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某摩托车生产企业为增值税一般的答案

某摩托车生产企业为增值税一般纳税人,企业有固定资产价值l8000万元(其中生产经营使用的房产原值为12000万元),生产经营占地面积80000平方米。2014年发生以下业务:

(1)全年生产两轮摩托车200000辆,每辆生产成本0.28万元、市场不含税销售价0.46万元。全年销售两轮摩托车l90000辆,销售合同记载取得不含税销售收入87400万元。由于部分客户延期付款,取得延期付款利息468万元并开具普通发票。

(2)全年生产三轮摩托车30000辆,每辆生产成本0.22万元、市场不含税销售价0.36万元。全年销售三轮摩托车28000辆,销售合同记载取得不含税销售收入10080万元。

(3)全年外购原材料均取得增值税专用发票,购货合同记载支付材料价款共计35000万元、增值税进项税额5950万元。运输合同记载支付运输公司(增值税一般纳税人)的不含税运输费用700万元,取得运输公司开具的增值税专用发票。

(4)全年发生管理费用ll000万元(其中含业务招待费900万元,新技术研究开发费800万元,支付其他企业管理费300万元;不含印花税和房产税;因管理不善导致从一般纳税人处购进的库存原材料变质,原材料成本为608.24万元)、销售费用7600万元、财务费用2100万元。

(5)全年发生营业外支出3600万元(其中含通过公益性社会团体向贫困山区捐赠500万元)。

(6)6月10日,取得直接投资境内居民企业分配的股息收入130万元,已知境内被投资企业适用的企业所得税税率为l5%。

(7)8月20日,取得摩托车代销商赞助的一批原材料并取得增值税专用发票,注明材料金额30万元、增值税5.1万元。

(8)10月6日,该摩托车生产企业合并一家小型股份公司,股份公司全部资产公允价值为5700万元、全部负债为3200万元、未超过弥补年限的亏损额为620万元。合并时摩托车生产企业给股份公司的股权支付额为2300万元、银行存款200万元。该合并业务符合企业重组特殊税务处理的条件且选择此方法执行。

(9)12月20日,取得到期的国债利息收入90万元(假定当年国家发行的最长期限的国债年利率为6%);取得直接投资境外公司分配的股息收入l70万元,已知该股息收入在境外承担的总税负为15%。

(10)2014年度,该摩托车生产企业自行计算的应缴纳的各种税款如下:

①增值税=(87400+10080)×17%-5950-700×11%=16571.6-5950-77=10544.6(万元)

②消费税=(87400+10080)×10%=9748(万元)

③城建税、教育费附加=(10544.6+9748)×(7%+3%)=2029.26(万元)

④城镇土地使用税=80000×4÷10000=32(万元)

⑤企业所得税:应纳税所得额=87400+468+10080-190000×O.28-28000×O.22-1l000-7600-2100-3600+130+170+90-9748-2029.26=2900.74(万元)

企业所得税=(2900.74-620)×25%=570.19(万元)

(说明:假定该企业适用增值税税率17%、两轮摩托车和三轮摩托车消费税税率10%、城市维护建设税税率7%、教育费附加征收率3%、不考虑地方教育附加,计算房产税房产余值的扣除比例20%、城镇土地使用税年税额每平方米4元、企业所得税税率25%)

要求:根据上述资料,回答下列问题(涉及计算的,请列出计算步骤)。

计算企业2014年度实现的会计利润总额。

问答题
2021-07-19 12:46
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正确答案
利润总额=98305.1-59360-11000-115.2-40.09-7600-2100-3600-608.24×17%-9748-40-2029.26-20.63=2548.52(万元)

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