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Union funds 2% of wages and salaries Education expenses Total wages and salaries Welfare expenses 14% of total wages and salaries

The total amount of trade union funds, education funds, and welfare expenses paid before tax = 3 + 4 + 10,000 yuan.

Increase in taxable income:1Welfare fee 10,000 2

Hospitality expenses 20 * 60% less than 3600 * increase of 20-20 * million 312% of the total profit of the donation None 4The interest expenses incurred in borrowing from non-financial institutions, raising funds from employees of enterprises, and borrowing funds between taxpayers shall not be higher than the part within the amount calculated according to the loan interest rate of similar commercial banks of financial institutions in the same period, and shall be allowed to be deducted, and the annual interest of bank loans in the same period shall be 200 * 4% = 80,000 and increased by 80,000 5

For damaged or scrapped non-monetary assets, the net book value or cost of the asset after deducting the residual value, insurance compensation and compensation of the responsible person shall be deducted as the damage or scrapping loss when calculating the taxable income.

The staff union fund is 3 160 * 2%, so it is deducted 3, the education fund is 4, and the welfare fee is 160 * 14% =, so it is deducted.

Total 3+4+. If you are wrong in the first option, you will be wrong in the future.

Question 1: 14% of the total salary is allowed to be deducted from employee welfare expenses, that is, 10,000 yuan, and the actual occurrence is 260,000 yuan, and the actual deduction is 10,000 yuan; Trade union funds are allowed to deduct 2% of the total salary, that is, 10,000, and 30,000 yuan is actually incurred, and 30,000 yuan is actually deducted; Educational expenses are allowed to deduct the total salary, 40,000 yuan is allowed, 40,000 yuan is actually incurred, and 40,000 yuan is actually deducted. Answer to the first question:

Choose A.

I think it's right in front of the first floor.

1.Profit from main business in accounting 3600 -2400 -12 = 1188

2.Deduction limit for welfare expenses 160 14% =

The excess cannot be deducted.

Union expenses deduction limit 160 2% =

If the limit is not exceeded, it will be deducted according to the actual number of 30,000 yuan.

Deduction limit for employee education expenses 160 = 4

Deduct 4 according to the facts

3.The limit of interest deduction on borrowed funds is 200 4% = 8

The excess cannot be deducted.

4.Business entertainment deduction limit 3600 = 18

At the same time 20 60% =12

Only 120,000 yuan can be deducted.

5."Announcement No. 25 of the State Administration of Taxation" said that the loss of the vehicle should be deducted after deducting the insurance compensation. But the topic is 2009, and the loss of 30,000 yuan can be deducted.

6.600 is deducted according to law, as well as 160 from salary.

Result: 64The "three fees" that can be charged before tax +3 + 4 = Answer: A

65.Taxable income 1188 - 3 - 4 - 8 - 12 - 3-600-160 = . There is a difference of 200 from answer d.

Could it be that the number is wrong?

66.Income tax payable = 25% of taxable income. As long as the above question is made, the answer to this question will also come out.

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1.Accounting profit of main business 3600 -2400 -12 = 11882Deduction limit for welfare expenses 160 14% = The excess cannot be deducted.

Union expenses deduction limit 160 2% =

If the limit is not exceeded, it will be deducted according to the actual number of 30,000 yuan.

Deduction limit for employee education expenses 160 = 4

Deduct 4 according to the facts

3.Deduction limit for interest on borrowed funds 200 4% = 8 The excess part cannot be deducted.

4.Business entertainment expenses deduction limit 3600 = 18 while 20 60% = 12

Only 120,000 yuan can be deducted.

5."Announcement No. 25 of the State Administration of Taxation" said that the loss of the vehicle should be deducted after deducting the insurance compensation. The loss of 50,000 yuan in 2009 will be deducted from the annual ratio of collection (the key is "accounting", your topic is not explained).

It cannot be deducted in the current year.

6.Deduct 600 according to law

Result: 64The "three fees" that can be charged before tax +3 + 4 = Answer: A

65.Taxable income 1188 - 3 - 4 - 8 - 12 - 600 = Answer: None.

66.Income tax payable 25% = Answer: None.

The title is wrong. This is the original question of the 2010 Tax Enforcement Exam The income is 3800w

The answer is add...

The answer is correct.

64. A The trade union funds, education expenses and welfare expenses of employees can be deducted from 10,000 yuan, 40,000 yuan and 10,000 yuan respectively according to 2% of the total salary and before tax. The actual occurrence of 30,000, 40,000 and 260,000 yuan, so only 30,000 yuan, 40,000 yuan and 10,000 yuan can be deducted for a total of 10,000 yuan.

65. D Total profit = 3600-2400-12-600 = 5.76 million yuan.

Adjustments: (2) (3+4+26) million yuan has been deducted from the middle, which should be increased.

3) Zhongduo deducted 16-200*4% = 80,000 yuan, which should be increased.

4) Zhongneng deduction 20 * 60% = 120,000 yuan, should be subtracted.

Therefore, taxable income = 576 + 10,000 yuan.

66. d From the above question, the tax payable = 10,000 yuan.

Annual income tax payable = (100 + 14 + 6 + 5) * 25% = 10,000 yuan in 2008 from country A business income tax deduction limit = 10,000 yuan, 6-5 = 10,000 yuan to be deducted in the following years;

In 2008, the deduction limit of concession income tax from country A = 10,000 yuan, and the actual tax payable in 2008 = 10,000 yuan.

2. Income from the pre-tax income of the concession in country A = 16 (1-20%) = 200,000 yuan in 2009 income tax payable = (80 + 20) * 25% = 250,000 yuan in 2009 from the concession income tax deduction limit of country A = 25 * 20 (80 + 20) = 50,000 yuan, the actual tax payable in 2009 = 25-5 = 200,000 yuan.

If a venture capital enterprise invests in an unlisted small and medium-sized high-tech enterprise by way of equity investment for more than 2 years, it may deduct the taxable income of the venture capital enterprise in the year in which the equity has been held for 2 years at the rate of 70% of the investment amount; If the deduction is insufficient in the current year, it can be carried forward and deducted in the following tax years.

Therefore, in 2008, the tax payable of company A is 100 * 25% = 250,000 yuan;

In 2009, the tax payable of company A (400-1000*70%)*25=-750,000 yuan<0, so the company did not pay taxes in 2009;

In 2010, the tax amount of 750,000 yuan in the previous year can be carried forward and deducted, and the tax should be paid 800 * 25% - 75 = 1.25 million yuan this year.

Note that the deduction can start in the year when the shareholding has been held for two years, that is to say, if two years have expired on December 31, 2009, then the deduction can start in 2009).

Venture capital enterprises investing in small and medium-sized high-tech enterprises can enjoy preferential tax policies, and the enterprise income tax is calculated at a rate of 15%.