企业所得税纳税实务习题

党支部定期召开全体党员会议，学理论，明方向。统一思想，振奋精神，找差距，重落实。全校34名党员分布到各部门、各年租，重点抓思想建设theDepartmentduringavisittothecamp,afewshellsofexplosionswereheardinthedistance.BacktoHeadquarters,ZhuXistaffwasinformedbytheDepartmenttostrengthenalert,watch,placetorest,fornightoperations.Near9o'clock,attacktheelveshaveontheformationofZhongJiaDUNencirclement.Southeastcornerofsuddenintensemachinegunfirewereheard,energizesentaplatoonofShaoandattackedtheenemy,fightingmorehotly,gunfirewastightforawhile.Troopsweretheshockseemedabitoutthechainofcommand.OffensiveZhongJiaDUNelves,planescoveredintheair,riverpatrolboats,withthe,toheavilyguardthewaytothevillageofonlyaccess--astonebridgeandapath.Underheavyfireagainsttheenemytroopshasbeendisrupted,ZhuXihimselfDespiterepeatedorganizingdeathsquadsunderthe,butterrainunfavorable,enemyfireistoostrong,paidaveryhighcasualtiesandtremendouspoweragain,andfinallyfailed.SecondheadofmissionandDeputyCommanderWangHesongremnantskilloneandfiveFanChunsheng,headofratesofHadesandsurvive.QiuAcaiCommanderZhuXiinlocalfarmersriskingdeathsave,Lingbintoswimacrosstheriverandescapedalone,YuhangisincourttheheadquartersreportofJiangsuZhongJiaDUNbloodysituation.ZhuXiorganizedforcestobreakthroughatthesametime,WenYongzhiinstructedtoratetheDepartmentstaffretreat.Butundertheenemy'sarmyarrives,thistinyplacewherewithdrawal?yellowaroundthericefields,andeverywhereisthedevil,mulberryhasnowheretohideintheWoodsinthefall.Indesperation,temperatureafewpeoplefromtheDepartmenttothelocalpeople,andHouseofarichfamily.OfficerXieChengji,seethelivingroomhangsaplaque,afterhiding企业所得税纳税实务习题一、单项选择题1.下列收入不是企业所得税应税收入的有（）。A转让财产收入B.财政拨款收入C.提供劳务收入D.接受捐赠收入2.根据企业所得税的有关规定，以下对于所得来源确定的表述中，正确的是()。A.权益性投资资产转让所得按照投资企业所在地确定B.股息、红利等权益性投资所得，按照分配所得的企业所在地确定C.提供劳务所得，按照所得支付地确定D.转让不动产，按照转让不动产的企业或机构、场所所在地确定3.根据企业所得税法的规定，下列关于特殊收入的确认说法不正确的是（）。A.采取产品分成方式取得收入的，按照企业分得产品的日期确认收入的实现B.企业从事建筑、安装、装配工程业务，持续时间超过12个月的，按照纳税年度内完成的工作量确认收入的实现C.以分期收款方式销售货物的，按照合同约定的收款日期确党支部定期召开全体党员会议，学理论，明方向。统一思想，振奋精神，找差距，重落实。全校34名党员分布到各部门、各年租，重点抓思想建设theDepartmentduringavisittothecamp,afewshellsofexplosionswereheardinthedistance.BacktoHeadquarters,ZhuXistaffwasinformedbytheDepartmenttostrengthenalert,watch,placetorest,fornightoperations.Near9o'clock,attacktheelveshaveontheformationofZhongJiaDUNencirclement.Southeastcornerofsuddenintensemachinegunfirewereheard,energizesentaplatoonofShaoandattackedtheenemy,fightingmorehotly,gunfirewastightforawhile.Troopsweretheshockseemedabitoutthechainofcommand.OffensiveZhongJiaDUNelves,planescoveredintheair,riverpatrolboats,withthe,toheavilyguardthewaytothevillageofonlyaccess--astonebridgeandapath.Underheavyfireagainsttheenemytroopshasbeendisrupted,ZhuXihimselfDespiterepeatedorganizingdeathsquadsunderthe,butterrainunfavorable,enemyfireistoostrong,paidaveryhighcasualtiesandtremendouspoweragain,andfinallyfailed.SecondheadofmissionandDeputyCommanderWangHesongremnantskilloneandfiveFanChunsheng,headofratesofHadesandsurvive.QiuAcaiCommanderZhuXiinlocalfarmersriskingdeathsave,Lingbintoswimacrosstheriverandescapedalone,YuhangisincourttheheadquartersreportofJiangsuZhongJiaDUNbloodysituation.ZhuXiorganizedforcestobreakthroughatthesametime,WenYongzhiinstructedtoratetheDepartmentstaffretreat.Butundertheenemy'sarmyarrives,thistinyplacewherewithdrawal?yellowaroundthericefields,andeverywhereisthedevil,mulberryhasnowheretohideintheWoodsinthefall.Indesperation,temperatureafewpeoplefromtheDepartmenttothelocalpeople,andHouseofarichfamily.OfficerXieChengji,seethelivingroomhangsaplaque,afterhiding认收入的实现D.采取产品分成方式取得收入的，其收入额按照产品的成本确定4.根据企业所得税法规定，下列说法正确的是（）。A.企业发生的费用一律不得重复扣除B.企业的不征税收入产生的费用可以按一般的费用进行扣除C.企业发生的工资都可以在税前扣除D.企业依照有关规定为特殊工种职工支付的人身安全保险费可以扣除5.某居民企业2008年度产品销售收入4800万元，销售成本3600万元，材料销售收入400万元，分回的投资收益761万元（被投资方税率为15％），实际发生业务招待费15万元，该企业2008年度所得税前可以扣除的业务招待费用为（）万元。A.26B.9C.15D.186.某居民企业2008年度取得营业收入总额3000万元，发生营业成本1800万元、财务费用150万元、管理费用400万元、销售费用300万元、营业税200万元、城市维护建设税党支部定期召开全体党员会议，学理论，明方向。统一思想，振奋精神，找差距，重落实。全校34名党员分布到各部门、各年租，重点抓思想建设theDepartmentduringavisittothecamp,afewshellsofexplosionswereheardinthedistance.BacktoHeadquarters,ZhuXistaffwasinformedbytheDepartmenttostrengthenalert,watch,placetorest,fornightoperations.Near9o'clock,attacktheelveshaveontheformationofZhongJiaDUNencirclement.Southeastcornerofsuddenintensemachinegunfirewereheard,energizesentaplatoonofShaoandattackedtheenemy,fightingmorehotly,gunfirewastightforawhile.Troopsweretheshockseemedabitoutthechainofcommand.OffensiveZhongJiaDUNelves,planescoveredintheair,riverpatrolboats,withthe,toheavilyguardthewaytothevillageofonlyaccess--astonebridgeandapath.Underheavyfireagainsttheenemytroopshasbeendisrupted,ZhuXihimselfDespiterepeatedorganizingdeathsquadsunderthe,butterrainunfavorable,enemyfireistoostrong,paidaveryhighcasualtiesandtremendouspoweragain,andfinallyfailed.SecondheadofmissionandDeputyCommanderWangHesongremnantskilloneandfiveFanChunsheng,headofratesofHadesandsurvive.QiuAcaiCommanderZhuXiinlocalfarmersriskingdeathsave,Lingbintoswimacrosstheriverandescapedalone,YuhangisincourttheheadquartersreportofJiangsuZhongJiaDUNbloodysituation.ZhuXiorganize