，委托 销售合同 销售合同模板销售合同范本产品销售合同汽车销售合同商品销售合同 约定每平方米基价5000元，是( )。 超过基价的金额双方分成比例是4:6。2010年第三季度，B公司共 A(支付给职工食堂工作人员的工资 销售开发产品10000平方米，销售合同以A企业的名义与购房人签 B(年金 订，均价为6800元。A企业2010年第三季度应确认开发产品销售 C(劳务派遣单位支付给派遣人员的工资 收入( )万元。 D(职工交通补贴 A(5000 B(5720 18(下列销售方式下销售商品收入确认方法正确的是( )。 C(6080 D(6800 A(采用售后回购方式销售商品的，一律按售价确认销售商品21(企业从事下列项目的所得，减半征收企业所得税的是的收入 ( )。 B(以旧换新方式销售商品的，回收的商品允许从销售商品的A(林木的培育和种植 B(中药材的种植 收入中扣减 C(牲畜、家禽的饲养 D(水产的养殖 C(商品销售涉及商业折扣的，不得以扣除商业折扣后的金额22(对符合条件的节能服务公司实施合同能源管理项目，自项确定销售商品收入金额 目取得第一笔生产经营收入所属纳税年度起，可享受的税收优惠是 D(融资性售后回租业务中，承租人出售资产的行为，不确认( )。 为销售收入 document management as a breakthrough, and constantly improve the content, active in the application. Government information between the provincial and municipal governments all passed through a network of offices, and six counties (districts) have complete decision-making service system and through dial-up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first to achieve a single network with the city. On the Government's website, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening the network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000. Not long ago, China International e-government technology and application Conference was carried out in the country, "survey of best public services Government website" activities in Pingliang city people's Government website in five Northwestern provinces (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs 第In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to o 3 页 共 10 页 rgan construction general planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 2700 square meters, planting A(两免三减半 B(三免三减半 27.关于销售商品收入的确认时间，下列说法错误的是( )。 C(五免五减半 D(免征所得税 A.销售商品需要安装和检验的，在购买方接受商品以及安装和 23(根据企业重组所得税处理的相关规定，下列各种支付方式检验完毕时确认收入 属于股权支付的是( )。 B.销售商品采取预收款方式的，在发出商品时确认收入 A(现金支付 B(承担债务 销售商品采用支付手续费方式委托代销的，在收到代销货C. C(实物支付 D(定向增发 款时确认收入 24(S公司在2010年将持有P公司的30%的股权转让，取得股D. 销售商品采用托收承付方式的，在办妥托收手续时确认收权转让收入4000万元，S公司持有P公司股权的计税基础为1600入 万元，至股权变更日，P公司资产负债表中有盈余公积900万元，28(A企业收购B企业持有的C企业100%股权，经评估确认该未分配利润1200万元。S公司应确认股权转让所得( )万元。 项股权公允价值为150万元，B企业取得C企业股权时投资额为100 A(300 B(1770 万元。A企业支付的对价为定向增发市价为140万元的股票和支付 C(2400 D(4000 银行存款10万元。假定符合特殊性税务处理的各项条件和要求， 25(某企业2008年4月18日开业，2010年5月19日终止经则B企业应确认股权转让所得( )万元。 营活动，至2010年9月20日清算结束，则该企业应当办理汇算清A(0 B(3.33 缴的期间是( )。 C(10 D(50 A(2010年1月1日至2010年5月19日 29(关于向关联方的借款利息支出税前扣除，下列表述正确的 B(2010年5月20日至2010年9月20日 是( )。 C(2010年9月20日至2010年12月31日 A(实际支付的利息不包括担保费 D(2010年1月1日至2010年12月31日 B(支付利息的企业的实际税负不得高于境内关联方 26(自2010年7月1日起，工会经费的税前扣除凭证是( )。 C(向几个关联方借款的，关联债资比例应分别计算 A(《工会经费收入专用收据》 B(《工会经费拨缴款专用收据》 D(按规定计算的不得扣除的利息支出，不得结转到以后纳税 C(《工会经费收入专用发票》 D(《工会经费收款收据》 (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs ebsite" activities in Pingliang city people's Government website in five Northwestern provinces government technology and application Conference was carried out in the country, "survey of best public services Government w-ot long ago, China International eN . he network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000site, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening tto achieve a single network with the city. On the Government's web up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first-making service system and through dial-) have complete decisionbetween the provincial and municipal governments all passed through a network of offices, and six counties (districtsdocument management as a breakthrough, and constantly improve the content, active in the application. Government information 00 square meters, plantinggeneral planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 27organ construction In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to 4 1(下列各项属于企业所得税征税范围的有( )。 年度 A(居民企业来源于中国境外的所得 30(下列关于房地产开发企业所得税的说法，符合税法规定的 B(设立机构、场所的非居民企业，其机构、场所来源于中国是( )。 境内的所得 A(委托境外机构销售开发产品的，支付境外机构的销售费用 C(未设立机构、场所的非居民企业来源于中国境外的所得 不超过5%的允许扣除 D(居民企业来源于中国境内的所得 B(企业开发产品转为自用的，不得在税前扣除折旧 E(非居民企业在中国境内设立的机构、场所取得与其没有实C(企业因国家无偿收回土地使用权而形成的损失，不得作为 际联系的所得 资产损失处理 2(根据企业所得税法的规定，企业的下列各项支出，在计算D(房地产开发企业成本计税对象应在开工前确定，并报主管 应纳税所得额时，准予从收入总额中直接扣除的有( )。 税务机关备案 A(企业对外投资转让时投资资产的成本 二、题二得分 阅卷人 复核人 B(转让固定资产发生的费用 多项 C(非居民企业向总机构支付的合理费用 选择题(下列各题给出的备选答案中有两个或两个以上是 D(未经核定的固定资产减值准备 正确的，请将你认为正确的答案符号[A、B、C、D、E中 E(生产性生物资产死亡发生的损失 选两个或两个以上]填入下表中。本题共15小题，每小题 3(关于佣金和手续费的税前扣除，下列表述正确的有( )。 2分，多选、错选本题不得分，少选但所选答案正确的， A(财产保险企业按当年全部保费收入的15%计算扣除限额 每个得0.5分，共30分。) B(企业应与具有合法经营资格中介服务企业或个人签订代办题号 1 2 3 4 5 6 7 8 协议或合同 答案 C(委托企业代理的，以现金方式支付的手续费及佣金不得在题号 9 10 11 12 13 13 15 税前扣除 答案 D(企业为发行权益性证券支付给有关证券承销机构的手续费 document management as a breakthrough, and constantly improve the content, active in the application. Government information between the provincial and municipal governments all passed through a network of offices, and six counties (districts) have complete decision-making service system and through dial-up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first to achieve a single network with the city. On the Government's website, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening the network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000. Not long ago, China International e-government technology and application Conference was carried out in the country, "survey of best public services Government website" activities in Pingliang city people's Government website in five Northwestern provinces (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs 第In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to o 5 页 共 10 页 rgan construction general planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 2700 square meters, planting B(企业的各项资产应以历史成本为计税基础 及佣金不得在税前扣除 C(企业持有各项资产期间发生资产增值或者减值，一律不得E(企业已计入固定资产的手续费及佣金支出不得在税前扣除 调整资产的计税基础 4(下列单位具备公益性捐赠税前扣除资格的有( )。 D(盘盈的固定资产，以同类固定资产的公允价值为计税基础 A(县级人民政府 E(自行建造的固定资产，以竣工结算前发生的支出为计税基B(村委会 础 C(符合规定条件的公益性社会团体 8(关于固定资产的折旧，下列表述错误的有( )。 D(符合规定条件的公益性群众团体 A(已足额提取折旧仍继续使用的，不得继续提取折旧 E(地市级人民政府的民政局 B(火车的最低折旧年限为4年 5(下列各项属于资产损失税前扣除具有法律效力的外部证据 C(企业固定资产投入使用后，工程款项未取得全额发票的，的有( )。 不得计提折旧扣除 A(企业的破产清算公告或清偿文件 D(新税法实施前已投入使用的固定资产，其残值在新税法实B(专业技术部门的鉴定报告 施后不得重新确定 C(保险公司对投保资产出具的出险调查单 E(改建的固定资产都应当延长折旧年限 D(相关经济行为的业务合同 9(关于技术转让所得的税收优惠，下列表述正确的有( )。 E(资产盘点表 A(一个纳税年度内居民企业技术转让所得超过500万元的，6(下列项目中，以负担或支付所得的企业或机构、场所所在 减半征收企业所得税 地为所得来源地的有( )。 B(技术转让收入不包括销售或转让设备、仪器、零部件、原A(利息 B(股息 材料的收入 C(租金 D(特许权使用费 C(技术转让收入包括与技术转让项目密不可分的技术咨询等E(权益性投资资产转让所得 收入 7(关于资产和资产的计税基础，下列表述正确的有( )。 D(技术转让所得不需要分摊企业的期间费用 A(资产包括长期待摊费用 (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs ebsite" activities in Pingliang city people's Government website in five Northwestern provinces government technology and application Conference was carried out in the country, "survey of best public services Government w-ot long ago, China International eN . he network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000site, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening tto achieve a single network with the city. On the Government's web up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first-making service system and through dial-) have complete decisionbetween the provincial and municipal governments all passed through a network of offices, and six counties (districtsdocument management as a breakthrough, and constantly improve the content, active in the application. Government information 00 square meters, plantinggeneral planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 27organ construction In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to 6 E(应向主管税务机关办理减免税备案手续 的主要或关键固定资产 10(在计算应纳税所得额时，下列支出允许税前扣除的有D(企业采取缩短折旧年限方法的，对其购置的已使用过的固 ( )。 定资产，其最低折旧年限不得低于《实施条例》规定的最低折旧年 限减去已使用年限后剩余年限的60% A(银行罚息 B(合同违约金 C(电费滞纳金 D(债务担保支出 E(分支机构的固定资产采取缩短折旧年限或者采取加速折旧E(赞助支出 方法的，由分支机构向其所在地主管税务机关备案 14(下列企业重组业务可适用特殊性税务处理的有( 11(在计算应纳税所得额时，企业的下列各项支出在规定 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 )。 内准予扣除，超过的部分准予结转扣除的有( )。 A(企业法律形式的改变 B(债务重组 A(职工教育经费支出 B(广告费和业务宣传费支出 C(资产收购 D(股权收购 C(职工工会经费支出 D(业务招待费支出 E(企业合并 (企业按照有关规定提取的下列费用允许在税前扣除的有E(佣金和手续费支出 15 12(按照现行企业所得税的规定，企业实际发生的下列资产损( )。 A(煤矿企业的维简费 B(煤矿企业的安全生产费用 失应以清单申报方式在税前计算扣除的有( )。 A(按公允价值转让股权发生的损失 C(环境保护专项资金 D(生态恢复专项资金 E(保险公司提取的农业巨灾风险准备金 B(按公允价值转让无形资产发生的损失 C(存货的正常损耗发生的损失 三、 题三得分 阅卷人 复核人 D(固定资产提前报废发生的损失 判断E(在证券交易所买卖股票发生的损失 题(判断下列各题，正确的划“?”，错误的划“×”，请13(关于固定资产的加速折旧，下列表述正确的有( )。 将你所选答案符号[?、×中选一个]填入下表中。本题共A(技术进步产品更新换代较快的固定资产允许实行加速折旧 10小题，每小题1分,共10分。) B(处于强震动、高腐蚀状态的固定资产允许实行加速折旧 题号 1 2 3 4 5 6 7 8 9 10 C(实行加速折旧的固定资产必须是企业拥有并用于生产经营答案 document management as a breakthrough, and constantly improve the content, active in the application. Government information between the provincial and municipal governments all passed through a network of offices, and six counties (districts) have complete decision-making service system and through dial-up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first to achieve a single network with the city. On the Government's website, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening the network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000. Not long ago, China International e-government technology and application Conference was carried out in the country, "survey of best public services Government website" activities in Pingliang city people's Government website in five Northwestern provinces (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs 第In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to o 7 页 共 10 页 rgan construction general planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 2700 square meters, planting 四、简答题(根据问题列出你所给出的答题要点，请将答1(非居民企业在中国境内设立机构、场所的，其取得的发生 题四得分 阅卷人 复核人 题要点写在问题下面，表述要 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 。本题共2小题，每小在中国境外但与其所设机构、场所有实际联系的所得，企业所得税 题5分,共10分。) 适用税率为25%。 (一)简述认定工资薪金“合理性”的原则。 2(建筑企业所属二级或二级以下分支机构直接管理的项目部 不就地预缴企业所得税。 3(企业取得的各项免税收入所对应的各项成本、费用、资产 损失等，不得在计算企业应纳税所得额时扣除。 (二)按照《企业所得税汇算清缴管理办法》的要求，纳税人 4(在企业所得税年度纳税申报表中，应纳税所得额不得为负办理企业所得税年度纳税申报时，应如实填写和报送哪些有关资数。 料, 5(企业外购或自制的资产发生视同销售情形的，应按企业同 类资产同期对外销售价格确定销售收入。 五、计算题(根据下列资料计算并回答有关问题，请将你 6(对企业取得的免税收入、减计收入以及减征、免征所得额认为正确的答案符号[A、B、C、D中选一个]填入下表中。项目，不得弥补当期及以前年度应税项目亏损。 本题题五得分 阅卷人 复核人 7(企业以买一赠一等方式销售本企业商品的，属于捐赠，应共10按赠送商品的同期对外销售价格确认视同销售收入。 小题，每小题2分，共20分。) 8(对房地产开发企业来说，按未完工开发产品销售收入计算题号 1 2 3 4 5 6 7 8 9 10 的预计计税毛利，应作为纳税调整增加额。 答案 9(企业发生的职工福利费，应该单独设置账册，进行准确核 算。没有单独设置账册准确核算的，企业发生的职工福利费不得在(一) 税前扣除。 某居民企业2010年有关经营情况如下: 10(税务机关对企业以前年度纳税情况进行检查时调增的应纳(1)产品销售收入3150万元，其中150万元为综合利用资源税所得额，不得用于弥补以前年度的亏损。 生产符合国家产业政策规定产品的收入; (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs ebsite" activities in Pingliang city people's Government website in five Northwestern provinces government technology and application Conference was carried out in the country, "survey of best public services Government w-ot long ago, China International eN . he network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000site, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening tto achieve a single network with the city. On the Government's web up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first-making service system and through dial-) have complete decisionbetween the provincial and municipal governments all passed through a network of offices, and six counties (districtsdocument management as a breakthrough, and constantly improve the content, active in the application. Government information In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to 00 square meters, plantinggeneral planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 27organ construction 8 (2)从其他居民企业取得直接投资的股息收入80万元，接受4(该企业2010年应纳税所得额为( )万元。 A(433.55 B(513.55 现金捐赠100万元; (3)销售成本1800万元;非增值税销售税金及附加95万元;C(525 D(588.55 销售费用400万元，其中包括260万元的广告费;管理费用400万5(该企业2010年应纳企业所得税( )万元。 元，包括研究开发费120万元、业务招待费50万元;财务费用80A(108.39 B(128.39 万元，包括向投资者支付股息20万元，以及于2008年2月即开始C(131.25 D(149.64 加工、本年6月才可销售产品的借款利息支出5万元; (4)计入成本、费用中的合理的实发工资120万元，拨缴工会(二) 经费3.5万元、支出职工福利费18万元、职工教育经费5万元; 某居民企业2011年申报上年度企业所得税，企业2010年度的会计 (5)营业外支出30万元，包括通过社会团体向贫困山区的捐利润700万元，该企业执行具体会计准则。其他涉及申报的2010款10万元。 年度的相关资料如下: 要求:根据以上资料，计算并回答下列问题: (1)产品对外销售收入12000万元(不含税收入);将不含税 1(该企业2010年应税收入为( )万元。 价200万元的自产产品(不考虑成本问题)作为职工福利，未做销 售处理，也未确认相应税金; A(3150 B(3235 C(3315 D(3330 (2)转让自然科学技术所有权，取得转让收入800万元，转让 2(该企业2010年纳税调整增加额为( )万元。 费用8万元，该技术所有权的研究开发费已经在以前年度作一次性 扣除; A(48.55 B(58.55 C(63.55 D(73.55 (3)转让某固定资产，取得转让收入100万元，该资产由以前 3(该企业2010年纳税调整减少额为( )万元。 年度的不征税收入购买，该资产原值300万元，已计提折旧80万 A(60 B(75 元，企业计算并扣除转让损失120万元; C(140 D(155 (4)实际发放工资总额500万元，其中包括残疾人工资30万 document management as a breakthrough, and constantly improve the content, active in the application. Government information between the provincial and municipal governments all passed through a network of offices, and six counties (districts) have complete decision-making service system and through dial-up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first to achieve a single network with the city. On the Government's website, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening the network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000. Not long ago, China International e-government technology and application Conference was carried out in the country, "survey of best public services Government website" activities in Pingliang city people's Government website in five Northwestern provinces (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs 第In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to o 9 页 共 10 页 rgan construction general planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 2700 square meters, planting 元，均按实发工资总额的2%、14%、2.5%分别支付了工会经费、职8(该企业2010年纳税调整减少额为( )万元。 工福利费和教育经费，取得工会相关票据; A(646 B(676 (5)销售费用2000万元，其中广告费和业务宣传费各1500万C(793 D(822 元和200万元;管理费用1000万元，其中支付给甲分支机构特许9(该企业2010年应纳税所得额为( )万元。 权使用费200万元、与生产经营活动相关的业务招待费200万元;A(816.01 B(819.41 财务费用300万元，包括支付乙分支机构融资利息50万元(融资C(846.01 D(849.41 额度1000万元，期限8个月，银行同期贷款利率6%，用于材料采10(该企业2010年应纳企业所得税( )万元。 购); A(192.30 B(204.00 (6)购买节能设备，取得的增值税专用发票上注明价款100万C(199.80 D(211.50 元、增值税17万元，当年按规定计提的折旧计入了相关成本费用; (7)营业外支出200万元:银行罚息6万、税收滞纳金4万、 通过公益性社会团体向非营利性老年服务机构捐款190万元。 (货物销售适用17%的增值税税率;城建税7%、教育费附加征 收率3%) 要求:根据以上资料，计算并回答下列问题: 6(该企业2010年收入总额应为( )万元。 A(12000 B(12200 C(13000 D(13100 7(该企业2010年纳税调整增加额为( )万元。 A(552.01 B(752.01 C(792.01 D(795.41 (districts) ranked second, ranked first in the Gansu province. V, infrastructure has made new breakthroughs ebsite" activities in Pingliang city people's Government website in five Northwestern provinces government technology and application Conference was carried out in the country, "survey of best public services Government w-ot long ago, China International eN . he network resource sharing. At present, nearly 700 municipal government website page, updated news more than more than 6,000site, focus on strengthening the management and operation of the site, update the website in a timely manner, strengthening tto achieve a single network with the city. On the Government's web up internetworking is realized with the city, the City Planning Commission and other 10 departments has been one of the first-making service system and through dial-) have complete decisionbetween the provincial and municipal governments all passed through a network of offices, and six counties (districtsdocument management as a breakthrough, and constantly improve the content, active in the application. Government information In 2002 smooth completed organ office building of construction, and decoration and relocation of based Shang, we according to 00 square meters, plantinggeneral planning, demolition hospital within old room 37 between, transformation garden 3600 square meters, new plant lawn 27organ construction 10