1. tax basis of fixed assets

2. The scope of depreciation of fixed assets

3. Depreciation method of fixed assets

4. Depreciation accrual period of fixed assets

5. Enterprise income tax treatment of depreciation of fixed assets

Second, the tax treatment of biological assets

1. tax basis of biological assets

2. Depreciation method of biological assets

3. Minimum depreciation period of biological assets

Third, the tax treatment of intangible assets

1. tax basis of intangible assets

2. Amortization scope of intangible assets

3. Amortization method of intangible assets

4. The shortest amortization period of intangible assets

Fourth, the tax basis of inventory

1. tax basis of inventory.

2. Inventory valuation method

Verb (abbreviation of verb) tax treatment of long-term deferred expenses and tax treatment of investment assets

1. Accounting scope and method of long-term deferred expenses

2. tax basis and valuation method of inventory.

Classical exercises

1. (classic title Chapter I P28 multiple-choice questions) The following statement about the tax treatment of enterprise income tax on assets is correct ().

A. When the enterprise is transferred as a whole, it is allowed to deduct the expenses of outsourcing goodwill.

B the renovation cost of the leased assets shall be amortized and deducted as long-term deferred expenses.

C the investment cost from holding to maturity is amortized and deducted according to the expected holding period.

D expenditure on major repairs of fixed assets shall be amortized and deducted by stages according to the service life.

E. The purchased fixed assets shall be taxed on the basis of the purchase price and the paid value-added tax.

Answer ABD

Analysis option C, during the period of foreign investment, the cost of investment assets shall not be deducted when calculating taxable income; Option E, for the purchased fixed assets, the purchase price, relevant taxes and fees paid and other expenses directly attributable to the use of the assets for the intended purpose are used as the tax basis, but the paid value-added tax is not used as the tax basis.

2. (Classical problem solving Chapter I P29 multiple-choice questions) A farm buys cows and pays 200,000 yuan. According to the relevant provisions of enterprise income tax, the method of pre-tax deduction is ().

A. One-time pre-tax deduction

B. Deduct by stages before tax according to the life span of dairy cows.

C. Calculate depreciation pre-tax deduction according to the straight-line method with the depreciation period of not less than 3 years.

D. Calculate depreciation pre-tax deduction according to the straight-line method with the depreciation period not less than 10 year.

Answer c

According to the analysis, cows belong to the productive biological assets of livestock, and the depreciation is calculated according to not less than 3 years.

3. (Classic Problem Solving Chapter I P29 Multiple-choice Questions) 20 12 1 Company A purchased a set of management software worth 600,000 yuan, which met the conditions for confirming intangible assets, and the company conducted accounting according to intangible assets. According to the relevant provisions of enterprise income tax, the maximum amortization amount of intangible assets in calculating taxable income in 20 12 is () ten thousand yuan.

A.6

10

C.30

Cao 60

Answer c

Analysis of the software purchased by enterprises and institutions, if it meets the confirmation conditions of fixed assets or intangible assets, can be accounted for according to fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened, with a minimum of 2 years (inclusive). When calculating taxable income, the maximum amount of intangible assets amortized by the company is = 60 ÷ 2 = 30 (ten thousand yuan).

4. (Classical problem solving Chapter I P29 multiple-choice questions) When calculating taxable income, the following expenses incurred by the enterprise should be regarded as long-term prepaid expenses ().

A. Expenditure on major repairs of fixed assets

B. Expenditure on reconstruction of leased fixed assets

C. Daily maintenance expenditure of fixed assets

D. Expenditure on outsourcing productive biological assets

E. Expenditures for the reconstruction of fully depreciated fixed assets.

Answer Abe

Analysis option c, the daily repair cost of fixed assets can be deducted directly in the current period; Option d, the expenditure of purchased productive biological assets should be included in the' cost of productive biological assets' and deducted before depreciation.

5. According to the provisions of the enterprise income tax law, the following tax treatment of intangible assets is correct ().

A. tax basis refers to the purchased intangible assets, which are based on the purchase price, relevant taxes and fees paid and other expenses that can be directly attributed to making the assets reach the intended purpose.

B intangible assets acquired through debt restructuring shall be taxed on the basis of the fair value of the assets and the relevant taxes paid.

C the amortization period of self-created goodwill shall not be less than 10 year.

D. When calculating taxable income, it is allowed to deduct the amortization expenses of intangible assets calculated by the enterprise according to regulations.

E. When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.

Answer ABDE

Option c, amortization expense cannot be calculated for self-created goodwill of enterprises.