An enterprise made an accounting profit of 3 million yuan in 1998, and the following items were foun

1.The interest of 30,000 yuan on treasury bonds is tax-exempt income.

2.The pre-tax deductible interest limit = 50 * 10% = 50,000 yuan, the actual occurrence is 50 * 25% = 10,000 yuan, and the taxable income should be increased by 10,000 yuan.

3.The amount that can be deducted before tax = 20 * 800 * 12 * 600 yuan = 10,000 yuan, and the actual expenditure is 10,000 yuan.

Shadow adjustment increases taxable income = 10,000 yuan.

4.Deduction limit for business entertainment expenses: (1) 20*60%=120,000 yuan; (2) 2000*10,000 yuan.

That is, 100,000 yuan can be deducted before tax, and the actual expenditure is 200,000 yuan, and the taxable income can be increased by 20-10 = 100,000 yuan.

5.Sponsorship expenses of 50,000 yuan are not deductible before tax.

6.The fine of 20,000 yuan is not deductible before tax.

Annual taxable income = 300-3 + 10,000 yuan.

Enterprise income tax payable = 10,000 yuan.

Adjustment of taxable income: 1. The interest income of treasury bonds is not taxed and is reduced by 30,000 yuan.

2. The fund-raising will be increased by 50* (10,000) according to the bank interest rate.

3. The salary is calculated according to the taxable wage, and the increase is 10,000 - 20 * 800 * 12 = 80,000.

4. The accrued expenses shall be calculated according to the tax law and increased by 10,000 yuan.

The annual enterprise income tax law stipulates that 60% of the business entertainment expenses actually incurred by the enterprise are allowed to be deducted before tax in the part that does not exceed 5 of the current year's income, that is, the smaller of these two standards is deducted before tax, and the excess part is increased by 20-10 = 100,000.

6. No deduction is made for direct sponsorship. Increase by 50,000.

7. Fines are not deductible. Increase by 20,000.

8. The inventory loss is not approved and will not be deducted. Increase by 50,000.

The amount of enterprise income tax payable by the enterprise in the current year = 300 + million.

If the total profit of an enterprise in 2013 is 5 million yuan, and the taxable temporary difference is 500,000 yuan, the deductible temporary difference is 300,000 yuan, and the income tax rate is 25%, then the income tax payable by the enterprise in 2013 is ( ).

a.$1.2 million.

b.$1.25 million.

c.$1.3 million.

d.$1.45 million.

Check the answer analysis [correct answer] a

Answer analysis] Taxable income of the combustion chain = total profit - (taxable temporary difference at the end of the period - taxable temporary difference at the beginning of the period) + (deductible temporary difference at the end of the period - deductible temporary difference at the beginning of the period) + (other tax adjustment matters, income tax payable = taxable income income tax rate = (500-50 + 30) 25% = 1.2 million yuan.

The allowable deduction of business entertainment expenses exceeding the standard is 48, the interest income of national bonds is tax-free and should be reduced by 90, and the deduction of public welfare donations is allowed, so the tax payable is 200 + (80-48) - 90 + 100 = 242

1) The amount of prepaid corporate income tax in the first quarter is:

Income tax payable = 150 x 25% = 10,000 yuan.

2) The amount of prepaid corporate income tax in the second quarter is:

Income tax payable = 180 x 25% = 450,000 yuan.

3) The amount of prepaid corporate income tax in the third quarter is:

Income tax payable = 200 x 25% = 500,000 yuan.

4) The amount of prepaid corporate income tax in the fourth quarter is:

Income tax payable = 100 x 25% = 250,000 yuan.

5) Year-end final settlement:

Annual income tax payable = 800 x 25% = 2 million yuan.

The cumulative amount of prepaid enterprise income tax for the whole year = 10,000 yuan.

The amount of income tax payable = = 10,000 yuan $ a1 @!a*

In 2010, the actual total profit of 5 million should first make up for the loss of 3.8 million in 2009, and then according to the amount of 1.2 million after making up and pay enterprise income tax, assuming that the enterprise income tax rate is 25%, then the enterprise income tax rate is 120 25% 300,000.

The base amount is 5 million, and the income tax rate is 5 million*.

1. Permanent difference: donate 2 million yuan to affiliated enterprises and pay 1 million yuan in environmental protection fines, both of which are not allowed to be deducted before tax for the current period and in the future;

Temporary differences: difference between accounting depreciation and tax depreciation: 600x2 10-600x1 10 = 600,000 yuan, and the provision for inventory decline is 300,000 yuan.

The final accounting and taxation of depreciation will be consistent, and the provision for inventory decline is allowed to be deducted before tax when the loss actually occurs, 2. Calculate the taxable income according to the enterprise income tax law: 1200 + 200 + 100 + 60 + 30 = 15.9 million yuan, 3. The income tax payable by the enterprise: 1590 x 25% = 10,000 yuan, 4. Deferred income tax assets: (60 + 30) x 25% = 10,000 yuan, 5. Income tax expense: 10,000 yuan, 6. Borrow: income tax expense 375

Deferred tax assets.

Credit: Tax Payable - Corporate Income Tax Payable.

The interest expense of an enterprise on borrowings from internal employees or other persons other than natural persons with a related relationship may also be deducted before calculating the enterprise income tax if the interest expense does not exceed the amount calculated according to the interest rate of the same type of loan of the financial enterprise in the same period. The deduction of enterprise income tax interest shall be calculated in accordance with Article 8 of the Tax Law, Article 27 of the Regulations for the Implementation of the Tax Law and the Notice on Issues Concerning the Pre-tax Deduction of Enterprise Income Tax on Interest Expenses Borrowed by Enterprises from Natural Persons (Guo Shui Han [2009] No. 777).

Annual interest rate of bank borrowing: 5 200 6 12 = 5% then the allowable deduction of interest on personal borrowing = 60 5% 12 10 = 10,000 When calculating the accounting profit, the interest on personal borrowing is deducted by 10,000, and if 10,000 is deducted more, it should be increased by 10,000, then the adjusted profit [that is, taxable income] is 25 + 1 = 260,000.

(Accounting profit 25 increase the interest on loans to employees that cannot be paid before tax 1)*25%%=

Taxable income = [10000000-(2200000-2000000)] * 25% = 245000

Borrow: Income tax expense 245,000

Credit: Tax payable - Income tax payable 245,000