试题与答案

甲股份有限公司(本题下称“甲公司”)为上市公司,2007年1月1日递延所得税资产为3

题型:问答题

题目:

甲股份有限公司(本题下称“甲公司”)为上市公司,2007年1月1日递延所得税资产为396万元;递延所得税负债为990万元,适用的所得税税率为33%。根据2007年颁布的新税法规定,自 2008年1月1日起,该公司适用的所得税税率变更为25%。
该公司2007年利润总额为6000万元,涉及所得税会计的交易或事项如下:
(1)2007年1月1日,以2044.70万元自证券市场购入当日发行的一项3年期到期还本付息国债。该国债票面金额为2000万元,票面年利率为 5%,年实际利率为4%,到期日为2009年12月31日。甲公司将该国债作为持有至到期投资核算。
税法规定,国债利息收入免交所得税。
(2)2006年12月15日,甲公司购入一项管理用设备,支付购买价款、运输费、安装费等共计 2400万元。12月26日,该设备经安装达到预定可使用状态。甲公司预计该设备使用年限为10年,预计净残值为零,采用年限平均法计提折旧。
税法规定,该类固定资产的折旧年限为20年。假定甲公司该设备预计净残值和采用的折旧方法符合税法规定。
(3)2007年6月20日,甲公司因废水超标排放被环保部门处以300万元罚款,罚款已以银行存款支付。
税法规定,企业违反国家法规所支付的罚款不允许在税前扣除。
(4)2007年9月12日,甲公司自证券市场购入某股票;支付价款500万元(假定不考虑交易费用)。甲公司将该股票作为交易性金融资产核算。 12月31日,该股票的公允价值为1000万元。
假定税法规定,交易性金融资产持有期间公允价值变动金额不计入应纳税所得额,待出售时一并计人应纳税所得额。
(5)2007年10月10日,甲公司由于为乙公司银行借款提供担保,乙公司未如期偿还借款,而被银行提起诉讼,要求其履行担保责任;12月31日,该诉讼尚未审结。甲公司预计履行该担保责任很可能支出的金额为2200万元。
税法规定,企业为其他单位债务提供担保发生的损失不允许在税前扣除。
(6)其他有关资料如下:
①甲公司预计2007年1月1日存在的暂时性差异将在2008年1月1日以后转回。
②甲公司上述交易或事项均按照企业会计准则的规定进行了处理。
③甲公司预计在未来期间有足够的应纳税所得额用于抵扣可抵扣暂时性差异。
要求:
(1)根据上述交易或事项,填列“甲公司2007年12月31日暂时性差异计算表”。
暂时性差异计算表

项目账面
价值
计税
基础
暂时性差异
应纳税暂
时性差异
可抵扣暂
时性差异
持有至到期投资
固定资产
交易性金融资产
预计负债
合计
(2)计算甲公司2007年应纳税所得额和应交所得税。
(3)计算甲公司2007年应确认的递延所得税和所得税费用。
(4)编制甲公司2007年确认所得税费用的相关会计分录。

答案:

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