Financial Regulations and Accounting Professional Ethics (Sichuan Vocational College of Finance and Economics) Chapter 2023 Examination Answers Superstar Er Ya (6)
Taxable income of enterprise income tax in 5.2.3.4
1, the taxable income of enterprise income tax is the tax basis of enterprise income tax. ()
Answer:
2. The total profit is equal to the taxable income.
Answer: x
1, the following income belongs to the enterprise income tax exemption income is ().
I. Interest income from bank deposits
B, financial allocation income
C. Income from internal asset disposal of domestic enterprises
D. Dividend income of eligible resident enterprises
Answer: d
2, the following income belongs to the enterprise income tax non-taxable income is ().
I. Interest income from bank deposits
B, financial allocation income
C, debt interest income
D. Dividend income of eligible resident enterprises
Answer: b
1. The annual sales revenue of an enterprise in 20 15 is 272,000 yuan, and the advertising fee and business promotion fee are 50,000 yuan. According to the provisions of the enterprise income tax law, the maximum amount of advertising fees and business promotion fees that an enterprise can deduct before tax in that year is () yuan.
30 thousand pounds
38080
40,800 pounds
50,000 pounds
Answer: c
2.20 15 years, an enterprise earned 30 million yuan from selling goods, 3 million yuan from transferring patent rights, 6.5438+0 million yuan from renting packaging, 3 million yuan from transferring trademark ownership and 200,000 yuan from donation. The actual business entertainment expenses in that year were 300,000 yuan, and the amount of business entertainment expenses that the enterprise can charge before income tax in that year was () million yuan.
A: 30
b、 18
c、 17
d、 18.55
Answer: c
3.20 15 year, an enterprise realized commodity sales income of 20 million yuan, cash discount of 1 10,000 yuan, income from accepting donations of 5 million yuan and income from transferring intangible assets of 1 10,000 yuan. The actual business entertainment expenses of the enterprise are 300,000 yuan, advertising expenses are 2.4 million yuan, and business promotion expenses are 800,000 yuan. In 20 15, the entertainment expenses, advertising expenses and business promotion expenses that the enterprise can deduct before tax totaled () ten thousand yuan.
a、3 10
b、3 12
c、325
d、330
A: A.
In April 2015, enterprise a realized sales income of 30 million yuan, and advertising expenses of 4 million yuan in that year. The advertising fee of 600,000 yuan was not deducted from last year's carry-over. The part of the known advertising fee that does not exceed 15% of the current year's sales revenue is allowed to be deducted. When enterprise A calculates the taxable income of enterprise income tax in 20 15, the allowable amount of advertising expenses is ().
I. 3.4 million yuan
B, 565438+ ten thousand yuan
C, 4.5 million yuan
D, 4.6 million yuan
Answer: c
1 and 20 15 years, the total wages reasonably paid by a production enterprise is 2 million yuan; Actually, the employee welfare fund was 350,000 yuan, the trade union fund was 35,000 yuan, and the employee education fund was 80,000 yuan. 20 15 when the enterprise declares income tax, the taxable income of the above expenses shall be increased by () ten thousand yuan.
A, 7
b、9
c、 12
d、6.5
Answer: c
2. A cosmetics manufacturer included in the cost in 20 15 years, and the reasonable actual salary was 5.4 million yuan. The union funds incurred in that year were/kloc-0.50 million yuan, the employee welfare funds were 800,000 yuan, and the employee education funds were1/kloc-0.00 million yuan, so the trade union funds and employee welfare can be deducted before tax.
a、 106
97.4
c、99.9
d、 108.5
Answer: b
3, according to the provisions of the legal system of enterprise income tax, the following items, allowing taxpayers to deduct the taxable income of enterprise income tax ().
A. Consumption tax
B. Corporate income tax
C. Land value-added tax
D. value-added tax
Answer: AC
1. An enterprise lost 200,000 yuan in 2009, gained 20 10 yuan, lost 20 10 yuan, gained 40,000 yuan in 20 12 years, and gained 20/2 years. Then the total enterprise income tax payable by the enterprise in 2009-20 15 is () ten thousand yuan.