Daily Practice of Tax Law II -202 1 Tax Agent Examination
multiple-choice question
1. According to the relevant provisions of enterprise income tax, the enterprise income tax paid abroad among the overseas income obtained by the following enterprises can be deducted from the current taxable amount ().
Taxable income obtained by resident enterprises from production and operation outside China.
B overseas taxable income obtained by a non-resident enterprise that is actually related to its domestic institutions and places.
(3) Overseas taxable income obtained by a non-resident enterprise without actual connection with its domestic institutions and places.
Income from dividends and other equity investments obtained by resident enterprises from foreign enterprises directly controlled by them.
E. Income from the transfer of overseas real estate by non-resident enterprises
2. Of the following statements about the provisions on cost deduction of real estate development enterprises, the correct one is ().
A. If the enterprise transfers the maintenance funds of ×× used spare parts and ×× used facilities and equipment that have been included in the sales revenue to the relevant departments and units according to regulations, it will be deducted when transferring.
The losses caused by the state's free recovery of land use rights shall not be deducted before tax.
C. If an enterprise sells development products by bank mortgage, the deposit (guarantee money) provided to the bank when it sells development products can be deducted as expenses before tax in the current period.
D losses caused by the state's recovery of land use rights can be deducted as property losses before tax according to relevant regulations.
E. If the products developed by the enterprise are used for personal use, and the actual use time does not exceed 65,438+02 months, and they are sold again, the depreciation expense can be deducted before tax.
3. The tax-related treatment of the following items in 20 19 of this enterprise complies with the provisions of relevant laws and regulations on enterprise income tax ().
A. To engage in industries that are not restricted or prohibited by the state, the standard for small and low-profit enterprises is that the annual taxable income shall not exceed 3 million yuan, the total assets shall not exceed 50 million yuan, and the number of employees shall not exceed 300.
B the loss of fixed assets that the enterprise has reached or exceeded its service life and is normally scrapped and cleared shall be declared and deducted by special declaration.
C self-created goodwill is not calculated, and amortization expenses are deducted before enterprise income tax.
Building depreciation not put into use shall be deducted before enterprise income tax.
E. If an enterprise terminates its business activities in the middle of a year, it shall, within 90 days from the actual date of termination, make final settlement and payment of the enterprise income tax for the current period with the tax authorities.
4. According to the relevant provisions of the enterprise income tax law, the following statement is correct ().
(a) enterprises can enjoy preferential tax treatment for agricultural, forestry, animal husbandry and fishery projects with the income from trade activities directly sold after purchasing agricultural products.
B. obtain a certificate issued by the Ministry of agriculture? Qualification certificate of offshore fishing enterprise? During the validity period, offshore fishing enterprises shall be exempted from enterprise income tax on the income obtained from offshore fishing business.
C enterprises do not enjoy preferential policies for primary processing of agricultural products for the income from screening, sub-packaging and packaging of tea.
D. The enterprise entrusts to provide all primary processing services of agricultural products according to the entrustment contract, and the processing fees collected by it can be treated as tax-free items for primary processing of agricultural products.
Five, the income of enterprises planting flower crops, shall be exempted from enterprise income tax.
5. Among the following expenses incurred by domestic resident enterprises, () can be added and deducted as R&D expenses before enterprise income tax.
A. Software amortization expenses for R&D activities
B. Housing depreciation and rental fees
C. Technical books and reference fees directly related to R&D activities
D. manufacturing expenses specially used for intermediate test and product trial production.
Indirect material consumption in E.R&D activities
Reference answer and analysis
1. Answer ABD. Analysis: Option CE: The income obtained by non-resident enterprises from transferring overseas real estate and the overseas taxable income obtained by non-resident enterprises without actual contact with their domestic institutions and places do not belong to the scope of taxation in China, so there is no taxation problem or income tax credit problem in China.
2. answer AD. Analysis: option b: the loss caused by the state's recovery of land use rights can be deducted as property loss before tax according to relevant regulations; Option C: The enterprise sells development products by way of bank mortgage. If the enterprise is agreed to provide guarantee for the buyer's mortgage loan, the deposit (guarantee) provided to the bank when selling the developed products shall not be deducted from the sales income, nor shall it be deducted as the current pre-tax expenses, but it may be deducted according to the facts when the actual losses occur; Option E: If the product developed by the enterprise is converted to self-use and the actual use time is not more than 65,438+02 months and it is sold again, depreciation expense shall not be deducted before tax.
3. answer ACD. Analysis: Option B: The losses caused by the normal scrapping and cleaning of fixed assets that have reached or exceeded the service life of the enterprise shall be declared and deducted by the tax authorities in the form of list declaration; Option E: If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the actual date of termination, handle the final settlement and payment of enterprise income tax for the current period with the tax authorities.
4. answer BC Analysis: Option A: The income generated by direct sales of agricultural products by enterprises cannot enjoy preferential tax treatment for agriculture, forestry, animal husbandry and fishery projects; Option D: According to the entrustment contract, the enterprise is entrusted to comply with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issuing the Preferential Scope of Enterprise Income Tax for Primary Processing of Agricultural Products (Trial) (Caishui [2008] 149) and the Supplementary Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Preferential Scope of Enterprise Income Tax for Primary Processing of Agricultural Products (Caishui [201] 26).
5. answer ACD. Analysis: Option B: The R&D expenses that can be included in the incremental deduction refer to the depreciation expenses or rental expenses of instruments and equipment specially used for R&D activities, and the depreciation and rental expenses of houses are not included in the incremental deduction; Option E: The expenses of materials, fuel and power directly consumed in R&D activities can be added and deducted, while the expenses of materials indirectly consumed cannot be added and deducted.
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