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某企业于 2009 年 12 月接受捐赠设备一台,收到的增值税专用发票上注明价款 10 万元,增值税 1.7 万元,企业另支付运输费用 0.8 万元,该项受赠资产应缴企业所得税为(    )万元。

单选题
2021-09-01 17:04
A、3.32
B、2.93
C、4.03
D、4.29
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正确答案
B

试题解析

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20. (单选题) 某企业于 2009 年 12 月接受捐赠设备一台,收到的增值税专用发票上注明价款 10 万元,增值税 1.7 万元,企业另支付运输费用 0.8 万元,该项受赠资产应缴企业所得税为(    )万元。
4. (单选题) 某外商投资企业 2009 年度利润额为 40 万元,未调整捐赠前的所得额为 50 万元。当年“营业外支出”账户中列支了通过当地教育部门向农村义务教育的捐赠 5 万元。该企业 2009 年应缴纳的企业所得税为(    )。
(单选题) 某企业于 2009 年 12 月接受捐赠设备一台,收到的增值税专用发票上注明价款 10 万元,增值税 1.7 万元,企业另支付运输费用 0.8 万元,该项受赠资产应缴企业所得税为(    )万元。
(单选题) 某外商投资企业 2009 年度利润额为 40 万元,未调整捐赠前的所得额为 50 万元。当年“营业外支出”账户中列支了通过当地教育部门向农村义务教育的捐赠 5 万元。该企业 2009 年应缴纳的企业所得税为(    )。
某企业于 2009 年 12 月接受捐赠设备一台,收到的增值税专用发票上注明价款 10 万元,增值税 1.7 万元,企业另支付运输费用 0.8 万元,该项受赠资产应缴企业所得税为(    )万元。
某外商投资企业 2009 年度利润额为 40 万元,未调整捐赠前的所得额为 50 万元。当年“营业外支出”账户中列支了通过当地教育部门向农村义务教育的捐赠 5 万元。该企业 2009 年应缴纳的企业所得税为(    )。
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