Kneel for the answers to the after-school exercises of China Tax System edited by Chen Rong.

3. An electrical appliance manufacturer in a city is a general taxpayer of value-added tax (resident enterprise). In 2008, the total income of the enterprise was 80 million yuan, after deducting costs, expenses, taxes and losses, the total profit was 80,000 yuan, and the enterprise income tax was 2 1.6 million yuan. After the audit of the hired accounting firm, it is found that the related tax problems are as follows: (1) The expenses deducted include annual salary 1 1 10,000 yuan, trade union fund allocation of 220,000 yuan, employee welfare fund 1.54 million yuan and employee education fund of 325,000 yuan. (2) The total income of 80 million yuan includes debt interest of 70,000 yuan, financial bond interest of 200,000 yuan, and dividend of 380,000 yuan from the invested company (resident enterprise, corporate income tax rate is 25%); (3) 1 year borrows 2 million yuan from the bank to purchase and build fixed assets, and the loan period is 1 year. The purchased fixed assets were completed and delivered on September 30th of that year (regardless of the depreciation of fixed assets), and the annual interest expense paid by the enterprise to the bank was RMB 6,543.8+0.2 million, all of which were included in the financial expense accounting; (4) Deduct business entertainment expenses of 450,000 yuan, advertising expenses and business promotion expenses of 654.38+0.22 million yuan; (6) In June+February, 5438, the ownership of an intangible asset was transferred, and the income of 600,000 yuan was not treated, and the book cost of the intangible asset was not resold; (7) In June+February, 5438, the produced household appliances were distributed to employees as welfare, at a cost of 200,000 yuan, and the market sales price did not include tax of 230,000 yuan. When accounting for an enterprise, the inventory is directly offset at the cost price, and the VAT output tax calculated at the market selling price is 39,654,38+0,000 yuan, and the total cost price is 23,965,438+0,000 yuan, which is included in the account of "non-operating expenses"; (8) In the subject of "non-operating expenses", the tax late payment fee paid in the first half of the year was 30,000 yuan, the penalty interest for overdue bank loans was 60,000 yuan, the rebate to the buyer was 6,543.8+0.2 million yuan, the unexpected loss was 80,000 yuan, and the non-advertising sponsorship was 6,543.8+0 million yuan, all of which were deducted according to the facts. Requirements: Answer the questions in the following order, and the amount of each question is * * *: (1) Calculate the taxable income that should be adjusted for staff union funds, staff welfare funds and staff education funds; (2) Calculate the taxable income that should be adjusted for debt interest and after-tax dividends; (3) Calculate the taxable income that should be adjusted for financial expenses; (4) Calculate the taxable income that should be adjusted for business entertainment expenses, advertising expenses and business publicity expenses; (5) Calculate the transfer tax payable for the transfer of intangible assets; (6) Calculate the taxable income that should be adjusted when transferring intangible assets; (7) Calculate the taxable income that should be adjusted for non-operating expenditure items; (8) Calculate the enterprise income tax payable by the enterprise in 2008 after the audit. Analysis: (1) The taxable income should be adjusted for staff union funds, staff welfare funds and staff education funds: the deduction standard for staff union funds is:1100× 2% = 220,000 yuan, and the allocated staff union funds are allowed to be deducted. The deduction standard for employee welfare expenses is:1100×14% =1.54 million yuan, and the employee welfare expenses incurred are allowed to be deducted. The deduction standard of employee education funds is:1100× 2.5% = 275,000 yuan. The incurred employee education funds are 325,000 yuan, and the excess of 5,000 yuan (that is, 32.5-27.5=5) cannot be deducted. The taxable income that should be increased from trade union funds, employee welfare and employee education funds is 50,000 yuan. (2) Debt interest and after-tax dividend should be reduced by 450,000 yuan (i.e. 7+38 = 450,000 yuan). Because the income from debt interest of 70,000 yuan and the dividend of 380,000 yuan among resident enterprises are tax-free income. (3) Taxable income should be increased for financial expenses =12-12 ÷12× 3 = 9 (ten thousand yuan) (4) Taxable income should be adjusted for business entertainment expenses and business promotion expenses: the deduction standard for business entertainment expenses is: 45×60%=27 (ten thousand yuan). Business entertainment expenses can only be deducted by 270,000. Therefore, the taxable income should be increased for business entertainment = 45-27 = 18 (ten thousand yuan), and the deduction standard for advertising fee and business promotion fee is: (8000+60+23-7-20-38) ×15% =1202.7. 5438+07.3 (ten thousand yuan) business entertainment expenses and business publicity expenses should be adjusted with taxable income = 18+ 17.3=35.3 (ten thousand yuan) (5) taxes payable on intangible assets transfer = 60 × 5% × (1+7%+3%. 0.7 (ten thousand yuan) (7) taxable income of non-operating expenditure items should be increased = 23.91+23-20+12+3+10 = 51.91(ten thousand yuan). 9 1) × 25%-2.16 =19.32 (ten thousand yuan) Personal income tax is1. Zhang, a citizen of China, is the sales manager of a company. His income in 2008 is as follows: (1) The monthly salary is 4,000 yuan (including payment according to national standards). (2) Obtained translation income of 5,000 yuan, of which 2,000 yuan was donated to Project Hope through state organs, and 1 1,000 yuan was donated to rural compulsory education through state organs; (3) Publishing the book "New Marketing" earned 2,000 yuan in February, 4,000 yuan in April and 5,000 yuan in August of the same year; (4) My income from giving lectures in country A is 10000 yuan, and I pay personal income tax according to the national tax law of the source of income 10000 yuan. Requirements: Answer the questions in the following order, each with the title of * * * *:

(1) Calculate the personal income tax payable for annual salary; (2) Calculate the personal income tax payable for the year-end bonus; (3) Calculate the personal income tax payable for translation income; (four) the personal income tax payable for calculating the income from the remuneration; (5) Calculate the personal income tax payable by lecture income of country A in China.

Analysis: (1)1-Personal income tax payable on monthly salary = [(4000-400-1600) ×10%-25 ]× 2 = 350 (RMB) 3-/kloc-. 8+0350 (yuan) Personal income tax payable for salary in 2008 = 350+ 1350 = 1700 (yuan) (2) The tax rate payable for year-end bonus = 6600 ÷ 12 = 550 (yuan). (3) Deduction of taxable income from donations to poverty-stricken areas = 5000× (1-20% )× 30% =1200 (yuan); personal income tax payable from translation = [5000× (1-20%)-65438. (4) Personal income tax payable on the income from the remuneration for writing = (2000+4000) × (1-20% )× 20% × (1-30%)+5000 × (1-20% )× 20%. That is, serializing one publication at a time. (5) Deduction limit of personal income tax for lectures in country A =10000× (1-20% )× 20% =1600 (yuan) Personal income tax payable in China for lectures in country A =1600-/kloc-0. The income in 2008 is as follows: (1) Earn a monthly salary of 4,000 yuan (including 300 yuan, housing accumulation fund paid according to national standards, 50 yuan, and meal-missing subsidy), and earn a year-end bonus of 24,000 yuan in 65,438+February; (2) Participate in karaoke performances once a week, four times a month, and each income is 1.200 yuan, with a monthly income of 4,800 yuan; (3) The interest on time deposits is 65,438+0,000 yuan, of which the interest before August 65,438+05, 2007 is 200 yuan and the education savings is 200 yuan; (4) The income from stock trading is 3,000 yuan; (5) Having participated in a performance in country A once, earning 1 10,000 yuan, and having paid personal income tax 1 10,000 yuan in that country according to the provisions of the national tax law; He published an article in a magazine in country B and got a remuneration of 6000 yuan. According to the provisions of National Tax Law B, he has paid personal income tax. 600 yuan .. Requirements: Answer the questions in the following order:

(1) Calculate the sum of the salary of the current year and the personal income tax payable for the year-end bonus income; (two) to calculate the total personal income tax payable for the performance income of karaoke bars in that year; (3) Calculate the personal income tax payable for deposit interest income; (4) Calculate the personal income tax payable on stock income; (5) Calculate the personal income tax payable in China for overseas income.

Analysis: (1) Year-end bonus income tax rate = 24000 ÷ 12 = 2000 tax rate is 10%, and the total personal income tax payable for the salary and year-end bonus income of that year = [(4000-300-50-1) ×15%-125 ]× 2+[(4000-300-50-2000 )×10%-25 ]×10%+10. Personal income tax payable on interest income = (1000-200-200) × 5%+200× 20% = 70 (yuan). Interest income from savings deposits on August 15, 2007, with the tax rate of 20%, and savings deposits on August 65438, 2007. Interest income from education savings deposits is exempt from personal income tax. (4) Stock exchanges are exempt from individual income tax; (5) Deduction for performances in country A =10000× (1-20% )× 20% =1600 (yuan) Personal income tax payable in country A =1600-1000. =672 (yuan) Personal income tax should be paid back by country B =672-600=72 (yuan) 3. Li, a citizen of China, is an employee of a Sino-foreign joint venture in a certain city. The income in 2008 is as follows: (1) Foreign-funded enterprises receive a monthly salary of 2,500 yuan and a half-year prize of 5,000 yuan in June; The original Chinese dispatched enterprise paid the salary 1000 yuan; (2) In February, it was commissioned by a certain unit to design a set of molds for it, with a charge of 5,000 yuan, and in the same month, it was commissioned by the same unit to design a set of equipment drawings, with a charge of 8,000 yuan; (3) On June 5438+1 October1day, let the sole proprietorship enterprise invested by itself invest 200,000 yuan to buy a house for its personal residence (handle the real estate license in the name of Li); (4) The individual income tax payable by the sole proprietorship enterprise invested by it this year is 20,000 yuan; (5) In June of1year, the old house where he lived for four years (the new discount rate is 70%) was sold to Wang at the price of 1.8 million yuan. The original house was a commercial house, and the original purchase price was 1.8 million yuan. Requirements: (1) Calculate the personal income tax payable for Li's annual salary and half-year bonus income; (2) Calculate the personal income tax payable for Li's labor service income; (3) calculating the personal income tax payable on the income of the sole proprietorship enterprise invested by Li; (4) Calculate the business tax, land value-added tax, urban construction tax, education surcharge and personal income tax that Li should pay when transferring the house. Analysis: (1) Personal income tax payable for Li's annual salary and half-year bonus income = [(2500-1600) ×10%-25 ]× 2+[(2500-2000 )× 5% ]× 9+[ Personal income tax payable for Li's design labor service income = 5000× (1-20% )× 20%+8000× (1-20% )× 20% = 800+1280 = 2080 (yuan). Individual income tax is paid for two different designs. (3) Personal income tax of the sole proprietorship enterprise invested by Li = (200,000+20,000) × 35%-6750 = 70,250 (yuan). Individual investors in a sole proprietorship enterprise or partnership enterprise use enterprise funds to pay consumer expenditures unrelated to the production and operation of the enterprise and purchase property expenditures such as automobiles and houses. National policy regards it as business to business. Therefore, the purchase of 200,000 houses should be combined with 20,000 operating income, and personal income tax should be levied according to the item of "income from production and operation of individual industrial and commercial households". (4) Business tax payable by Li when transferring the house = (180000-100000) × 5% = 4000 yuan; urban construction tax payable by Li when transferring the house = 4000 × 7% = 280 yuan; education surcharge payable by Li when transferring the house = 4000 yuan. +4000+280+ 120 = 74400 (yuan) for the transfer of old houses, the land value-added tax shall be levied according to the estimated price of houses and buildings, the land price paid for obtaining the land use right, the relevant fees paid in accordance with the unified national regulations and the taxes paid in the transfer link as the deduction of the project amount. Business tax, urban construction tax and education surcharge can be deducted when calculating land value-added tax. Value-added of transferred house by Li =180000-74400 =105600 (yuan). The value-added rate of transferred house is =105600 ÷ 74400×100%-6500%. × 30% ÷ 2 = 15840 (yuan) If an individual transfers the original owner-occupied housing due to work transfer or improvement of living conditions, he shall be exempted from land value-added tax after being approved by the tax authorities and living for 5 years or more; Those who have lived for 3 years but less than 5 years will be subject to land value-added tax by half. If you have lived for less than 3 years, land value-added tax will be levied according to regulations. The old house has been used for four years, and the land value-added tax will be levied by half. Personal income tax payable by Li when transferring the house = (180000-100000-4000-280-120-15840) × 20% = 59760× 20% =/kloc. In this case, because Li bought another house in advance, it does not meet the condition of "only one house for family life". Although the old house has only been used for 4 years and less than 5 years, it still needs to pay personal income tax.