1. Among the following statements about the items and standards of pre-tax deduction of enterprise income tax, the correct one is ().

A. During the preparation period of an enterprise, the business entertainment expenses related to the preparation activities can be included in the preparation expenses of the enterprise according to 60% of the actual amount, and deducted before income tax according to regulations.

B the commercial insurance premium paid by the enterprise for investors or employees shall be deducted if it does not exceed 5% of the total wages and salaries.

C. Advertising fees and business promotion fees incurred by cosmetics production enterprises are allowed to be deducted if they do not exceed 65,438+05% of the sales revenue of the current year, and the excess is allowed to be deducted if it is carried forward to the next tax year.

D tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.

E. The handling fees and commission expenses related to production and operation of property insurance enterprises in 20 18 are deducted before tax according to the balance 15% (inclusive) of all premium income in that year after deducting insurance premiums.

2. Among the following statements about the tax treatment of handling fees and commission expenses, () is in line with the relevant provisions of enterprise income tax.

1. Fees and commissions paid by an enterprise by way of transfer shall not be deducted before enterprise income tax.

B. In the process of developing customers and business, telecom enterprises need to pay fees and commissions to brokers and agents, and the actual expenses of relevant fees and commissions do not exceed 5% of the total income of the enterprise in the current year, which can be deducted according to the facts before the enterprise income tax.

Fees and commissions paid by enterprises to individuals shall not be deducted before enterprise income tax.

4. The enterprise shall not include the handling fees and commission expenses in the expenses such as kickbacks, business commissions, kickbacks and entrance fees.

E. For enterprises engaged in agency services whose main business income is fees and commissions, the actual operating costs (including fees and commissions) incurred in obtaining this income are allowed to be deducted according to the facts before enterprise income tax.

3. Among the following fixed assets, depreciation shall not be calculated and deducted before enterprise income tax ().

A. Idle warehouses

B. Fixed assets leased by means of financial leasing

C. Separate valuation of land recorded as fixed assets

D. Fixed assets that have been fully depreciated and continue to be used

E. Fixed assets leased by way of operating lease

4. Among the following asset losses of an enterprise, the tax authorities shall deduct () before reporting enterprise income tax in the form of list declaration.

A. Loss of fixed assets sold by an enterprise at a reasonable price in the normal operation and management activities.

B. Loss of assets caused by normal death of productive biological assets of enterprises beyond their service life.

C. losses caused by natural disasters to enterprises' inventory goods.

D. losses incurred by enterprises in buying and selling stocks at market prices through the securities market.

E. loss of platform materials caused by poor management of production enterprises.

5. Among the following statements about pre-tax deduction of enterprise asset losses in enterprise income tax, the correct one is ().

A. If the actual asset loss of an enterprise in the previous year cannot be deducted before the enterprise income tax of that year, it is allowed to make up for the loss until the annual deduction, and the period for making up for the loss generally does not exceed 3 years.

B. The asset losses that have been deducted when calculating the taxable income of enterprise income tax shall be included in the taxable income in the recovery period as income when all or part of them are recovered in future tax years.

C. Asset losses incurred by domestic and overseas business institutions of an enterprise shall be accounted for separately, and losses incurred by overseas business institutions due to asset losses shall not be deducted when calculating domestic taxable income.

D unless otherwise stipulated by the tax authorities, the head office shall report the asset losses reported by its branches to the local competent tax authorities in the form of special declaration.

E. If an enterprise cannot accurately determine whether it belongs to the asset loss declared and deducted from the list, it can declare and deduct it in the form of special declaration.

Reference answer and analysis

1. Analysis: Option B: Commercial insurance premiums paid by enterprises for investors or employees shall not be deducted before income tax; Option C: Advertising expenses and business promotion expenses incurred by cosmetics manufacturing and sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises that do not exceed 30% of the sales (business) income of the current year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

2. answer BDE. Analysis: Option A: Except for entrusting individual agents, the handling fees and commissions paid by enterprises in cash and other non-transfer ways shall not be deducted before tax; Fees and commissions paid by transfer can be deducted before enterprise income tax according to regulations. Option C: The handling fees and commissions paid by enterprises to individuals meet the requirements and can be deducted before enterprise income tax.

3. answer the CD. Analysis: Option A: Fixed assets other than unused houses and buildings are not allowed to be depreciated before tax; Scheme B: Fixed assets leased by means of financial leasing are not depreciated, but deducted before tax; Option E: Fixed assets leased out from operating leases are not depreciated and are not deducted before tax.

4. answer ABD. Analysis: The following asset losses should be reported and deducted to the tax authorities in the form of list declaration:

(1) Losses caused by the sale, transfer and sale of non-monetary assets at fair prices in the normal operation and management activities of the enterprise;

(2) the normal loss of various inventories of the enterprise;

(three) the loss of fixed assets that the enterprise has reached or exceeded its service life and is normally scrapped and cleaned up;

(four) the loss of assets caused by normal death when the productive biological assets of the enterprise reach or exceed the service life;

(5) Losses incurred by enterprises in buying and selling bonds, stocks, futures, funds and financial derivatives through various trading places and markets in accordance with the principle of fair market transactions.

Asset losses other than the above should be declared and deducted to the tax authorities in the form of special declaration. If an enterprise cannot accurately determine whether it belongs to the asset loss declared and deducted by the list, it can declare and deduct it by means of special declaration.

5. answer BCE. Analysis: Option A: If the asset losses incurred by the enterprise in the previous year cannot be deducted before tax in the current year, it can be explained to the tax authorities in accordance with the regulations and special declaration and deduction can be made; If it is an actual asset loss, it should be allowed to recover until the annual deduction of the loss occurs, and the recovery confirmation period generally does not exceed 5 years. Option D: Unless otherwise stipulated by the tax authorities, the head office shall report the asset losses declared by the branches to the local competent tax authorities in the form of list declaration.