1. Single-choice questions (***20 questions, each question is worth 1 point. Among the alternative answers to each question, only one is most consistent with the meaning of the question.)

1. If a taxpayer fails to apply for tax registration, change or cancel registration within the prescribed time limit, a fine of () will be imposed.

A. More than 2,000 yuan and less than 5,000 yuan

B. More than 1,000 yuan and less than 10,000 yuan

C． More than 2,000 yuan and less than 10,000 yuan

D. More than 1,000 yuan and less than 5,000 yuan

Standard answer: C

2. The basic method for tax authorities to collect taxes from individual industrial and commercial households is ().

A. Withholding and payment

B. Regular fixed amount

C. Check and collect

D. Audit and collection

Standard answer: B

3. An industrial enterprise was reviewed by the competent tax authorities and underpaid the business tax of 50,000 yuan, the urban maintenance and construction tax of 3,500 yuan, the education surcharge of 1,500 yuan, and the late payment fee of 1,000 yuan on the income from the transfer of intangible assets. The following entries are made:

Debit: product sales tax and surcharges 55,000

Administrative expenses - other 1,000

Credit: bank deposit 56,000

After review by a certified tax accountant, if it is deemed inappropriate, the correct accounting entries when business occurs are ().

A. Debit: 5,500 other business expenses

Management expenses— —Others 1,000

Loan: bank deposit 56,000

B. Debit: Non-operating expenses - tax late payment fee 1000

Credit: Administrative expenses - other 1000

C. Debit: Other business expenses 55,000

Credit: Taxes payable - business tax payable 50,000

Taxes payable - urban maintenance and construction tax payable 3,500

Other payables - education surcharge 1,500

Debit: taxes payable - business tax payable 50,000

Taxes payable - urban maintenance and construction tax payable 3,500

Other payables - education fee surcharge 1,500

Non-operating expenses - tax late payment fee 1,000

Loan: bank deposit 56,000

D. Debit: Non-operating expenses - tax late payment penalty 56,000

Credit: product sales tax and surcharges 55,000

Administrative expenses - other 1,000

Standard answer: C

4. Which of the following statements about the agency declaration of stamp duty is incorrect ().

A. If the amount of stamp duty payable is less than a dime, no tax will be levied

B. Business account books and rights licenses will be decaled at RMB 5 per piece

C. Bills and documents of a contractual nature shall be regarded as taxable vouchers and decaled in accordance with regulations

D. If an enterprise pays more than 500 yuan in stamp duty at one time, it can pay the tax with a tax payment slip

Standard answer: B

5. Small-scale enterprises that have opened for business (excluding commercial retail enterprises); if their taxable sales in the current year exceed the standards for small-scale taxpayers, they should apply for the formalities for recognition of general VAT taxpayers in ().

A． Before January 10 of the following year

B. Before the end of January of the following year

C． 3 months after expiration

D. Before January 15 of the following year

Standard answer: B

6. On August 1, 1998, a taxpayer was determined to have engaged in tax evasion after a tax inspection conducted by the tax department. He was punished The taxpayer was dissatisfied with the backpayment of 5,000 yuan in taxes and doubled fines and 300 yuan in late payment fees. After paying the taxes but not handing over the fines and late payment fees, the taxpayer entrusted the services of a tax accountant.

The agency acted as an agent for reconsideration, filled out and submitted the "Reconsideration Application" to the tax administrative reconsideration authority, and the tax administrative reconsideration authority responded ().

A. Decide to accept

B. Require the applicant to make corrections within a time limit

C. Not accepted

D. Transfer to other tax authorities

Model answer: C

7. For individual industrial and commercial households that establish double-entry accounts, the standards for listing costs and expenses must be implemented in accordance with the provisions of ().

A. Personal Income Tax Law

B. Corporate Income Tax Law

C. Measures for Calculation of Personal Income Tax for Individual Industrial and Commercial Households (Trial)

D. Accounting system for individual industrial and commercial households

Standard answer: C

8. An automobile factory issued materials and entrusted an enterprise to process a batch of products, which were recovered and used for the continuous production of taxable consumer goods. The processing fee for this batch of products was 10,000 yuan, and the entrusted party collected and paid consumption tax of 1,579 yuan and value-added tax of 1,700 yuan in accordance with the law. The automobile factory The correct tax-related accounting treatment when picking up goods is ().

A. Debit: Commissioned processing materials 13279

Credit: Bank deposit 13279

B. Debit: Entrusted processing materials 11579

Tax payable - value-added tax payable (input tax) 1700

Credit: Bank deposit 13279

C. Borrow: 10,000 commissioned processing materials

Tax payable - consumption tax payable 1,579

Tax payable - value-added tax (input tax) 1,700

Loan: bank deposit 13279

D. Debit: Production costs 13279

Credit: Bank deposits 13279

Standard answer: C

9. Applicable to taxpayers with relatively sound financial systems and a certain business scale. () Invoice purchasing method.

A. Hand over the old and buy the new B. Inspect the old and buy the new

C. Limited supply D. Bulk supply

Standard answer: D

10. Regardless of profits or losses, public institutions, social groups, and private non-enterprise units must submit accounting statements and income and expenditure statements in accordance with the tax requirements for corporate income tax, including: balance sheets, (), operating expenditure details, and notes to accounting statements.

A. Profit and loss statement, cash flow statement, infrastructure investment statement

B. Income and expenditure statement, infrastructure investment statement, profit distribution statement

C. Profit and loss statement, business expense detailed statement, cash flow statement.

D. Income and expenditure statement, infrastructure investment statement, and business expenditure detailed statement

Standard answer: D

11. The assessed price of old houses and buildings in the land value-added tax return is based on () The assessed price of old houses and buildings confirmed by the competent tax authority.

A. Present value method

B. Hypothesis development method

C. Residual method

D. Replacement cost method

Standard answer: D

12. Among the following situations, the ones that do not fall within the business scope of tax agency are ().

A. Handle tax registration, change tax registration and cancel tax registration

B. Review tax status

C. Prepare tax-related documents

D. Handle the purchase procedures for special value-added tax invoices

Standard answer: D

13. The scope of taxes collected by the state taxation bureau system below the provincial level does not include ().

A. Value-added tax, consumption tax, personal income tax levied on personal savings deposit interest

B. Value-added tax, consumption tax, and corporate income tax for domestic foreign-invested enterprises and foreign enterprises

C. Land value-added tax, resource tax

D. Income tax on local banks, foreign banks and non-bank financial enterprises

Standard answer: C

14. Foreign enterprises that adopt a tax method based on expenditures converted into income often

For the resident representative office, the salary paid directly by the head office to the employees of the resident representative office, ().

A. Expenditures that do not belong to the permanent representative office

B. There is no need to pay personal income tax, only foreign-invested enterprise and foreign enterprise income tax

C. You only need to pay personal income tax, but do not need to pay income tax for foreign-invested enterprises and foreign enterprises

D. Expenditures belonging to the permanent representative office and taxed in accordance with the law

Standard answer: D

15. Among the following working papers prepared by a registered tax accountant during his practice, the one that belongs to the business type is ().

A. Tax inspection reports over the years

B. Work record of providing tax consulting

C. Copy of taxpayer’s tax registration certificate

D. CPA's audit report

Standard answer: B

16. The registered tax accountant examines the tax calculation of the property rights transfer documents and rights licenses, and should focus on checking whether () are decaled according to regulations.

A. House property ownership certificate, industrial and commercial business license, health license. Operation license

B. Land use certificate, patent certificate, special industry business license, house property certificate

C. Trademark registration certificate, tax registration certificate, land use certificate, operation license

D. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate

Standard answer: D

17. After the tax administrative review authority accepts the reconsideration application, it shall send a copy of the "Reconsideration Application" to the respondent within () from the date of acceptance. The respondent shall, within () from the date of receipt of the copy of the "Reconsideration Application", Submit relevant information or evidence of specific administrative actions to the reconsidering tax authority, and submit a "Reply".

A. 10th, 30th

B. 7th, 10th

C. 15th, 30th

D. 10th and 15th

Standard answer: B

18. If a legal person or other organization that has the right to apply for tax administrative reconsideration merges, splits, or terminates, () may file a reconsideration application as a special applicant.

A. Supervisory units of legal persons and other organizations

B. The legal person or other organization that inherits its property

C. Legal persons or other organizations that have the right to deal with their debt relationships and holding relationships

D. A legal person or other organization that assumes its rights

Standard answer: D

19. The following situations are the natural termination of the tax agency relationship: ().

A. The principal unilaterally terminates the agency matter

B. The registered tax agent’s professional qualification has been cancelled.

C. The trustee is disqualified as an agent

D. The tax agency period stipulated in the contract expires

20. When a registered tax accountant examines the issuance of taxpayers' invoices, the special red-letter value-added tax invoice issued by the seller for the buyer shall, if the buyer has done accounting processing, have the certificate issued by the competent tax authority at the place where the buyer is located ( ) as a basis.

A. Sales return certificate

B. Value-added tax cross-audit form

C. Exit the purchase and obtain the discount certificate

D. Tax Management Certificate for Business Abroad

Standard answer: C

2. Multiple choice questions (***10 questions, 2 points each. Among the alternative answers to each question, If two or more answers match the meaning of the question, no points will be awarded for incorrect or multiple choices; for fewer choices, 0.5 points will be awarded for each correct choice.)

21. The basic forms of tax agency can be divided into ().

A. Single agent

B. Multiple agents

C. Comprehensive agency

D. Perennial agent

E. Temporary agent

Standard answers: A, C, D, E

22． The applicable scope of enterprise tax registration changes includes ().

A. Changing the name and legal representative of the taxpayer

B. Changing the economic nature or type of enterprise

C. Change of registered capital

D. Changes in the competent tax authority due to changes in residence, business location or property rights

Standard answers: A, B, C

23. A registered tax accountant shall perform obligations according to his agency duties and bear legal responsibilities including ().

A. When a registered tax agent handles business, it must be accepted by the tax agent firm where he/she works, and a "Tax Agency Agreement" must be signed with the agent. The registered tax agent must not handle business in his or her own name or charge fees without authorization.

B. Certified tax agents have the obligation to issue certificates to principals, tax authorities and certified tax agent management centers. They have the right to sign and seal all documents issued by their agency business and bear corresponding legal responsibilities.

C． Certified tax agents have the obligation to receive continuing education in accordance with regulations and accept professional training and assessment organized by the registered tax agent management agency, but this is not one of the prerequisites for re-registration.

D. A registered tax agent has the obligation to strictly abide by the business secrets of the agent.

E. Registered tax agents engage in tax agency business in accordance with the law and are protected by national laws. No agency, group, unit or individual may illegally interfere.

Standard answers: A, B, D

24. The credit amount of the "deferred tax" account reflects the enterprise ().

A. The timing difference caused by the current period's pre-tax accounting profit being greater than the tax income affects the amount of tax paid

B. The timing difference arising from the current period's pre-tax accounting profit being less than the taxable income affects the amount of tax paid

C. The debit amount for the tax impact of writing off the recognized timing differences in this period

D. The credit amount of the tax impact of writing off the recognized timing differences in the current period

Standard answers: A, C

25. A certified tax accountant received an inquiry from an enterprise's accountant, asking which of the following allowances and subsidies should not be included in the taxation of wages and salary income items ().

A. Employees’ overtime pay

B. One-child subsidy

C. Academician's Allowance of the Chinese Academy of Sciences

D. Child care subsidy

Standard answers: B, C, D

26. Those who have not corrected any of the following behaviors that have been ordered by the tax authorities to correct within a time limit shall not be allowed to purchase and use special value-added tax invoices. ()

A. Those who are unable to accurately provide relevant VAT calculation information to the tax authorities

B. Failure to issue special value-added tax invoices in accordance with regulations

C. Failure to accept inspection by tax authorities as required

D. All goods sold are tax-free items

E. The purchased goods are used to produce both taxable goods and duty-free goods, and it is impossible to distinguish the respective consumption amounts

Standard answers: B, C

27. Among the following items, the following items fall within the scope of urban land use tax ().

A. Production land for agriculture, forestry, animal husbandry and fishery

B. Land used by commercial enterprises in industrial and mining areas

C. Land used by service companies affiliated to public institutions in the city

D. Land used by town government agencies in organized towns

Standard answers: B, C

28. The key points of the review of the tax refund amount for export goods include ().

A. Date of customs declaration and departure of export goods

B. Foreign currency sales of exported goods based on CIF price

C. Mode of transportation of exported goods

D. Type of trade for exported goods

E. The tax refund rate applicable to exported goods

Standard answers: A, D, E

29. Which of the following statements regarding the jurisdictional principles of tax administrative reconsideration is incorrect ().

A. Reconsideration applications for dissatisfaction with specific administrative actions of tax authorities shall be under the jurisdiction of the tax authorities at the next higher level.

B. Reconsideration applications for dissatisfaction with specific administrative acts made by a dispatched office established by a tax authority in its own name in accordance with the provisions of tax laws, regulations and rules shall be under the jurisdiction of the tax authority at the higher level that established the dispatched office.

C． Reconsideration applications for dissatisfaction with the withholding and collection of taxes made by a withholding agent shall be under the jurisdiction of the tax authority at the higher level of the tax authority in charge of the withholding agent.

D. Reconsideration applications for dissatisfaction with specific administrative actions taken by a revoked tax authority before it was revoked shall be under the jurisdiction of the tax authorities that continue to exercise their powers.

Standard answers: B, D

30. The tax collection methods include ().

A. Inspection and collection

B. Regular fixed-amount collection

C. Collection and payment

D. Ordered to pay

Standard answers: A, B, C

3. Short answer questions: (***3 questions, question 1 is 4 points, question 2 is 5 points, question 3 is Question 6 points.)

1. Briefly describe the requirements for the time limit for issuance of special value-added tax invoices?

② If the payment and delivery settlement method is adopted, it will be the day when the payment is received;

③ If the credit sale or installment payment settlement method is adopted, it will be the day of the payment date stipulated in the contract;

④The day when the goods are handed over to others for sale on consignment is the day when the consignment list sent by the trustee is received;

⑤For taxpayers with two or more institutions and unified accounting, If goods are transferred from one institution to other institutions for sale, value-added tax shall be levied according to regulations, on the day when the goods are transferred;

③ If the goods are provided to other units or individual traders as investments, the goods shall be divided into To shareholders or investors, it is the day when the goods are transferred. General taxpayers must issue special value-added tax invoices in accordance with the above-mentioned time limit, and cannot advance or lag behind. (Note: If the answer is 6:4 points, 0.00 points will be deducted for 1 point less. 5 points).

2. A registered tax accountant signed an agency agreement with Company A in his own name in 1998. In the corporate income tax final settlement audit report in early 1999, he failed to disclose the hidden income of the company and inflated the costs and expenses, and instructed the company to cover it up skillfully. What regulations will a registered tax accountant violate and what penalties will he be subject to?

Answer: (1) Violation of regulations

① Acting as an agent in a personal name (l points)

② Collaborating with taxpayers to evade taxes (1 point)

(2) Punishment

① If a registered tax accountant fails to act in accordance with the provisions of the agency agreement and violates tax laws and administrative regulations, the tax administrative agency at or above the county level shall impose a fine and Investigate the corresponding responsibilities. (1 point)

② If a registered tax agent violates the regulations and engages in agency activities more than twice in a fiscal year, the registered tax agent management agency of the province, autonomous region, or municipality directly under the Central Government shall stop him from engaging in agency business. Years and above. (l points)

③ If a registered tax agent knows that the entrusted matter is illegal but still acts as an agent or knows that his or her agency behavior is illegal, the management agency may cancel his or her registered tax agent registration. (1 point)

3． A catering service company mainly engages in the following businesses:

① Purchase fresh crabs, abalone, lobster and other seafood, and provide catering services to external parties;

② Entertainment projects include: Karaoke song and dance hall , Bowling. When a registered tax accountant is entrusted to review the company’s business tax matters, where should they start?

Answer: (1) Check the detailed account of operating income with the relevant receipt vouchers and original records to see if there is a breakdown of operating income; (2 points)

(2) Whether catering service establishments equipped with karaoke facilities are taxed as entertainment industries; (1 point)

(3) Check detailed accounts such as operating costs, operating expenses, management expenses, etc. with relevant vouchers; (l point) )

(4) Check the detailed accounts of "accounts payable", "accounts received in advance" and other current transactions with relevant accounting vouchers and original vouchers; (1 point)

(5 ) Review the issuance and collection of unified invoices in the catering industry, and check against the income. (l points)

IV. Comprehensive analysis questions (***Two questions, the first question is 20 points, the second question is 25 points points)

List of tax rates that may be involved in comprehensive analysis questions

1. Value-added tax: The export rebate rate for air conditioners is 15

2. Business tax: sales of real estate, Transfer of intangible assets and service industry 5

3. City

Maintenance and construction tax 7

4. Education fee surcharge 3

5. Stamp duty:

Property lease contract 1‰

Purchase and sale contract, Technology contract 0.3‰

Property transfer document 0.5‰

Rights license 5 yuan/piece

(1) A Sino-foreign joint venture was established in 1995. It has the right to operate import and export operations. It is recognized as a general taxpayer of value-added tax by the competent tax authorities. It mainly produces various types of air conditioners. The value-added tax on exported goods is subject to the "exemption, offset and refund" tax management method.

Requirements: 1 ． Make relevant correct accounting entries according to the order of the information provided.

2. Calculate all taxes payable for the current period based on the information provided (list the specific calculation process, and keep two decimal places in the calculation results of each step), and make relevant accounting entries.

3. Fill out the "Declaration Form for Tax Exemption, Credit and Refund for Self-operated (Entrusted) Export Goods of Manufacturing Enterprises"

The relevant business information of the enterprise in the first quarter of 2000 is as follows:

1. According to relevant order orders from foreign customers, 30,000 air conditioners were exported, of which: (1) 28,000 units were sold at an FOB price of US$200 per unit, and the RMB foreign exchange price was 1:8.2836 yuan; (2) 2,000 units were sold at an FOB price of US$208 per unit. The transaction was completed at the on-shore price, and the RMB foreign exchange price was 1:8.2948 yuan. The above amount has been deposited in the bank.

2. Transferring an energy-saving technology to a refrigeration equipment manufacturer in China. The proprietary technology use rights transfer agreement signed by both parties states that the transfer fee is 1,000,000 yuan, and the amount has been deposited in the bank.

3. According to the purchase and sale contract signed in the current period, 19,400 air conditioners were sold to a large shopping mall in China. The total income including tax was 40,856,400 yuan, which has been deposited in the bank.

4. During the current period, the special value-added tax invoice for purchasing raw materials and auxiliary materials for production from China indicates that the price is 60,000,000 yuan and the tax is 10,200,000 yuan. The materials have been inspected and put into the warehouse, and the payment has been paid.

5. In the current period, 20 computers were purchased from the country, and the special value-added tax invoices stated that the price was 200,000 yuan, and the tax was 34,000 yuan; a batch of packaging boxes were purchased, and the special value-added tax invoices stated that the price was 10,000 yuan, and the tax was 170O yuan. , the packaging box has been inspected and received into the warehouse, and the above payments have been paid.

6. In the current period, due to the sale of air conditioners to merchants in China, the freight was paid to the shipping department. The general freight invoice issued by the shipping department stated that the freight amount totaled 2,000,000 yuan, and all the money has been paid.

The first answer to the comprehensive question:

1. Correct accounting entries:

1. Debit: bank deposit 49838796.80

Credit: product sales revenue-export sales 49838796.80 (0.5 points)

2. Debit: bank deposit 1,000,000

Credit: other business income 1,000,000 (0.5 points)

3. Debit: bank deposit 40856400

Credit: product sales revenue - domestic sales 34920000

Tax payable - value-added tax payable (output tax) 5936400 (0.5 points)

4． Borrow: Raw materials 60000000

Tax payable - value-added tax payable (input tax) 10200000

Loan: Bank deposit 70200000 (0.5 points)

5. (1) Debit: fixed assets 234,000

Credit: bank deposit 234,000 (0.5 points)

(2) Debit: packaging 10,000

Payable Taxes - value-added tax payable (input tax) 1,700

Loan: bank deposit 11,700 (0.5 points)

6. Borrow: Product sales expenses 1,860,000

Tax payable - value-added tax payable (input tax) 140,000

Loan: bank deposit 2,000,000 (0.5 points)

2. Calculate various taxes

(1) Business tax

Payable on transfer of proprietary technology Business tax = 100000O × 5% = 5000O yuan (1.5 points)

(2) According to regulations, urban maintenance and construction taxes and education surcharges are temporarily not levied on foreign-invested enterprises and foreign enterprises. (1.5 points)

(3) Stamp duty

1. Foreign customer order orders, which are contractual documents, are treated as purchase and sale contracts, and stamp duty payable = (28000×200×8.2836+2000×208×8.2948)×0.3‰=14951.64≈14951.60 (yuan ) (0.5 points)

2. The proprietary technology use rights transfer agreement signed by the enterprise is a property rights transfer document. According to the current stamp tax law, the tax is calculated based on the amount stated in the document of 0.5‰.

Stamp tax payable = 1000000× 0.5‰=500 (yuan) (0.5 points)

3. When signing a domestic sales space contract, the stamp tax payable = 40856400 × 0.3‰ = 12256.92 ≈ 12256.90 (yuan) (0.5 points)

The total stamp tax payable = 14951.60 + 500 + 12256.90 =27708.50 (yuan)

(4) Value-added tax

1. Calculate the sales revenue of exported self-produced goods

Sales revenue of exported self-produced goods = FOB price 0.5 points)

2. Calculate the proportion of exported self-produced goods in the company's current sales

The proportion of exported self-produced goods in the company's current sales = self-operated export sales revenue/(domestic goods sales revenue self-operated export sales revenue) = 49838796. 80/(349200049838796.80)=49838796.80÷84758796.8=58.80 (0.5 points)

3. The amount of tax that is not exempted, deducted or refunded for exported goods in the current period = FOB price of exported goods in the current period %) = 996775.94 (yuan) (0.5 points)

4. Tax payable for the current period = Output tax for domestically sold goods for the current period - (Input tax for the current period - Tax amount for export goods that are not exempt from tax deductions and refunds for the current period) = 40856400 ÷ 1.17 × 17% - (1020O000 + 1700 + 140000 - 996775.94) = 5936400-9344924.06=-3408524.06 (yuan) (0.5 points)

5. The FOB price of exported goods in this quarter When the value is < FOB price of exported goods in this quarter × foreign exchange RMB price × tax refund rate, the tax refundable amount = the absolute value of the tax payable = 3408524.06 (yuan) (0.5 points)

Relevant accounting points Recorded as:

(1) Business tax

Debit: other business expenses 50,000

Loan; tax payable - 1 business tax payable 50,000 (1 point)

(2) Stamp duty

Debit: other business expenses 500

Prepaid expenses - stamp tax 27208.50

Loan: bank deposit 27708.50 ( 1 point)

(3) Value-added tax

1. When no tax deduction is allowed for the current period

Debit: product sales cost 996775.94

Credit: tax payable

Fund - value-added tax payable (input tax transferred out) 996775.94 (l points)

2. When declaring a tax refund

Debit: Export tax refund receivable - value-added tax 3408524.06

(or: other receivables - export tax refund receivable - increase)

Loan: Taxes payable - Value-added tax payable (export tax rebate) 3408524.06 (1 point)

3. When receiving the tax refund, according to the bank receipt

Debit: bank deposit 3408524.06

Credit: Export tax rebate receivable - value-added tax 3408524.06

(or: Other receivables - export tax refund receivable - increased) (1 point)

(2) ABC Company is an industrial enterprise affiliated to the Ministry of Posts and Telecommunications, and is recognized as a general taxpayer of value-added tax by the competent tax authorities. Various mechanical and electrical products are subject to a 17% value-added tax rate. The business address is No. 20, Xizhimen Street, Xicheng District, Beijing, Postal Code: 100081, Tel: 62211048, Enterprise Code: 2457486, Account Bank: Xizhimen Branch of the Industrial and Commercial Bank of China, Account Number: 001-540021.

Requirements: Correctly fill in the corporate income tax return and its appendices based on the information provided (the calculation results of each step are rounded to the nearest whole number. ABC Company applies a 33% income tax rate.)

The relevant tax calculation information of the company in 1999 is as follows:

1. The annual sales income is 34,115,670 yuan; the sales cost is 29,489,650 yuan; the sales expense is 2,388,320 yuan; the sales tax and surcharges are 81,543 yuan; other business income is 100,120 yuan; other business expenses are 61,110 yuan.

2. Management expenses are 1,854,600 yuan, including:

(l) The company’s actual salary is 210,000 yuan, and three funds are accrued in accordance with the accounting system;

(2) Management expenses are listed in Business entertainment expenses of 165,657 yuan;

(3) Repair expenses of 20,000 yuan were incurred to maintain dormitories for company employees;

The company implements a wage payment system in which total wages are linked to economic benefits. With the approval of the Ministry of Finance, the company's salary payment limit for 1999 is 154,000 yuan.

3. Financial expenses are 702,100 yuan, including:

(l) The company incurred borrowing interest expenses of 400,000 yuan to update the computer management system, which has not yet been delivered for use;

(2) The company is in urgent need of To purchase goods with funds, I borrowed 1.5 million yuan from a trading company on January 5 this year with an annual interest rate of 8%. The principal and interest were repaid on November 5 this year. (Note: The annual interest rate for the same type of bank loan during the same period was 6%).

4． The investment income is 612,000 yuan, and the company has no controlling interest in any external investment. Among them:

(1) A profit of 100,000 yuan was shared back from Enterprise A, an associated enterprise in Fangshan District, Beijing (applicable tax rate 33%);

(2) Share profits of RMB 200,000 from Company B, an associated enterprise in Zhuhai Special Economic Zone (applicable tax rate 15%);

(3) Share profits of RMB 200,000 from Company C, a Sino-foreign joint venture in the old urban area of ??Qinhuangdao (applicable tax rate 15%) 24%) profit sharing of 300,000 yuan;

(4) The above-mentioned companies A, B, and C are all in the normal tax period;

(5) In order to repay the due loans, the Some financial bonds were transferred and the transfer income was 12,000 yuan.

5. Non-operating income is 27,680 yuan, of which: 11,700 yuan is the high-quality service fee charged to customers for door-to-door delivery.

6. Non-operating expenses were 124,720 yuan, including:

(l) Violation of relevant regulations of the industrial and commercial administration department, payment of a fine of 2,000 yuan;

(2) Donation of 100,000 yuan to the disaster area through the China Charity Federation Yuan;

(3) The company's warehouse was stolen, and the book cost of the lost finished product was 20,000 yuan, and the VAT input tax to be shared was 2,720 yuan.

With the approval of the department, the losses are listed in the non-operating expenses account and have been filed with the relevant departments.

7. The company recovered 12,000 yuan of accounts receivable that had written off bad debt provisions in 1998, and only made the following accounting treatments.

Debit: bank deposit 12,000

Credit: accounts receivable 12,000

8. In 1998, the company self-calculated and paid corporate income tax of 75,000 yuan into the treasury. In the first to third quarter of 1999, it had prepaid corporate income tax of 28,000 yuan into the treasury. In April 1999, the company was verified by the competent tax authority that the tax-included income of the previous year was 117,000 yuan. Included in the "other payables" account, the excess salary and three expenses in multiple columns are 138,700 yuan, and the 1998 corporate income tax 49,500 yuan, value-added tax 17,000 yuan, urban maintenance and construction tax 1,190 yuan, and education surcharge 510 yuan have been paid as follows. Relevant accounting treatments:

①Debit: Other payables 117,000

Credit: Adjustment of profit and loss in previous years 100,000

Tax payable - value-added tax payable (sales item tax) 17,000

② To make up for the sales cost and urban maintenance and construction tax and education surcharge:

Debit: 88,700 for profit and loss adjustment in previous years

Loan: Finished goods 87,000

Taxes payable - urban maintenance and construction tax 1,190

Other payables - education surcharge 510

③ Borrow : Income tax 49,500

Credit: Tax payable - income tax payable 49,500

④Debit: Tax payable - VAT payable (unpaid VAT transferred out) 17,000

Credit: Tax payable - unpaid value-added tax 17,000

⑤Debit: tax payable - unpaid value-added tax 17,000

Tax payable - Urban maintenance and construction tax payable 1190

Tax payable - income tax payable 49500

Other payable - education surcharge 510

Loan: Bank Deposit 68,200

Comprehensive answer to question 2:

Adjustments to tax items from 1 to 8 add up to a total of 219,500 yuan

1. Salary expenses:

Actual payment of 210,000 yuan

Pre-tax expenditures of 154,000 (yuan) are allowed

Super standard expenditures=210,000-154,000=56,000 (yuan)

2. Employee welfare fees

The actual withdrawal is 210,000×14%=29,400 (yuan)

The pre-tax expenditure is allowed to be 154,000×14%=21,560 (yuan)

Excessive standard expenditures=29400-21560=7840 (yuan)

3. Employee education funds

Actual withdrawal 210000×1.5%=3150 (yuan)

Allow pre-tax expenditures of 15,400 × 1.5% = 2,310 (yuan)

Excessive standard expenditures = 3,150-2,310 = 840 (yuan)

IV. Trade Unions Funds

Actual withdrawals are 210,000×2%=42O0 (yuan)

Pre-tax expenditures are allowed to be 15,400×2%=3,080 (yuan)

Exceeding the standard Expenditure = 4200-3080 = 1120 (yuan)

5. Interest Expenses

The enterprise borrows funds from a trading company, and the annual interest rate is higher than the interest rate for the same type of loan from a financial institution in the same period. Pre-tax expenses are not allowed

Excessive interest expenses = 1,500,000 × (8% - 6%) × (10/12) = 25,000 (yuan)

6. Business entertainment expenses

Enterprise’s annual operating income = product sales income and other business income = 34125670 100120 = 34225790 (yuan)

Allowed business entertainment expenses = 15000000 ×

5‰ (34225790-15000000) × 3‰

=75000 57677.37=132677.37=132677 (yuan))

Actual business entertainment expense = 165657 (yuan)

Exceeding standard entertainment expenses = 165657-132677 = 32980 (yuan)

7. Public welfare relief donation: adjusted income = total profit

594857+560078484112250032982000— 6113D0 Ten donation expenses 100000 = 209337 (yuan)

Allowed expenditures for donations = 209337 × 3% = 6280.11 ≈ 6280 (yuan)

Exceeding standard expenditures = 100000-6280 =93720 (yuan)

8. Fines for illegal operations

The company listed in "non-operating expenses" a fine of 2,000 yuan for violating relevant regulations of the industrial and commercial administration department

The tax adjustment reductions from 1 to 3 items totaled 611,300 yuan

1. The profit shared back by the joint venture was 300,000 yuan

Among them: 100,000 yuan was shared back from company A in Fangshan District. The applicable tax rate for the company is the same as that of Company A, and there is no back tax; the profit of 200,000 yuan is shared back from Zhuhai Company B. Since Zhuhai applies a 15% regional tax rate, it needs to pay back income tax

Tax payable = 200,000× (1-15) If there is a profit of 300,000 yuan, there is a tax rate difference between regions, and the tax needs to be paid. The income tax benefit that enjoys half of the income tax will be regarded as the tax paid and will be deducted.

What should be paid?/divgt;