企业所得税课后作业题答案.doc

企业所得税税课后作业题答案一、辨析题12345 6【解析】暂免征税。7【解析】企业应当从固定资产使用月份的次月起计算折旧；停止使用的固定资产，应当从停止使 用月份的次月起停止计算折旧。8. 【解析】商业保险不得扣除。9【解析】经营性租赁费用可按照租期均与扣除，融资性租赁费用不得扣除，可以提取折旧。10. 11. 12. 13. 【解析】创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额；当年不足抵扣的，可以在以后纳税年度结转抵扣。1415【解析】企业应当自年度终了之日起5个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。二、计算题 1.题 (1) 允许扣除的工会经费：1402%=2.8(万元) 工会经费超支0.2万元允许扣除的职工福利费14014%=19.6(万元) 职工福利费超支0.4万元允许扣除的教育经费；1402.5%3.5(万元) 教育经费未超支(2)40万元损失因得到保险赔款不应全额扣除，只扣除得不到赔偿的18万元损失。多扣损失22万元(3)可扣除的费用合计=46022.841402.819.63.515（4022）=681.74万元(4)应纳税所得额69218681.7428.26(万元)(5)该公司年度应纳税所得额小于30万元，资产总额不超过1000万元，从业人员不超过80人，符合小型微利企业的条件，适用20%的税率征收企业所得税。 .应纳所得税额28.2620%5.652(万元)2.题【答案】(1)该企业所得税前可扣除的销售费用200万元按税法规定，机械制造企业当年税前扣除的广告费用不能超过销售营业收入的15%。广告费限额300015%450(万元) 广告费没有超支(2)计算该企业所得税前可扣除的管理费用500(2012) (366)2460(万元)按税法规定，业务招待费按照发生额的60%扣除，但最高不得超过销售营业收入的5；业务招待费限额计算：a.3000 515(万元)；b.20 60%12(万元)；可扣除12万元。按税法规定，经营性租入固定资产的费用应按受益时间均匀扣除当年应计入成本费用的房租36万24个月4个月6(万元)存货跌价准备2万元属于税法不认可的支出(3)计算该企业计入计税所得的投资收益为0国库券利息收入免缴企业所得税居民企业直接投资于其它居民企业的投资收益属于免税收入(4)计算该企业应纳税所得额300015001220046010.5=817.5(万元)企业间经营性违约罚款可以扣除。(5)计算该企业应纳的所得税额 817.525%204.38(万元)(6)应补缴企业所得税 204.3819014.38(万元)3.题 (1)应税收入总额4500+3004800(万元)居民企业直接投资于其他居民企业的投资收益属免税收入；国库券利息收入免缴所得税(2)成本、费用、支出额销售费用中，广告费和业务宣传费限额(4500十300) 15%720(万元)广告费和业务宣传费超限额800+20720100(万元)，需调增所得额。管理费用中，业务招待费应按规定限额比例扣除。税前扣除标准1 (4500+300) 5=24万元 税前扣除标准2 5060%30万元业务招待费超标准 5024=26万元.需调增所得额。新产品开发费可按实际发生额的50%加扣应纳税所得额。4050%20(万元)，需调减所得额。财务费用中利息超标，需调增所得额。50/10%(10%6%) 20(万元)营业外支出中，企业间罚款可列支，但行政罚款1万元不得税前扣除，需调增所得额。捐赠扣除限额62812%75.36(万元) 捐赠未超限额，不用调整。该企业应税成本、税金、费用等支出额80+(1500100)+(50026+20)（8020）+(301)4063(万元)(3)应纳税所得额国库券利息收入免缴企业所得税；居民企业直接投资于其它居民企业投资收益属免税收入。应纳税所得额48004063737(万元)或628100262020118737(万元)(4)应纳所得税额 73725%=184.25(万元)(5)该企业2008年度应补缴的企业所得税额 184.25157(预缴数)27.25(万元)以下是大学体验英语综合教程2(第三版)课后翻译答案unit11. 任何年满18岁的人都有资格投票。(be eligible to, vote)answer:anyone over the age of 18 is eligible to vote.2. 每学期开学前，这些奖学金的申请表格就会由学校发给每一个学生。(apply for, scholarship)answer:a form to apply for these scholarships is sent by the university to every student before the start of every semester.3. 遵照医生的建议，我决定戒烟。(on the advice of)answer:on the advice of my doctor, i decided to give up smoking.4. 公园位于县城的正中央。(be located in)answer:the park is located right in the center of town.5. 这所大学提供了我们所需的所有材料和设备。(facilities)answer:the university provides all the materials and facilities we desire.1. 他们花了多年的时间寻找内心的平静，但是收效甚微。(search for)answer:they spent many years searching for peace of mind, but with little success.2. 这种新药的成功研制已经使许多疾病的治疗发生了根本性的变革。(revolutionize)answer:the successful development of the new drug has revolutionized the treatment of many diseases.3. 由于这个国家的经济不景气，这家公司濒于破产。(on the edge of)answer:the company is on the edge of bankruptcy due to the economic depression in the country.4. 大学毕业后他成为了一名护士。他认为护士这一职业可能很有发展前途。(rewarding)answer:he became a nurse after college. he thought nursing could be a very rewarding career.5. 他像往常一样在文件上签了名。(just as)answer:he signed his name on the paper just as he has always done it.unit21. 警察们正忙着填写关于这场事故的各种表格。(fill out)answer:the policemen are busy fi lling out forms about the accident.2. 我想在还车之前把油箱加满。(fill up, fuel tank)answer:i want to fi ll up the fuel tank before returning the car.3. 如果你要投诉，最好遵循正确的程序。(follow the procedure)answer:if you want to make a complaint, youd better follow the correct procedure.4. 要不是约翰帮忙，我们绝不会这么快就完成实验。(without)answer:we couldnt have fi nished the experiment so soon without johns help.5. 暴风雨之后，岸边的人们焦急地搜索湖面以期发现小船的踪迹。(scan for)answer:after the storm, the people on the shore anxiously scanned the lake for any sign of the boat.1. 这个国家不大，但是在国际事务中它却发挥着重要作用。(play a role)answer:this country is not big, but it plays an important role in international affairs.2. 正是在我叔叔的帮助下，我得以克服困难，按时完成了任务。(it is . that)answer:it was with the help of my uncle that i overcame the difficulty and completed the assignment in time.3. 毕业时他决定留在北京，而他最好的朋友却选择了去西藏。(while)answer:while he decided to stay in beijing upon graduation, his best friend chose to go to tibet.4. 在这次校园英语演讲比赛中，我们班的玛丽获得了第三名。(come in)answer:in this campus english speaking contest, mary from our class came in third.5. 你应该知道学习弹钢琴需要有时间，有金钱，还要有毅力。(as well as)answer:you should know that it takes time, money as well as perseverance to learn to play the piano.unit31. 我发现量入为出地过日子越来越难了。(increasingly)answer:i find it increasingly difficult to live within my income.2. 现代政治家们都试图以电视讲话来影响普通百姓。(reach out)answer:modern politicians try to reach out to ordinary people in their tv speeches.3. 应该帮助学生对人生采取积极的态度。(adopt)answer:pupils should be helped to adopt a positive attitude to life.4. 希望全班同学参加这些讨论。(participate in)answer:everyone in the class is expected to participate in these discussions.5. 如果你犯了罪就必须受到惩罚。(crime)answer:if you commit a crime you must expect to be punished.1.儿子的死让老妇人变得麻木痴呆了。(numb)answer:the old woman was numbed by her sons death.2.身处所有这些烦恼之中，他依然能保持乐观。(in the midst)answer:in the midst of all troubles, he managed to remain cheerful.3. 虽有困难，他们还是设法坚持试验下去。(carry on)answer:they managed to carry on their experiments in spite of the difficulties.4.我们必须淘汰不合格的申请人。(weed out)answer:we have to weed out unqualified applicants.5. 医生要他减少抽烟。(cut down on)answer:the doctor told him to cut down on smoking.unit41.她在公共汽车站一直等到末班车进站。(come in)answer:she waited at the bus stop until the last bus came in.2.如果我们能帮得上忙，尽管和我们联系。(contact)answer:if there is any way we can be of assistance, please do not hesitate to contact us.3 .他需要多少船务人员才能使他的游艇航行？(crew, yacht)answer:how many crew does he need to sail his yacht?4 .虽然她的新书没有上一本好，但是我还是喜欢它。(not quite as)answer:i enjoyed her new book though its not quite as good as her last one.5 .我从未遇到过如此善良的人。(never before)answer:never before have i met such a kind person.1.公共汽车放慢速度并停下，让那位乘客上车。(slow down)answer:the bus slowed down and stopped to allow the passenger to get on board.2.许多车子都驶过去了，可是没有一辆愿意让我们搭便车。(roll by)answer:many vehicles rolled by, but no one offered us a ride.3 .请勿践踏草地。(get off)answer:please get off the grass.4.他按妻子的吩咐，一下班就去了市场。(make ones way)answer:he made his way to the marketplace right after work, as his wife had asked him to do.5 .值得庆幸的是，史蒂夫 (steve) 从自行车上摔下来时没有摔断骨头。(luckily)answer:luckily, steve didnt break any bones when he fell off his bike.unit51. 我们得把感情放在一边，从专业的角度来对待这件事。(from a professional standpoint)answer:we have to put aside our emotions and take it from a professional standpoint.2. 这部戏非常精彩，我很快就沉浸于激动人心的剧情之中。(lose oneself in)answer:the play was so wonderful that i soon lost myself in the excitement of it.3 .她没有什么爱好除非你把看电视也算是一种爱好。(unless)answer:she hasnt got any hobbies unless you call watching tv a hobby.4. 他说他是直接从市长本人那里得到这个信息的。(first-hand)answer:he said that he had got the information first-hand from the mayor himself.5 .既然你不能回答这个问题，我们最好问问别人。(since)answer:since you cant answer the question, perhaps wed better ask someone else.1. 由于公共汽车司机突然刹车，旅客们都不由自主地向前摔倒。(brake, pitch forward)answer:all the passengers pitched forward because the bus driver braked sharply.2. 这个协议将冲破对自由贸易设置的障碍。(break through, obstacle)answer:this agreement will break through the obstacles to free trade.3 .我刚放下叫出租车的电话，车就来了。(soon after)answer:the taxi arrived soon after i rang for it.4. 在过去，不管我什么时候到家，我父母总会等我。(no matter)answer:my parents always waited up for me no matter what time i got home.5 .由于没有一方愿意让步，两个公司之间的对话完全破裂了。(break down)answer:talks between the two companies completely broke down, because neither of them wanted to give in.unit61. 那件工作很难做，不过我想试试看。(have a shot)answer:its a difficult job, but id like to have a shot.2. 这是一本关于商务实践而非理论的书。(as opposed to)answer:this is a book about business practice as opposed to theory.3. 社会活动从未耽误她的学习。(in the way)answer:social activities never get in the way of her studies.4. 直到1911年人们才发现第一种维生素。(it is not until . that)answer:it was not until 1911 that the first of the vitamins was identified.5. 尽管年事已高，爷爷每天还帮忙做家务。(despite)answer:despite advanced years, grandpa helps do housework every day.1. 我们的婚姻很幸福，但我们也曾经历过许多坎坷。(ups and downs)answer:our marriage is happy but weve had many ups and downs.2. 许多外语教师常常在课堂上自顾自地讲得太多。(be inclined to)answer:many teachers of foreign languages are inclined to talk too much themselves in class.3. 那位著名演员每天早晨锻炼一小时以保持健康。(work out)answer:the famous actor keeps fit by working out for an hour every morning.4. 与他促膝长谈之后，她的怀疑消失了。(melt away)answer:after a long heart-to-heart talk with him, her suspicion melted away.5. 目前我们没有职位空缺，但我们肯定会记住您的申请。(keep in mind)answer:we have no vacancies now, but well certainly keep your application in mind.unit71. 他并不后悔说过的话，只是觉得他完全可以不用这种方式表达。(could have done)answer:he did not regret what he had said but felt that he could have expressed it differently.2. 我们最好等到12月14日。那时大卫已考完试，就能和我们一起去度假了。(will have done)answer:wed better wait till 14 december. david will have had his exam by then, so hell be able to go on holiday with us.3. 他正在做一个新项目，年底前