1、三、企業(yè)所題英文解題同步演練，20082009三、企業(yè)所題英文解題同步演練，20082009當(dāng)2008300048034（新制度，10+5）】12345用6789第 3 行：營(yíng)業(yè)稅金及附加=9%=9266.24（萬(wàn)元第 3 行：營(yíng)業(yè)稅金及附加=9%=9266.24（萬(wàn)元入=550（萬(wàn)元參考5Thebusinessentexpensearisingfromtherisesandoperationshallbedeductedby入=550（萬(wàn)元參考5Thebusinessentexpensearisingfromtherisesandoperationshallbedeductedby60%of

2、theactualamount，andshallnot5of the risesales（operational）revenueoftheyear Thecharitydonationexpense，shallbedeductedfromthetaxable12%of thetotal annual eEmployeeswelfarecostsshallbedeductedfromthetaxable of the total salaries or wages.Employees union expenses shall be deducted from the taxableof the

3、total salariesor ewithinewithinTheitstionofthefixedassetsshallbecarriedfromthenextmonthohecaseofmorewithdrawaloftion，ataxis also 第3題，不考慮營(yíng)改增的相關(guān)規(guī)定19000087400。2800010080（3），購(gòu)貨合同記載支付材料價(jià)款共計(jì) 5950。2100（6）6 月 10 日，取得直接投資境內(nèi)居民企業(yè)分配的股息收入 130 萬(wàn)元，已知境內(nèi)被投15%。（6）6 月 10 日，取得直接投資境內(nèi)居民企業(yè)分配的股息收入 130 萬(wàn)元，已知境內(nèi)被投15%。305.1車生產(chǎn)

4、企業(yè)給股份公司的非股權(quán)支付額為 2300 萬(wàn)元、銀行存款 200 萬(wàn)元。該合并業(yè)務(wù)符合（9）12 月 20 日，取得到期的國(guó)債利息收入 90 萬(wàn)元（假定當(dāng)年國(guó)家發(fā)行的最長(zhǎng)期限的國(guó)債年利率為 6%；取得直接投資境外公司分配的股息收入 170 萬(wàn)元，已知該股息收入在境15%。）10%=9748（萬(wàn)元企業(yè)所得稅：應(yīng)納稅所得額.26=2900.74（萬(wàn)元（說(shuō)明：假定該企業(yè)適用增值稅稅率 17%、兩輪摩托車和三輪摩托車消費(fèi)稅稅率 10%、城市維護(hù)建稅稅率 7%、教育附加征收率 3%、計(jì)算房產(chǎn)稅房產(chǎn)余值的扣除比例 20%、城鎮(zhèn)土地425%）要求：根據(jù)上述資料，回答下列問(wèn)題（涉及計(jì)算的，請(qǐng)列出計(jì)算步驟（16

5、）Theenterpriseown calculationserror andthe complementtax（except EITFreightchargesbythesaleofgoodsbelongtoallothercharges,whichshould be included in the sales amount to calculate the output tax and CT payable.Rawmaterialsacceptedfromthesponsorshallbedeemedpurchase,anditsVAT indicated in the special VAT invoices can be deducted as input tax.Lossesofrawmaterialsresultingfromimpropermanagementbelongtoabnormal losses, and its input tax shall not be credited against the output tax.The calculation mistakes of VATand CT lead to calculation mistakes of enance and Taxand