[单选题]
甲企业属于创业投资企业，2014年1月1日向乙企业（未上市的中小高新技术企业）投资250万元、股权持有到2016年2月31日。甲企业2015年度生产经营所得为450万元，2015年应纳税所得额为（ ）万元。
A .275
B .68.75
C .175
D .112.5
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Merrill and Joe divorced in June of the current year. As part of the settlement, Joe received the following:AlimonyUSD3,000/per monthChild support1,000/per monthLump-sum payment as the property settlement125,000Payments began in July; however, Merrill only paid a total of USD15,000 during the year. For the current year, what amount must Joe include in income on his Form 1040?
A USD 9,000 B USD 134,000 C USD 15,000 D USD 140,000
题型:
单选题
提问时间:
2021-08-24
2 .Rich is a cash basis self-employed air-conditioning repairman with current year gross business receipts of USD20,000. Rich's cash disbursements were as follows:Air conditioning partsUSD2,500Yellow Pages listing2,000Estimated federal income taxes on self-employment income1,000Business long-distance telephone calls400Charitable contributions200What amount should Rich report as net self-employment income?
A USD14,900 B USD14,100 C USD13,900 D USD15,100
题型:
单选题
提问时间:
2021-08-24
3 .Which one of the following will result in an accruable expense for an accrual-basis taxpayer?
A A repair completed prior to year end and paid upon completion. B A signed contract for repair work to be done and the work is to be completed at a later date. C An invoice dated prior to year end but the repair completed after year end. D A repair completed prior to year end but not invoiced.
题型:
单选题
提问时间:
2021-08-24
4 .Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for USD2,500. The cabin was used personally by Barkley for three months and left vacant for the rest of the year. Expenses for the cabin were as follows:Real estate taxesUSD1,000Maintenance and utilities2,000How much rental income (loss) is included in Barkley's adjusted gross income?
A USD (1,500) B USD (500) C USD 500 D USD 0
题型:
单选题
提问时间:
2021-08-24
5 .享受高新技术企业优惠的条件之一，是高新技术产品（服务）收入占企业当年总收入的比例不得低于（ ）。
A 40％ B 50％ C 60％ D 70％
题型:
单选题
提问时间:
2021-08-24
7 .根据企业所得税法规定，下列说法不正确的是（ ）。
A 因股权分置改革造成原由个人出资而由企业代持有的限售股，企业将其转让取得的收入，应作为企业应税收入计算纳税 B 企业将符合规定的财政性资金作不征税收入处理后，在6年（72个月）内未发生支出且未缴回财政部门或其...
题型:
单选题
提问时间:
2021-08-24
8 .张某2014年1月起承包某服装厂，依据承包协议，服装厂工商登记更改为个体工商业户。2013年张某经营的服装厂共取得收入50万元，发生成本、费用、税金等相关支出43万元（其中包括工商户业主工资每月4000元）。2014年张某应缴纳个人所得税（ ）元。
A 11143 B 13050 C 115750 D 168250
题型:
单选题
提问时间:
2021-08-24
9 .中国公民李某承包某企业，承包后未改变工商登记。2014年该企业税后利润300000元，按承包合同规定，李某对企业经营成果不拥有所有权，只能取得承包收入80000元。2014年度李某应缴纳个人所得税（ ）元。
A 2540 B 2250.67 C 2450 D 4350
题型:
单选题
提问时间:
2021-08-24
10 .肖某从2014年4月1起开始承包一加工厂，承包经营期限9个月。取得承包所得40000元，另外每月还从该加工厂领取工资4000元。6月肖某将某项专利权转让，取得特许使用费30000元，支付相关费用1500元，取得合法凭据。肖某2014年应缴纳个人所得税（ ）元。
A 12850 B 13090 C 14127.5 D 9710
题型:
单选题
提问时间:
2021-08-24
