试题与答案

2000年一运输公司全年取得营运收入3 800万元,出租固定资产取得租金收入120万

题型:问答题

题目:

2000年一运输公司全年取得营运收入3 800万元,出租固定资产取得租金收入120万元,取得其他收入80万元,成本费用1 500万元,缴纳营业税等税金130万元,支付工资总额为300万元,按工资总额和规定比例分别提取工会经费12万元,职工福利费84万元,职工教育经费9万元(该公司有职工32 200人,计税工资标准每月人均500元) ,支付财产保险费和运输保险费合计157元,因运输事故得保险赔款40万元,用于职工宿舍建造支出200万元。该公司申报表计算情况:应纳税所得额=(3 800+120+80-1500-130-12-84-9-15-40- 200) 万元=1 710万元,应纳所得税额=1 710万元×33%=564.3万元。 问:指出其计算错误并按步骤计算应纳所得税额。

答案:

参考答案:

解析:其计算错误为:(1) 300万元工资总额不应全数扣除,应按计税工资标准扣除,即允许扣除计税工资总额=(500×12×200) 元=120万元。 (2) 按工资总额提取的三项经费不应全数扣除,应按计税工资总额予以调整,即允许扣除的工会经费=120万元×2%=2.4万元,职工福利费=120万元×14%=16.8万元,职工教育经费=120万元×1.5%=1.8万元。 (3) 40万元保险赔偿不应扣除。 (4) 200万元宿舍建造支出不应扣除。 综上:应纳税所得额=(3 800+120+80-1500-130-120-2.4-16.8-1.8-15) 万元= 2214万元,应纳所得税额=2214万元×33%=730.62万元。

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There are three kinds of goals: short-term,medium-range and long-term goals. Short-range goals are those that usually deal with current activities,which we can apply on a daily basis.Such goals can be achieved in a week or less,or two weeks,or possible months.It should be remembered that just as a building is no per than its foundation ,out long-term goals cannot amount to very munch without the achievement of solid short-term goals.Upon completing our short-term goals,we should date the occasion and then add new short-term goals that will build on those that have been completed.

The intermediate goals bukld on the foundation of the short-range goals.They might deal with just one term of school or the entire school year,or they could even extend for several years.Any time you move a step at a time,you should never allow yourself to become discouraged or overwhelmed. As you complete each step,you will enforce the belief in your ability to grow adn succeed.And as your list of completion dates grow,your motivation and desire will increase.

Long-range goals may be related to our dreams of the future. They might cover five years or more. Life is not a static thing.We should never allow a long-term goal to limit us or our course of action.

It is implied but not stated in the passage that ().

A.those who habe long-term goals will succeed

B.writing down the dates may discourage you

C.the goal is only a guide for us to reach our desination

D.every should have a goal

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