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某塑料制品制造企业,2014的答案

某塑料制品制造企业,2014年全年主营业务收入7500万元(含企业综合利用资源,生产符合国家产业政策规定的产品所取得的收入2000万元),其他业务收入2300万元,营业外收入1200万元,主营业务成本6000万元,其他业务成本1300万元,营业外支出800万元,营业税金及附加420万元,销售费用1800万元,管理费用1200万元,财务费用180万元,投资收益1700万元。当年发生的部分具体业务如下:

(1)经国务院批准,取得省财政厅财政补贴款100万元并已全额计入“营业外收入”,省政府文件要求该资金专门用于某项生产技术的研发,企业对该资金及支出单独进行核算,当年尚未使用该资金。

(2)因管理不善毁损一批库存材料,账面成本110万元(含运费10万元),保险公司就该损失赔付了80万元,该笔业务企业会计未做任何账务处理。

(3)向100%持股的境内子公司转让一项账面余值(计税基础)为100万元的专利技术,取得转让收入300万元,该项转让已经省科技部门认定登记。

(4)转让其代企业前三大自然人股东持有的因股权分置改革原因形成的限售股,取得收入240万元。但因历史原因,公司未能提供完整、真实的限售股原值凭证,且不能准确计算该部分限售股的原值,故已全额计入投资收益。

(5)2014年新购进一台专门用于研发的仪器,不含增值税的单位价值为90万元,2014年会计上计提折旧2万元;此外该公司以前年度购进的单位价值5000元以下的固定资产共计35万元,2014年以前已计提折旧16万元,2014年会计上计提折旧7万元。企业选择享受固定资产加速折旧政策。

(6)营业外支出的800万元中,有100万元为赞助支出,50万元为直接向某学校的捐赠支出。

(7)接受捐赠原材料一批,收到的增值税专用发票上注明价款100万元,增值税17万元,针对该笔业务企业会计未做任何账务处理。

(其它相关资料:除非特别说明,各扣除项目均已取得有效凭证,相关优惠已办理必要手续)

要求:根据上述资料,回答问题,如有计算,需计算出合计数。

计算该企业2014年应缴纳的企业所得税税额。

问答题
2021-07-19 12:46
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正确答案
企业自行核算会计利润=7500+2300+1200-6000-1300-800-420-1800-1200-180+1700=1000(万元)应纳税所得额=1000-(2000-2000×90%)-100-48.10-36-100+150+117=782.90(万元)应纳所得税税额=782.9×25%=195.73(万元)

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