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某外资持股25%的重型机械生的答案

某外资持股25%的重型机械生产企业,2012年全年主营业务收入7500万元,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)将两台重型机械设备通过市政府捐赠给贫困地区用于公共设施建设,“营业外支出”中已列支两台设备的成本及对应的销项税额合计247.6万元,每台设备市场售价为140万元(不含增值税)。

(2)向95%持股的境内子公司转让一项账面余值(计税基础)为500万元的专利技术,取得转让收入700万元,该项转让已经省科技部门认定登记。

(3)实际发放职工工资1400万元,发生职工福利费支出200万元,拨缴工会经费30万元并取得专用收据,发生职工教育经费支出25万元,以前年度累计结转至本年的职工教育经费扣除额为5万元。

(4)发生广告支出1542万元,发生业务招待费支出90万元,其中有20万元未取得合法票据。

(5)从事《国家重点支持的高新技术领域》规定项目的研究开发活动,对研发费用实行专账管理,发生研发费用支出200万元。

(6)就2011年税后利润向全体股东分配股息1000万元,另向境外股东支付特许权使用费50万元。

(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,不考虑“营业税改征增值税”试点和税收协定的影响。)

根据上述资料,按照要求(1)至要求(7)回答下列问题,如有计算,每问需计算出合计数。

计算该企业2012年应纳企业所得税税额。

问答题
2021-07-19 12:46
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正确答案
该企业2012年应纳税所得额=1000+207.6-200+1+78-100=986.6(万元)该企业2012年应缴纳企业所得税=986.6×25%=246.65(万元)。

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