41 (2012) According to the provisions of the "Partnership Law", among the following statements about the form of capital contribution by partners of a partnership enterprise, which one is correct ( ).
A. General partners can contribute capital in the form of intellectual property rights
B. Limited partners can contribute capital in kind
C. General partners can contribute capital in the form of land use rights Capital contribution
D. Limited partners can contribute capital through labor services
Reference answers: A, B, C
Reference analysis:
This question Assess partners’ capital contributions. Limited partners cannot contribute capital through labor services.
42 (2012) The net assets of a joint-stock company are 100 million yuan, and the company plans to publicly issue corporate bonds again. According to the provisions of the Securities Law, among the following circumstances, the company shall not be allowed to publicly issue corporate bonds again: ( ).
A. The company’s cumulative bond balance has reached 30 million yuan
B. The previous public issuance of corporate bonds has not yet been fully raised
C. The funds are intended to be used to pay off the company's upcoming bond interest
D. The fact that the payment of principal and interest on the publicly issued corporate bonds is still continuing
Reference answer: B ,C,D
Reference analysis:
This question assesses the conditions for corporate bond issuance. Corporate bonds shall not be publicly issued again under any of the following circumstances: (1) The corporate bonds issued in the previous public offering have not been fully raised; (2) There is a default or delay in payment of principal and interest on corporate bonds or other debts that have been publicly issued. , is still continuing; (3) Violating the provisions of the Securities Law, changing the use of funds raised from the public issuance of corporate bonds. Funds raised from public issuance of corporate bonds must be used for approved purposes and may not be used to make up for losses and non-productive expenditures.
43 (2013) According to the provisions of the value-added tax legal system, among the following export goods, the following are tax-free but non-refundable ( ).
A. Petroleum exported within the national plan
B. Contraceptives
C. Goods processed with supplied materials and re-exported
D .Old books
Reference answers: B, C, D
Reference analysis:
This question assesses the VAT exemption and non-refund policy. Petroleum exported within the national plan is not tax-free and non-refundable, while cigarettes exported within the national plan are tax-free and non-refundable. Therefore option A is not selected.
44 (2012) According to the provisions of the "Anti-Unfair Competition Law", the following situations are inappropriate promotions with bonuses ( ).
A. Company A uses a lottery-style sales with prizes, and the prize amount is 2,000 yuan.
B. Company B uses a lottery-style sales with prizes, and the prize amount is 6,000 yuan.
C. Company C conducts prize sales by deliberately allowing designated personnel to win prizes
D. Company D uses prize sales to promote low-quality and high-priced goods
Reference answers: B, C, D
Reference analysis:
This question is inappropriately accompanied by rewards and promotions. Operators are not allowed to engage in the following sales with prizes: (1) conduct prize sales by falsely claiming to have prizes or deliberately letting designated personnel win prizes; (2) using prize sales to promote low-quality and high-priced goods; (3) ) Lottery-style sales with prizes, the prize amount exceeds 5,000 yuan.
45 (2012) Company A is a joint stock limited company. According to the provisions of the "Company Law", among the following situations, Company A can acquire the company's shares: ( ).
A. Company A reduces its registered capital
B. Company A merges with other companies that hold shares of the company
C. Company A awards shares to Employees of our company
D. Company A accepts the company’s stocks as the subject of pledge rights
Reference answers: A, B, C
Reference analysis:< /p>
This question examines the regulations on the acquisition of shares of the company by a joint-stock company. The company shall not accept its own stocks as the subject of pledge rights.
The company may not acquire its own shares; however, except under the following circumstances: (1) reducing the company's registered capital; (2) merging with other companies that hold the company's shares; (3) awarding shares to the company's employees; (4) A shareholder requests the company to acquire his or her shares because he or she objects to the merger or division resolution of the company made by the general meeting of shareholders.
3. True or False Questions (There are 10 questions in this category, each question is worth 1 point, and the score is 10 points. Please judge whether the expression of each question is correct, and answer each question correctly. 1 point is awarded, 0.5 points are deducted for incorrect answers, and no points are deducted for non-answers. The minimum score for this type of question is zero points) 46 (2013) A, B, C**. * A limited liability company was established with the same investment. A invested 1 million yuan with a house price and went through the property transfer procedures when the company was established. However, the house was not actually delivered to the company until half a year after the company was established. B and C claimed that A Corresponding shareholder rights will not be enjoyed before the house is actually delivered. B and C’s claims are legal. ( )
Reference answer: True
Reference analysis:
This question assesses the capital contribution method of shareholders of a limited liability company. According to the provisions of the "Judicial Interpretation of the Company Law (3)", if an investor contributes property such as a house, land use rights or intellectual property rights that require ownership registration, and has delivered it to the company for use but has not completed the ownership change procedures, the company, other shareholders Or if the company's creditors claim that the investor has not performed its capital contribution obligations, the People's Court shall order the party concerned to go through the ownership change procedures within a designated reasonable period; if the ownership change procedures are handled within the aforementioned period, the People's Court shall determine that it has fulfilled its obligations. Obligation to contribute capital; if the investor claims that it enjoys corresponding shareholder rights from the time when the property is actually delivered to the company for use, the People's Court shall support it. If the investor has contributed capital to the aforementioned property and has gone through the ownership change procedures but has not delivered it to the company for use, and the company or other shareholders claim that the property was delivered to the company and did not enjoy the corresponding shareholder rights before the actual delivery, the people's court shall support it. Therefore this question is correct.
472013) A company's creditors may request a shareholder registered in the company registration authority to bear joint and several liability for compensation within the scope of uncontributed capital and interest for the portion of the company's debt that cannot be paid off on the grounds that a shareholder registered with the company registration authority has failed to fulfill its capital contribution obligations. ( )
Reference answer: Wrong
Reference analysis:
This question assesses the equity transfer of a limited liability company. The creditors of the company claim that the shareholders registered in the company registration authority have not fulfilled their capital contribution obligations and require them to bear supplementary compensation liability for the part of the company's debts that cannot be paid off within the scope of uncontributed capital and interest. The shareholders are only nominal shareholders and not actual contributors. If a person makes a defense, the People's Court will not support it. The liability here should be supplementary liability, not joint and several liability, so this question is wrong.
48 (2013) State agencies shall open accounts in state-owned or state-controlled banks and shall not open accounts in other banks or non-bank financial institutions. ( )
Reference answer: True
Reference analysis:
This question assesses the behavior of state agencies in opening and using accounts in financial institutions. State agencies should open accounts in state-owned or state-controlled banks, and state agencies are not allowed to open accounts in other banks or non-bank financial institutions.
49 (2012) The total wages and salaries of a limited liability company in 2011 were 9.5 million yuan, and the employee welfare expenses paid were 1.5 million yuan. When calculating the company’s taxable income in 2011. Expenditures on employee benefits should be deducted according to actual circumstances. ( )
Reference answer: Wrong
Reference analysis:
This question assesses the deduction of employee welfare fees. According to regulations, employee welfare expenses incurred by an enterprise, which does not exceed 14% of total wages and salaries, are allowed to be deducted. The deduction limit for employee welfare fees = 950 × 14% = 1.33 million yuan. The actual amount incurred is 1.5 million yuan, so it cannot be deducted based on the actual amount.
50 (2011) A is a partner of a general partnership. The partnership needs to purchase a batch of raw materials for production. A happens to have the same batch of raw materials that he wants to sell. A has other partners- The transaction can be carried out with the consent of both parties. ( )
Reference answer: True
Reference analysis:
This question assesses the execution of partnership affairs.
Unless otherwise agreed in the partnership agreement or with the unanimous consent of all partners, partners may not conduct transactions with the partnership. The question says "A can proceed with the transaction if the other partners agree".
51 (2011) A general VAT taxpayer sells self-produced grain purchased from agricultural producers, and the zero tax rate is applied when paying VAT. ( )
Reference answer: Wrong
Reference analysis:
This question assesses the low VAT rate. According to the provisions of the "Interim Regulations on Value-Added Tax", a low tax rate of 13% applies to taxpayers selling or importing grain, edible vegetable oil, etc.
52 (2011) A and B signed a sales contract. The contract stipulates: A will sell 100 tons of rice to B. The goods will be delivered within 3 days after the contract is signed, and the payment will be made within 10 days after the delivery. After the contract is signed, B shall pay a deposit of 50,000 yuan to A, and the contract will take effect when the deposit is paid. After the contract was concluded, B did not pay the deposit, but A delivered the goods to B on time, and B had no objection after receiving the goods. After the payment period expired, B refused to pay on the grounds that the contract would not take effect if the deposit was not paid. The reason for B's non-payment is established. ( )
Reference answer: Wrong
Reference analysis:
This question assesses the relevant provisions of the deposit. If the parties agree that the payment of a deposit is an essential condition for the establishment or effectiveness of the main contract, and the party who paid the deposit fails to pay the deposit, but the main contract has been performed or a major part has been performed, this will not affect the establishment or effectiveness of the main contract. In the question, the main contract has been performed, so the main contract is effective. B cannot refuse to pay on the grounds that the deposit has not been paid and the contract does not take effect.
53 (2013) Enterprises need to identify asset losses when calculating corporate income tax taxable income to deduct asset losses. Among them, if the enterprise fails to redeem the mortgaged assets on time, resulting in the mortgaged assets being auctioned , the difference between the net book value and the sale value shall be determined as an asset loss based on the auction certificate. ( )
Reference answer: True
Reference analysis:
This question assesses the tax treatment of corporate assets. According to regulations, if an enterprise fails to redeem the mortgaged assets on time and the mortgaged assets are auctioned or sold, the difference between the net book value and the sold value shall be deemed as an asset loss based on the auction or sale certificate. So the statement in this question is correct.
54 (2011) For the fixed assets of the financial lessor, the total payment agreed in the lease contract and the relevant expenses incurred by the lessee in the process of signing the lease contract shall be the basis for calculating corporate income tax. ( )
Reference answer: True
Reference analysis:
This question assesses the tax treatment of corporate assets. For fixed assets leased under financing, the tax base is based on the total payment agreed in the lease contract and the relevant expenses incurred by the lessee in signing the lease contract. If the lease contract does not agree on the total payment, the tax base is based on the fair value of the asset and the lessee's Relevant expenses incurred during the signing of a lease contract are the tax basis.
55 (2013) If the partners of a general partnership do not agree on the profit distribution and loss sharing of the partnership in the partnership agreement, the profits and losses of the partnership shall be distributed and shared equally among the partners. ( )
Reference answer: Wrong
Reference analysis:
This question assesses the distribution of profits and losses of a partnership. The profit distribution and loss sharing of a partnership enterprise shall be handled in accordance with the provisions of the partnership agreement; if there is no agreement in the partnership agreement or the agreement is unclear, it shall be decided by the partners through negotiation; if the negotiation fails, the partners shall distribute and share according to the proportion of their paid-in capital contribution; if it cannot be determined The proportion of capital contribution shall be equally distributed and shared by the partners.
4. Short-answer questions (***3 questions in this category, each question is 6 points, maximum 18 points.)
56 (2013) City A The company purchased 10 pieces of special equipment from Company B in City B, and the two parties signed a sales contract on July 1. The sales contract stipulates that the special equipment is 100,000 yuan each, with a total price of 1 million yuan; Company B will deliver the goods on July 31, and Company A must pay the full amount within 10 days after receiving the goods; Company A must pay B within 5 days after the contract is signed. The company paid a deposit of 50,000 yuan; disputes arising from the breach of contract between the two parties were submitted to the C City Arbitration Commission for arbitration.
On July 3, Company A paid a deposit of 50,000 yuan to Company B.
On July 20, Company A informed Company B that because Company C, which ordered this batch of special equipment from Company A, clearly refused to purchase the goods, Company A could not find a new buyer at the time and would Failure to perform the contract.
On July 22, Company B notified Company A to terminate the contract and the deposit would not be returned, and required Company A to compensate for the losses that could not be compensated by the deposit. Company A did not agree to compensate for the losses, so Company B applied to the C City Arbitration Commission for arbitration.
Regarding Company B’s arbitration application, Company A believes that: (1) Company B can terminate the contract only when Company A fails to perform the contract at the expiration of the contract performance period. Therefore, Company B claimed on July 22 It is illegal to terminate the contract and you should bear corresponding legal liabilities: (2) Even if the contract can be terminated, the arbitration clause in the contract will lose its effectiveness after the contract is terminated. Therefore, Company B should file a lawsuit with the Court of City A; (3) Company A is willing to bear the deposit liability, but Company B can no longer require Company A to compensate for losses. According to the investigation, Company A’s failure to perform the contract caused Company B a loss of approximately 100,000 yuan.
Requirements:
According to the provisions of the contract, guarantee, and arbitration legal systems, answer the following questions:
(1) Company B notified the company to terminate the contract on July 22 Does it comply with legal requirements? Briefly explain the reasons.
(2) Is Company A’s claim that Company B should file a lawsuit in City A’s court consistent with legal requirements? Briefly explain the reasons.
(3) Does Company A believe that Company B cannot claim compensation for losses? Does it comply with legal requirements? Briefly explain the reasons.
Reference analysis:
(1) Company B’s notice of termination of the contract on July 22 complied with legal regulations. According to the "Contract Law", a contract can be terminated due to anticipated breach of contract, that is, before the expiration of the performance period, if one party expressly states or shows by its own behavior that it will not perform its major obligations, the other party can terminate the contract. In this question, on July 20, Company A clearly informed Company B that it could not perform the sales contract on July 31, which was an anticipated breach of contract, and Company B could terminate the contract.
(2) Company A claimed that Company B’s filing of a lawsuit with the Court of City A was not in compliance with the law. According to the regulations, the arbitration agreement is independent. The modification, rescission, termination or invalidation of the contract will not affect the validity of the arbitration agreement. (Or answer: According to the provisions of the contract legal system, if the contract is invalid, revoked or terminated, it will not affect the validity of the independent clauses related to dispute resolution methods in the contract) In this question, Company A used the reason that the arbitration clause on the termination of the contract has become invalid. The argument calling for a lawsuit is inconsistent with the law.
(3) Company A believes that Company B’s inability to claim compensation for losses is inconsistent with legal provisions. According to the "Interpretation of the People's Court on Applicable Legal Issues in the Trial of Sales Contract Dispute Cases", if the deposit agreed in the sales contract is not enough to compensate for the losses caused by one party's breach of contract, and the other party requests compensation for losses exceeding the deposit, the People's Court may impose concurrent sanctions, but The total amount of the deposit and damages shall not be greater than the loss caused by the breach of contract. In this question, the deposit paid by Company A to Company B is 50,000 yuan, and the loss caused by Company A's failure to perform the contract to Company B is 100,000 yuan. The deposit cannot make up for Company B's losses, so Company B can request compensation for the excess of the deposit. The People's Court may deal with both damages.
572013) Company A purchased company B’s office supplies worth 300,000 yuan and issued a fixed-day payment draft with bank A as the payee and a face value of 300,000 yuan to company B. After Company B receives the bill, it presents it to Bank A for acceptance, and Bank A accepts it. Later, in order to repay the loan of 300,000 yuan owed to Company C, Company B endorsed and transferred the bill of exchange to Company C, and recorded the words "transfer prohibited" in the endorsement. When Company C purchased raw materials, it endorsed and transferred the bill of exchange to creditor D. When the payment period for the bill of exchange expires, Ding prompts Bank A for payment. Bank A refuses to pay on the grounds that there is insufficient funds in Company A's account, and prepares a certificate of refusal to pay and gives it to Ding.
Requirements:
According to the provisions of the Negotiable Instruments Law, answer the following questions:
(1) Is the reason for Bank A’s refusal to pay valid? Briefly explain the reasons .
(2) Who can Ding exercise his right of recourse against? Briefly explain the reasons.
Reference analysis:
1) Bank A’s reason for refusing payment is not valid.
According to the regulations, the acceptor shall not use the financial relationship between the drawer and the drawer to oppose the holder and refuse to pay the amount of the bill. In this question, after Bank A accepts the bill, it becomes the principal debtor of the bill. It cannot refuse to pay holder D on the grounds that Company A's account balance is insufficient.
(2) D can exercise the right of recourse against Company C (the former endorser), Company A (the drawer) and Bank A (the acceptor). According to the regulations, the persons to be pursued include the drawer, endorser, acceptor and guarantor. In addition, according to regulations, if the endorser (Company B) records the words "not transferable" on the bill, and the subsequent endorser (Company C) endorses the transfer again, the original endorser (Company B) will be endorsed by the successor (Company C). Person (D) does not bear warranty liability. In this question, because Company B recorded the word "transfer prohibited" when transferring the note to Company C, Company B is not liable for the note to Company C's subsequent endorsee D, and D cannot exercise recourse against Company B.
58 (2013) Company A is a general taxpayer of value-added tax and mainly produces electric tools. In June 2013, the following events occurred in Company A:
(1) June On the 3rd, a batch of steel products was purchased. The special VAT invoice obtained stated that the price was 800,000 yuan and the VAT amount was 136,000 yuan.
(2) On June 11, a batch of scraps was processed and tax-included sales revenue was obtained of 35,100 yuan.
(3) On June 20, a batch of low-value consumables was purchased, and the freight amount stated on the transportation invoice issued by the shipping company was 10,000 yuan. The amount of input tax deducted by Company A is 1,000 yuan.
(4) On June 23, part of the steel purchased that month was stolen due to poor management, worth 120,000 yuan.
It is known that the special VAT invoice obtained by Company A has been certified by the competent tax authority, and the applicable VAT rate for Company A is 17%.
Requirements:
According to the provisions of the value-added tax legal system, answer the following questions:
(1) Can Company A’s input tax on steel purchased in the current period be fully deducted? Deduction? Briefly explain the reasons.
(2) How much value-added tax should Company A pay for selling scraps?
(3) The freight incurred by Company A when purchasing low-value consumables can be deducted from the input tax Is the calculation legal? Briefly explain why.
Reference analysis:
(1) The input tax on steel purchased in the current month cannot be fully deducted. According to regulations, purchased goods and related taxable services with abnormal losses shall not be deducted from the output tax. Abnormal losses refer to losses caused by theft, loss, mold and deterioration due to poor management. In this question, the input tax of 120,000 yuan worth of steel stolen due to poor management on June 23 cannot be deducted from the current output tax.
(2) The value-added tax payable on the sale of scraps = 3.51/(1+17%)×1 7%=0.51 (ten thousand yuan)
(3) Purchase low The calculation of input tax deduction for freight incurred on consumable items is incorrect. According to regulations, when purchasing or selling goods and paying transportation fees during the production and operation process, the input tax is calculated based on the transportation fee amount indicated on the transportation fee settlement document and a 7% deduction rate. The amount of input tax that should be calculated and deducted in the question is 1×7%=0.07 (ten thousand yuan).
5. Comprehensive questions (***1 question in this category, ***12 points.)
59 (2011) A bicycle factory is a general taxpayer of value-added tax , mainly produces "Harmony" brand bicycles. In 2010, it achieved an accounting profit of 6 million yuan, and has prepaid corporate income tax of 1.5 million yuan in total throughout the year. At the beginning of 2011, the financial personnel of the factory made the final settlement of corporate income tax for 2010. The relevant financial information and the calculation of the final corporate income tax were as follows:
(-) Relevant financial information
< p> (1) The sales revenue of bicycles was 59.5 million yuan excluding value-added tax, and the revenue from delivery freight was 585,000 yuan. Obtained interest income of 250,000 yuan from maturing government bonds and 120,000 yuan from corporate bonds.(2) Financial expenses of 1.25 million yuan were incurred, including: 540,000 yuan in bank loan interest payments, and 710,000 yuan in interest incurred for borrowing 10 million yuan from a shopping mall.
(3) Sales expenses of 14 million yuan were incurred, including: advertising expenses of 7.5 million yuan and business promotion expenses of 1.86 million yuan.
(4) Management expenses incurred were 3.2 million yuan, including: business entertainment expenses of 550,000 yuan and supplementary pension insurance premiums of 620,000 yuan.
(5) Non-operating expenses of 910,000 yuan were incurred, of which 850,000 yuan was donated through the local municipal government for the construction of drinking water projects in a remote mountainous area of ??the city. Due to default in tax payable that year, the tax authorities imposed a late payment penalty of RMB 60,000.
Known: The value-added tax rate is 17%, the corporate income tax rate is 25%, and the annual interest rate of bank loans during the same period is 6.1%. The actual total salary paid that year was 5.6 million yuan.
(2) Calculation of final settlement of corporate income tax
(1) Interest income from government bonds and corporate bond interest income reduced taxable income = 25 + 12 = 37 (ten thousand Yuan)
(2) Business entertainment expenses are adjusted to increase the taxable income = 55-55×60%=22 (thousand yuan)
(3) Supplementary pension insurance premium expenditure is adjusted Increased taxable income = 62-560 × 10% = 6 (ten thousand yuan)
(4) Annual taxable income = 600-37+22+6=5.91 (ten thousand yuan)
p>
(5) The amount of corporate income tax payable for the year = 591 × 25% = 1.4775 (ten thousand yuan) (6) The amount of corporate income tax refundable for the year = 150-147.75 = 2.25 (ten thousand yuan) Yuan)
Requirements:
Based on the above information and the relevant tax legal system, answer the following questions:
(1) The analysis pointed out that the financial personnel of the bicycle factory Illegalities in the settlement and payment of corporate income tax, and explain the reasons.
(2) Calculate the tax that should be paid or refunded when the corporate income tax is settled in 2010 (list the calculation process, and if there are decimals in the calculation result, keep two decimal places after the decimal point).
Reference analysis:
(1) The main illegalities found by the financial personnel of the bicycle factory when calculating and paying corporate income tax are:
① The bicycle factory's practice of deducting both national debt interest income and corporate bond interest income from taxable income does not comply with regulations. Interest income from government bonds is tax-free income stipulated by corporate income tax and should be reduced from taxable income according to regulations; interest income from corporate bonds is taxable income from corporate income tax and cannot be reduced from taxable income. In this question, the amount of income that should be reduced is 250,000 yuan.
② The interest of 710,000 yuan on a loan of 10 million yuan from a shopping mall shall not be deducted in excess of the amount calculated based on the interest rate of similar loans from financial enterprises in the same period. The financial personnel of the bicycle factory did not adjust the taxable income amount processing. According to regulations, the interest expenses incurred by non-financial enterprises on borrowings from non-financial enterprises shall be deducted up to the amount calculated based on the interest rate of similar loans to financial enterprises during the same period. In this question, the income should be increased = 71-1000 × 6.1% = 10 (ten thousand yuan).
③ The amount of advertising expenses and business promotion expenses exceeding the deduction standard shall not be deducted, and the financial personnel of the bicycle factory did not adjust the taxable income. According to regulations, eligible advertising and business promotion expenses incurred by an enterprise, unless otherwise specified by the finance and tax authorities of the State Council, shall not exceed 15% of the sales (operating) income of the year, and shall be allowed to be deducted; the excess shall be allowed to be deducted. Deductions are carried forward to subsequent tax years. In this question, the amount of income should be adjusted to =75186-6000×15%=36 (ten thousand yuan).
④The increase in taxable income by 220,000 yuan for business entertainment expenses does not comply with the regulations. Business entertainment expenses incurred by an enterprise related to production and operation activities shall be deducted at 60% of the amount incurred, but shall not exceed 5‰ of the sales (operating) income of the year. In this question, the company's operating income is 59558.5÷(1+17%)=6000 (10,000 yuan), 6000×5‰=30 (10,000 yuan), and the amount of business entertainment expenses is 550,000, 55×60%=33( Ten thousand yuan), the deductible business entertainment expenses are 300,000 yuan, and the taxable income should be increased = 55-30 = 25 (thousand yuan).
⑤The increase in taxable income by 60,000 yuan for supplementary pension insurance does not comply with the regulations.
Starting from January 1, 2008, the supplementary pension insurance premiums and supplementary medical insurance premiums paid by an enterprise for all employees who serve or are employed by the enterprise, and the parts that do not exceed the standard of 5% of the total wages of employees shall be included in the calculation. Deductions are allowed from the amount of taxable income; the excess amount will not be deducted. In this question, the total salary of employees is 5.60 million yuan, the deductible supplementary pension insurance is 560 × 5% = 280,000 yuan, and the taxable income should be increased = 62-28 = 340,000 yuan.
⑥If the donation expenditure exceeds the deductible limit, the financial staff of the bicycle factory did not increase the taxable income. According to the regulations, the part of the public welfare donation expenditure incurred by the enterprise within 12% of the total annual profit is allowed to be deducted when calculating the taxable income, and the excess part shall not be deducted. In this question, the accounting profit is 6 million yuan, 12% of which is 720,000 yuan, and the actual donation is 850,000 yuan, so the taxable income should be increased = 85-72 = 130,000 yuan.
⑦The tax authority imposed a late payment fee of RMB 60,000 and failed to increase the taxable income. According to regulations, late tax payments are items that cannot be deducted before corporate income tax.
⑧The calculation of the annual taxable income, the annual corporate income tax payable, and the current year's corporate income tax refundable are all incorrect.
(2)
①The interest income from national debt should be reduced by 250,000 yuan from taxable income;
②The interest expense of borrowing 10 million yuan from a shopping mall The amount of taxable income should be increased by 100,000 yuan;
③Advertising expenses and business promotion expenses should be increased by 360,000 yuan in taxable income;
④Business entertainment The supplementary pension insurance premiums should be increased by an amount of taxable income of 250,000 yuan;
⑤Supplementary pension insurance premiums should be increased by an amount of taxable income of 340,000 yuan;
⑥Donation expenditures should be The amount of taxable income should be increased by 130,000 yuan;
⑦The amount of taxable income should be increased by 60,000 yuan if the tax authority imposes late payment fees;
Full-year tax payable Income = 600—25+136+25+34+13+6=6.99 (ten thousand yuan)
Annual corporate income tax payable=699×25%=1.7475 (ten thousand yuan)< /p>
The amount of corporate income tax payable for the current year = 174.75-150 = 24.75 (ten thousand yuan)