1.Taxpayers who fail to apply for tax registration, change or cancellation of registration within the prescribed time limit will be fined ().
A. more than 2,000 yuan and less than 5,000 yuan
B.1000 yuan or more 10000 yuan or less
C more than C．2000 yuan 10000 yuan.
D.1000 yuan to 5,000 yuan.
Standard answer: C.
2. The basic method of tax collection for individual industrial and commercial households by tax authorities is ().
A. withholding and remitting
B. Regular quota
C. Check the collection
D. Audit collection
Standard answer: b
3. An industrial enterprise was examined by the competent tax authorities, and the business tax of 50,000 yuan, urban maintenance and construction tax of 3,500 yuan, education surcharge 1500 yuan and late payment fee 1000 yuan were underpaid, but the enterprise failed to make provision, so the following entries were made after directly paying back the income:
Debit: product sales tax and additional 55000 yuan.
Management expenses-others 1000
Loan: 56,000 yuan in bank deposit.
After the audit, the certified tax accountant thinks that it is inappropriate, then the correct accounting entry when the enterprise business occurs is ().
A. Debit: 5500 for other business expenses
Management expenses-others 1000
Loan: 56,000 yuan in bank deposit.
B. Debit: non-operating expenses-tax late fee 1000
Loan: management fee-others 1000
C. Debit: Other business expenses of 55,000 yuan
Loan: tax payable-business tax payable of 50,000 yuan.
Taxes payable-urban maintenance and construction tax payable is 3,500 yuan.
Other payables-education surcharge 1500
Borrow: tax payable-business tax payable 50O00.
Taxes payable-urban maintenance and construction tax payable is 3,500 yuan.
Other payables-education surcharge 1500
Non-operating expenses-tax late fee 1000
Loan: 56,000 yuan in bank deposit.
D. Borrowing: non-operating expenses-tax late fee of 56,000 yuan.
Credit: product sales tax and additional 55000 yuan.
Management expenses-others 1000
Standard answer: C.
4. The following statement about the agent declaration of stamp duty is incorrect ().
A. stamp duty is not taxed if the taxable amount is less than one dime.
B. The business account book and the right license shall be stamped one by one, and each 5 yuan shall be affixed.
C bills and documents of a contractual nature shall be regarded as taxable vouchers and affixed as required.
D if the stamp duty paid by an enterprise exceeds that of 500 yuan at one time, the tax can be paid with a tax payment book.
Standard answer: b
5. Small-scale enterprises that have started business (except commercial retail enterprises); If the taxable sales in the current year exceed the standard of small-scale taxpayers, they should apply for the identification of general VAT taxpayers in ().
A before the following year 1 month 10.
B. Before the end of the following year 1 month
C. 3 months after expiration
D before the following year 1 month 15.
Standard answer: b
6.1August l, 1998, a taxpayer was found to have evaded taxes after tax inspection by the tax authorities. He was punished by paying back the tax of 5,000 yuan and double the fine and late payment fee of 300 yuan. On that day, the taxpayer refused to accept it. After paying the tax but not paying the fine and late payment fee, he entrusted a tax agency for reconsideration, filled in and submitted an Application for Reconsideration to the tax administrative reconsideration organ, which replied ().
A. Decide on admissibility
B. Require the applicant to make corrections within a time limit
C. inadmissibility
D. Transfer to other tax authorities
Standard answer: C.
7. For individual industrial and commercial households that establish double entry accounts, the cost and expenses shall be charged according to ().
A. Individual income tax law
B. Enterprise income tax law
C. Measures for individual income tax calculation of individual industrial and commercial households (for Trial Implementation)
D. Accounting system for individual industrial and commercial households
Standard answer: C.
8. An automobile factory sends materials to an enterprise to process a batch of products, which will be used to continuously produce taxable consumer goods after recovery. The processing fee of this batch of products is 10000 yuan, and the trustee collects and pays consumption tax 1579 yuan and value-added tax 1700 yuan according to law. The correct tax-related accounting treatment of this automobile factory when taking delivery is ().
A. Borrow: entrusted processing materials 13279
Loan: bank deposit 13279
B. Borrow: entrusted processing materials 1 1579
Taxes payable-VAT payable (input tax) 1700
Loan: bank deposit 13279
C. Borrow: entrusted processing materials 10000
Taxes payable-consumption tax payable 1579
Taxes payable-VAT payable (input tax) 1700
Loan: bank deposit 13279
D. Borrowing: production cost 13279
Loan: bank deposit 13279
Standard answer: C.
9. Taxpayers with a sound financial system and a certain scale of operation apply the method of purchasing and receiving invoices.
A. Exchange the old for the new B. Check the old and buy the new
C. Limited supply D. Bulk supply
Standard answer: D.
10. Institutions, social organizations and private non-enterprise units must submit accounting statements and statements of income and expenditure in accordance with the requirements of corporate income tax, including: balance sheet, (), operating expenditure schedule and notes to accounting statements.
A. income statement, cash flow statement and capital investment statement
B. Statement of income and expenditure, statement of infrastructure investment and statement of profit distribution
C. Income statement, detailed statement of business expenses and cash flow statement.
D. Statement of income and expenditure, statement of capital construction investment and statement of business expenditure
Standard answer: D.
1 1. The appraised price of old houses and buildings in the land value-added tax return is based on () and confirmed by the competent tax authorities.
A. present value method
B. Hypothetical development method
C. residual method
D. replacement cost method
Standard answer: D.
12. In the following cases, what does not belong to the business scope of tax agency is ().
A. Handling tax registration, changing tax registration and canceling tax registration
B. Review of tax payment
C. Making tax-related documents
D. go through the formalities of receiving and purchasing special VAT invoices.
Standard answer: D.
13. The scope of taxes collected by the State Taxation Bureau system below the provincial level does not include ().
A. Value-added tax, consumption tax and personal income tax levied on the interest of personal savings deposits
B. Value-added tax, consumption tax and enterprise income tax of domestic foreign-invested enterprises and foreign enterprises
C. Land value-added tax and resource tax
D. Income tax of local banks, foreign banks and non-bank financial enterprises
Standard answer: C.
14. The wages paid directly by the head office to the employees of the resident representative office of a foreign enterprise that adopts the method of taxing income converted from expenditure, ().
A. Expenditure not belonging to the permanent representative office
B. No personal income tax is required, only the income tax of foreign-invested enterprises and foreign enterprises is required.
C. Only individual income tax is required, and foreign-invested enterprises and foreign enterprises are not required to pay income tax.
D. Expenditure of funds belonging to the permanent representative office and tax payment according to law.
Standard answer: D.
15. among the following working papers compiled by certified tax agents in the course of practice, the one that belongs to the business class is ().
A. Tax inspection reports over the years
B. Work record of providing tax consultation
C. A copy of the taxpayer's tax registration certificate
D. Audit report of certified public accountants
Standard answer: b
16. The registered tax accountant shall check whether () is stamped according to the regulations when reviewing the tax calculation of the document of property right transfer and the license of rights.
A. House property certificate, industrial and commercial business license, hygiene license and operation license
B. Land use certificate, patent certificate, special industry business license and house property certificate
C. Trademark registration certificate, tax registration certificate, land use certificate and operation license
D house property certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate
Standard answer: D.
17. After accepting the application for reconsideration, the tax administrative reconsideration organ shall send a copy of the Application for Reconsideration to the respondent within () from the date of acceptance. The respondent shall, within () from the date of receiving the copy of the Application for Reconsideration, submit the relevant information or evidence of the specific administrative act to the reconsideration tax organ and submit a Statement of Defense.
A． 10/0, 30th
B.7th, 10
C.15th, 30th
D． 10/0 day, 15 day
Standard answer: b
18. In case of merger, division or termination of a legal person or other organization that has the right to file an application for tax administrative reconsideration, () it may file an application for reconsideration as a special applicant.
A. Competent units of legal persons and other organizations
B. legal persons or other organizations that inherit their property
C. Legal persons or other organizations that have the right to handle their debt relationship and holding relationship.
D. legal persons or other organizations that inherit their rights
Standard answer: D.
19. The following situations belong to the natural termination of the tax agency relationship ().
A. the client unilaterally terminates the agency.
B. Certified tax agents are disqualified from practicing.
C. the trustee is disqualified as an agent.
D. expiration of the tax agency period stipulated in the contract
20. When examining the filling of taxpayers' invoices, the certified tax accountant shall take the red-ink special VAT invoice issued by the seller for the buyer as the basis, provided that the buyer has made accounting treatment, with the () issued by the competent tax authority where the buyer is located.
A. sales return certificate
B. VAT cross-audit sheet
C. Withdrawal of purchase and claim for discount certificate
D. tax management certificate for going out to operate
Standard answer: C.
Second, multiple-choice questions (*** 10 questions, 2 points for each question. Among the alternative answers to each question, there are two or more answers that meet the meaning of the question, and the wrong choice or multiple choices are not scored; Choose less, but choose each option correctly and get 0.5 points.)
21.The basic forms of tax agency can be divided into ().
A. Single agency
B. Multiple agents
C. comprehensive agency
D. perennial agency
E. temporary agency
Standard answers: a, c, d, e
22. The scope of application of enterprise change tax registration includes ().
A. changing the name and legal representative of the taxpayer
B. Changing the economic nature or enterprise type
C. change of registered capital
D changes in the competent tax authorities due to changes in domicile, place of business or property rights.
Standard answers: a, b, c
23. Certified tax agents should perform their obligations according to their agency duties and assume legal responsibilities including ().
A. When undertaking business, a registered tax agent must be accepted by the local tax agency, and sign a Tax Agency Agreement with the principal. It is not allowed to undertake business in the name of an individual or collect fees without authorization.
B. Certified tax agents have the obligation to issue certificates to the principal, tax authorities and certified tax agent management center, and have the right to sign and seal all documents issued by their agency business and bear corresponding legal responsibilities.
C. Certified tax agents have the obligation to receive continuing education in accordance with the regulations, and accept professional training and assessment organized by certified tax agent management institutions, but it is not one of the necessary conditions for re-registration.
D. Certified tax agents have the obligation to abide by the business secrets of the principal.
E. Certified tax agents engaged in tax agency business according to law are protected by national laws, and no organ, organization, unit or individual may illegally interfere.
Standard answers: a, b, d
24. The credit amount of "deferred tax" reflects the enterprise ().
A. The pre-tax accounting profit of this period is greater than the amount of timing difference's influence on tax payment caused by tax income.
B. The pre-tax accounting profit of the current period is less than the amount of timing difference's influence on tax payment caused by tax income.
C. The debit amount of the confirmed timing difference's impact on tax payment is written off in this period.
D. The credit amount of the confirmed timing difference's impact on tax payment is written off in this period.
Standard answers: a, c
25. The certified tax accountant accepted an inquiry from the accounting supervisor of an enterprise, asking that the following allowances and subsidies should not be included in the taxation of wages and salary income items ().
A. Overtime pay for employees
B. One-child allowance
C. Fellow allowance of China Academy of Sciences
D. Child care subsidy
Standard answers: b, c, d
26. Those who have been ordered by the tax authorities to make corrections within a time limit but have not made corrections shall not be allowed to purchase and use special invoices for value-added tax. ()
A. unable to accurately provide the tax authorities with relevant information on VAT taxation.
B. Failure to issue special VAT invoices as required.
C failing to accept the inspection by the tax authorities as required.
D all the goods sold are tax-free items.
E. The purchased goods are used to produce both taxable goods and duty-free goods, and it is impossible to distinguish their respective consumption amounts.
Standard answers: b, c
27. The following items belong to the scope of urban land use tax ().
A. Production land for agriculture, forestry, animal husbandry and fishery
B. Land used by commercial enterprises in industrial and mining areas
C. Land used by service companies under public institutions in cities
D. Land used by town government agencies in established towns
Standard answers: b, c
28. The review of the tax refund for export goods focuses on ().
A. Date of declaration and departure of export goods
B. foreign currency sales of export goods calculated on cif basis
C. Mode of transport of export goods
D. Trade types of exported goods
E. Tax rebate rate applicable to export goods
Standard answers: a, d, e
29. The following statements about the jurisdiction principle of tax administrative reconsideration are incorrect ().
A. The application for reconsideration against a specific administrative act of a tax authority shall be under the jurisdiction of the tax authority at the next higher level.
B. The reconsideration of a specific administrative act made by a dispatched office established by a tax authority in its own name in accordance with the provisions of tax laws, regulations and rules shall be under the jurisdiction of the tax authority at the next higher level.
C. The reconsideration of the withholding agent's refusal to accept the application for withholding or collecting tax shall be under the jurisdiction of the tax authority at the next higher level in charge of the withholding agent.
D. The tax authorities that continue to exercise their functions and powers shall be under the jurisdiction of the tax authorities that refuse to accept the application for reconsideration of the specific administrative acts made before the revocation of the tax authorities.
Standard answers: b, d
30. The tax collection methods are ().
A. Check and collect
B. Regular quota collection
C. Collection and remittance
D. order payment
Standard answers: a, b, c
III. Short answer questions: (***3 questions, 1 question 4 points, question 2 5 points, question 3 6 points.)
1.Briefly describe the time limit for issuing special VAT invoices?
Answer: The time limit for issuing special VAT invoices is:
(1) The day when the goods are sent out, if the payment is made in advance, collection and acceptance, or entrusted bank collection and settlement are adopted;
(2) The day when the payment for goods is received, if payment and delivery are adopted;
(3) If the method of credit sale and installment payment is adopted, it shall be the date of collection agreed in the contract;
(4) handing over the goods to others for consignment, which is the day when the consignment list sent by the trustee is received;
(5) taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, and if VAT should be levied according to regulations, it is the day when the goods are transferred;
(3) If the goods are provided to other units or individual operators as investment and distributed to shareholders or investors, it shall be the day when the goods are transferred. General taxpayers must issue special VAT invoices within the above-mentioned time limit, and they shall not advance or lag behind.
2. A certified tax accountant signed an agency agreement with Company A in his own name in 1998, and in the audit report of enterprise income tax settlement at the beginning of 1999, he did not disclose the hidden income of the enterprise, and instructed the enterprise to cover it up skillfully. What regulations did the certified tax accountant violate and what kind of punishment would he be subjected to?
Answer: (1) violates the regulations.
(1) in the name of an individual agent (L points)
② Tax evasion in collaboration with taxpayers (1 minute)
(2) Punishment
① If a registered tax agent fails to act in accordance with the provisions of the agency agreement and acts in violation of tax laws and administrative regulations, the tax administrative organ at or above the county level shall impose a fine and investigate the corresponding responsibilities. (1 minute)
(2) A certified tax accountant who has engaged in agency activities in violation of regulations for more than two times in a fiscal year shall be stopped from engaging in agency business for more than one year by the administrative agency of certified tax accountant of the province, autonomous region or municipality directly under the Central Government. (L score)
(3) If a certified tax accountant knows that the entrusted matters are illegal but still acts as an agent, the management institution may cancel the registration of the certified tax accountant. (1 point)
3. A catering service company mainly engages in the following businesses:
(1) the acquisition of fresh crabs, abalone, lobster and other seafood, to provide catering services;
② Entertainment items include: karaoke dance halls and bowling. Where should a certified tax accountant start when he is entrusted to examine the company's business tax payment?
Answer: (1) Check the subsidiary ledger of operating income with relevant receipts and original records to see if there is any breakdown of operating income; (2 points)
(2) Whether the catering service places equipped with karaoke facilities are taxed according to the entertainment industry; (1 min)
(3) Check the operating costs, operating expenses, management expenses and other detailed accounts with relevant documents; (l points)
(4) Check the current subsidiary ledger such as "accounts payable" and "accounts received in advance" with relevant accounting vouchers and original vouchers; (1 min)
(5) Review the issuance and receipt of unified invoices for catering industry, and check against income. (L score)
Four, comprehensive analysis questions (* * * two questions, the first question 20 points, the second question 25 points)
List of possible tax rates involved in comprehensive analysis questions
1. VAT: the export tax rebate rate of air conditioners is 15%.
2. Business tax: 5% for sales of real estate, transfer of intangible assets and service industry.
3. Urban maintenance and construction tax 7%
4. Additional 3% for education fee
5. Stamp duty:
Property lease contract 1‰
Purchase and sale contracts and technical contracts 0.3‰
Property right transfer document 0.5‰
5 yuan/piece of right license.
(1) A Sino-foreign joint venture was established in 1995 and has the right to operate import and export. It has been recognized by the competent tax authorities as a general taxpayer of value-added tax, mainly producing various types of air conditioners, and the value-added tax on export goods is subject to the tax management method of "exemption, credit and refund".
Requirements:1.Make relevant correct accounting entries according to the order of the information provided.
2. Calculate the taxes payable in the current period according to the information provided (list the specific calculation process, and keep two digits after the decimal point in the calculation result of each step), and make relevant accounting entries.
3. Fill in the Declaration Form for Exemption, Credit and Tax Refund of Self-operated (Entrusted) Export Goods of Production Enterprises.
In the first 1 quarter of 2000, the relevant business information of the enterprise is as follows:
1.30,000 air conditioners were exported according to the relevant purchase orders of foreign customers, of which: (1) 28,000 units were sold at the F.O.B. price of 200 dollars each, and the foreign exchange rate of RMB was1:8.2836 yuan; (2) 2,000 units were sold at the FOB price of $208 each, and the foreign exchange rate of RMB was1:8.2948 yuan. The above money has been deposited in the bank.
2. Transfer an energy-saving technology to a refrigeration equipment manufacturer in China, and the transfer fee of 1000000 yuan is stated in the transfer agreement of the right to use the proprietary technology signed by both parties, which has been deposited in the bank.
3. According to the purchase and sale contract signed in the current period, it sold 19400 air conditioners to a shopping mall in China, and the total income including tax was 40,856,400 yuan, which was deposited in the bank.
4. The special VAT invoice obtained by purchasing raw materials and auxiliary materials for production from China in the current period indicates that the price is 60,000,000 yuan, and the tax is10,200,000 yuan. All the materials have been accepted and put into storage, and the payment has been paid.
5. In the current period, 20 computers were purchased from China, and the special VAT invoice indicated that the price was 200,000 yuan and the tax was 34,000 yuan; A batch of goods packing boxes were purchased, and the special VAT invoice indicated the price 10000 yuan and the tax 170O yuan. The packing boxes were accepted and put into storage, and all the above payments were paid.
6. In the current period, due to the sale of air conditioners to merchants in China, the freight was paid to the transportation department, and the freight amount indicated on the ordinary freight invoice issued by the transportation department was 2,000,000 yuan, and all the money was paid.
Comprehensive questions 1 answer:
I. Correct accounting entries:
1.Debit: bank deposit 49838796.80
Credit: product sales revenue-export 49838796.80 (0.5 points)
2. Debit: bank deposit 1000000
Credit: other business income1000000 (0.5 points)
3. Debit: Bank deposit 40856400
Loan: product sales revenue-domestic sales of 34,920,000 yuan.
Taxes payable-VAT payable (output tax) 5936400 (0.5 points).
4. Borrow: 60,000,000 yuan of raw materials
Taxes payable-VAT payable (input tax) 10200000
Loan: Bank deposit of 70,200,000 yuan (0.5 point)
5. (1) Borrow: fixed assets of 234,000 yuan.
Loan: 234,000 yuan (0.5 points) in bank deposit.
(2) Borrow: packaging 10000
Taxes payable-VAT payable (input tax) 1700
Loan: bank deposit11700 (0.5 points)
6. Debit: product sales expense 1860000
Taxes payable-VAT payable (input tax) 140000
Loan: 2,000,000 yuan in bank deposit (0.5 point)
Second, calculate the taxes
(1) Business tax
Business tax payable for transfer of know-how =100000 o× 5% = 5000 yuan (1.5 points)
(2) According to the regulations, foreign-invested enterprises and foreign enterprises will not be levied urban maintenance and construction tax and education surcharge for the time being. (1.5 points)
(3) Stamp duty
1.Foreign customers' purchase orders, which are contractual documents, are treated as purchase and sale contracts, and the stamp duty payable is = (28000× 200× 8.2836+2000× 208× 8.2948 )× 0.3 ‰ =14951.
2. The agreement on the transfer of the right to use the proprietary technology signed by the enterprise belongs to the document of property right transfer, and according to the provisions of the current stamp tax law, the tax is calculated at 0.5 ‰ of the amount contained in the document.
Stamp duty payable =1000000× 0.5 ‰ = 500 yuan (0.5 point)
3. Stamp duty payable for signing a domestic sales space contract = 40856400× 0.3 ‰ =12256.92 ≈12256.90 (yuan) (0.5 point).
Total stamp duty payable =14951.60+500+12256.90 = 27708.50 (yuan)
(4) Value-added tax
1.Calculate the sales revenue of exported self-produced goods.
Sales revenue from exporting self-produced goods = FOB price × RMB foreign exchange quotation = 28,000× 200× 8.2836+2000× 208× 8.2948 = 49,838,796.80 (yuan) (0.5 point).
2. Calculate the proportion of self-produced goods exported to the current sales of the enterprise.
Proportion of self-produced goods exported to the current sales of the enterprise = self-operated export sales revenue/(domestic sales revenue+self-operated export sales revenue) = 49838796.80/(34920000+49838796.80) = 49838796.80 ÷ 84758796.8 = 58.80% (0.5 points
3. The amount of tax that is not exempted, deducted or refunded for export goods in the current period = FOB price of export goods in the current period × foreign exchange RMB quotation × (tax rate stipulated in the VAT regulations-tax refund rate for export goods) = 49,838,796.80× (17%-115%) = 996,775.94 (yuan) (0.5)
4. Current tax payable = current output tax of domestic goods (current input tax-current export goods are not exempt from deduction and tax refund) = 40856400 ÷1.17 ×17%-(1020o000+/)
5. FOB price of export goods in this quarter × foreign exchange RMB quotation × tax rebate rate = 49838796.80×15% = 7475819.52 (yuan) (0.5 point)
When the tax payable is negative and the absolute value is less than the FOB price of export goods in this quarter × the quoted price of foreign exchange in RMB × the tax refund rate, the tax refund amount = the absolute value of the tax payable = 3408524.06 yuan (0.5 point).
Relevant accounting entries are:
(1) Business tax
Debit: 50,000 for other business expenses.
Loan; Taxes payable-business tax payable is 50,000 yuan (1min).
(2) Stamp duty
Debit: Other business expenses 500
Prepaid expenses-stamp duty 27208.50
Loan: Bank deposit 27708.50( 1 min)
(3) Value-added tax
1.When the tax is not deducted in the current period,
Debit: product sales cost 996775.94
Credit: Taxes payable-VAT payable (input tax transferred out) 996,775.94 (L points)
2. When declaring tax refund
Debit: Export tax rebate receivable-VAT 3408524.06
(Or: Other receivables-export tax rebate receivable-increase)
Loan: Taxes payable-VAT payable (export tax rebate) 3408524.06( 1 min)
3. When receiving the tax refund, according to the bank receipt
Debit: Bank deposit 3408524.06
Loan: Export tax rebate receivable-VAT 3408524.06
(or: other receivables-export tax rebate receivable-increase) (1 min)
(2) ABC Company is an industrial enterprise affiliated to the Ministry of Posts and Telecommunications, recognized by the competent tax authorities as a general taxpayer of value-added tax, and produces all kinds of mechanical and electrical products, which are subject to the value-added tax rate of17%. Its business address is No.20, Xizhimen Street B, Xicheng District, Beijing, and its postal code is 10008 1, and its telephone number is 6221.
Requirements: Fill in the enterprise income tax return and its schedule correctly according to the information provided (the calculation results of each step are rounded off, and the whole number is reserved. ABC Company applies 33% income tax rate.)
Relevant tax information of this company 1999 is as follows:
1.The annual sales revenue is 34 1 15670 yuan; The cost of sales is 29,489,650 yuan; Sales expenses are 2388320 yuan; Sales tax and additional 8 1543 yuan; Other business income 100 120 yuan; Other business expenses 6 1 1 10 yuan.
2. Management expenses 1854600 yuan, of which:
(l) The actual salary of the company is 2 10000 yuan, and three funds are accrued according to the accounting system;
(2) Business entertainment expenses 165657 yuan are included in the management expenses;
(3) 20,000 yuan was spent on repairing the dormitory for the employees of the company;
The company implements a wage payment system linking total wages with economic benefits. With the approval of the Ministry of Finance, the annual wage payment amount of the company 1999 is154,000 yuan.
3. The financial expenses are 702 100 yuan, of which:
(l) In order to update the computer management system, the company incurred a loan interest expense of 400,000 yuan, and the system has not yet been delivered;
(2) The company borrowed RMB 1 500,000 yuan from a trading company on May 5th this year, with an annual interest rate of 8%, and repaid the principal and interest on May 5th this year.
4. The investment income is 6 12000 yuan, and the enterprise has no controlling interest in foreign investment. Among them:
(1) Divided profits from an associated enterprise A in Fangshan District, Beijing (the applicable tax rate is 33%) 100000 yuan;
(2) Divide the profit of 200,000 yuan from Company B, an associated enterprise in Zhuhai Special Zone (applicable tax rate15%);
(3) Divide the profit of 300,000 yuan from a Sino-foreign joint venture company C in the old urban area of Qinhuangdao (the applicable tax rate is 24%);
(4) The above companies A, B and C are in the normal tax period;
(5) In order to repay the due loan, transfer the financial bonds held and obtain the transfer income of 12000 yuan.
5. Non-operating income is 27,680 yuan, of which: 1 1700 yuan is the high-quality service fee charged to customers by home delivery.
6. Non-operating expenses 124720 yuan, of which:
(l) In violation of the relevant provisions of the administrative department for industry and commerce, pay a fine of 2000 yuan;
(2) Donation to the disaster area through china charity federation 100000 yuan;
(3) The company's warehouse was stolen, and the book cost of lost finished products was 20,000 yuan, so the input value-added tax should be apportioned to 2,720 yuan. With the approval of the superior competent department, the losses were listed in the non-operating expenditure account and have been filed with the relevant departments.
7. The company recovered 12000 yuan of accounts receivable with bad debt provision written off in 1998, and only made the following accounting treatment.
Debit: bank deposit 12000
Credit: accounts receivable 12000
8. In the year of 1998, the company settled the enterprise income tax of 75,000 yuan, and in the quarter of 19991~ 3, it paid the enterprise income tax of 28,000 yuan in advance.1April 999, the company was verified by the competent tax authorities that the tax-included income in the previous year would be1kl. Excessive wages and three expenses138,700 yuan, supplementary 1998 corporate income tax of 49,500 yuan, value-added tax17,000 yuan, urban maintenance and construction tax190 yuan, and education surcharge of 5 10 yuan.
① Debit: Other payables 1 17000
Credit: profit and loss adjustment of previous years 100000
Taxes payable-VAT payable (output tax) 17000
(2) carry forward the cost of sales, make up the city maintenance and construction tax, education surcharge:
Debit: the profit and loss of previous years was adjusted by 88700.
Loan: finished product 87000 yuan
Taxes payable-urban maintenance and construction tax payable 1 190
Other payables-education surcharge 5 10
③ Debit: income tax of 49,500 yuan.
Loan: Taxes payable-income tax payable is 49,500 yuan.
④ Debit: Taxes payable-VAT payable (VAT transferred out but unpaid) 17000
Credit: tax payable-unpaid value-added tax 17000
⑤ Debit: tax payable-unpaid value-added tax 17000
Taxes payable-urban maintenance and construction tax payable 1 190
Taxes payable-income tax payable is 49,500 yuan.
Other payables-education surcharge 5 10
Loan: Bank deposit 68200.
Comprehensive answer to question 2:
Tax item adjustment increase1~ 8 cumulative 2 19500 yuan.
I. Wage expenditure:
Actual payment 2 10000 yuan
Allowable pre-tax expenses 154000 (yuan)
Overstandard expenses = 210000—154000 = 56000 (yuan)
Second, employee welfare funds
Actual withdrawal 210000×14% = 29400 (yuan)
Allowable pre-tax expenses154000×14% = 21560 (yuan)
Overstandard expenses = 29400-21560 = 7840 (yuan)
Third, the staff education funds
Actual withdrawal 210000×1.5% = 3150 (yuan)
Allowable pre-tax expenses15400×1.5% = 2310 (yuan)
Overstandard expenses = 3150-2310 = 840 (yuan)
Fourth, trade union funds
Actual withdrawal 210000× 2% = 42o0 (yuan)
Allowable pre-tax expenses15400× 2% = 3080 (yuan)
Overstandard expenses = 4200-3080 =1120 (yuan)
V. Interest expenses
When an enterprise borrows funds from a trading company, the annual interest rate is higher than the same loan rate of financial institutions in the same period, and the excess is not allowed to be charged before tax.
Excess interest expense =1500000× (8%-6% )× (112) = 25000 (yuan)
Vi. Business entertainment expenses
Annual operating income of the enterprise = product sales income+other business income = 34125670+100120 = 34225790 (yuan)
Allowable business entertainment expenses =15000000× 5 ‰+(34225790-15000000 )× 3 ‰
= 75000+57677.37 =132677.37 =132677 (yuan))
Entertainment expenses actually charged = 165657 (yuan)
Over-standard entertainment expenses =165657—132677 = 32980 (yuan)
Seven, public welfare relief donations: adjusted income = total profit.
594857+56000+7840+840+120+25000+32980+2000-6113D000 Ten Donation Expenditure100000.
Allowed donation = 209337× 3% = 6280.11≈ 6280 (yuan)
Overstandard expenditure = 100000—6280=93720 (yuan)
Eight, illegal business fines
The company paid a fine of 2000 yuan in violation of the relevant regulations of the administrative department for industry and commerce in the "non-operating expenses"
Tax adjustment reduction1~ 3 total 6 1 1300 yuan.
First, the profit of the joint venture is 300,000 yuan.
Among them, the profit from Company A in Fangshan District is 100000 yuan, because the applicable tax rates of Company A and Company B are the same, there is no supplementary tax; The profit from Zhuhai Company B is 200,000 yuan. As Zhuhai is subject to the regional tax rate of15%, it is necessary to pay back the income tax.
Tax payable = 200,000× (1-15% )× (33%-15%) = 42,352.94 ≈ 42,353 (yuan).
2. The profit of Sino-foreign joint ventures is 300,000 yuan.
The profits from the two companies in the old urban area of Qinhuangdao are 300,000 yuan, and there is a difference in tax rates between regions, so it is necessary to pay back taxes, and the preferential income tax levied by half is regarded as the tax paid and deducted.
Yingbu