[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fW-4vgsp_sNNLagfeUuWNyJIzpA2-auCKY5RifuTwtZc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-06-30 17:47:11",210035812,[8,9,10,11],"1 300×25%=325万元","(1 300+54)×25%=338.5万元","(1 300+24)×25%=331万元","(1 300+30)×25%=332.5万元",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},102,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_43473162","第五章企业所得税作业(客观题)","甲公司2019年年度利润总额1 300万元,通过县政府向目标脱贫地区的扶贫捐赠180万元,通过县民政部门向残疾人扶助项目捐赠30万元,已知公益性捐赠支出在年度利润总额的12%以内准予扣除,计算甲公司2019年度企业所得税应纳税额的下列算式中,正确的是( )",[21,32,41,50,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],210035797,[25,26,27,28],"123.75万元","126.25万元","125万元","122.5万元","2020年,某企业实现的利润总额为500万元,其中包含国债利息收入10万元,税收滞纳金支出5万元.该企业适用的所得税税率为25%.不考虑其他因素,2020年该企业确认的应纳税额为( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],210035802,[36,37,38,39],"按5年分期摊销扣除","按9年分期摊销扣除","按4年分期摊销扣除","按10年分期摊销扣除","2019年12月甲公司发生大型生产设备的大修理支出.该设备原折旧年限10年,大修理前已使用5年;大修理后使用年限延长4年,尚可使用年限9年.关于甲公司该笔大修理支出企业所得税税务处理的下列表述中,正确的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],210035807,[45,46,47,48],"饲养家禽","远洋捕捞","海水养殖","种植中药材","企业从事下列项目取得的所得中,减半征收企业所得税的是( )",{"answer":51,"createTime":5,"id":6,"options":52,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],210035817,[57,58,59,60],"52万元","142万元","135万元","225万元","某设备生产企业2015年营业收入为1 500万元,广告费支出为52万元.2014年超标广告费90万元.已知广告费和业务宣传费不超过当年销售(营业)收入15%的部分,准予扣除,则2015年税前准允扣除的广告费是( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],210035823,[66,67,68,69],"职工教育经费","工会经费","职工福利费","业务招待费","根据企业所得税法律制度的规定,下列各项费用中,超过税法规定的扣除标准后,准予在以后纳税年度结转扣除的是( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],210035828,[75,76,77,78],"转让财产所得","特许权使用费所得","股息所得","租金所得","根据企业所得税法律制度的规定,在中国境内未设立机构、场所的非居民企业取得的来源于中国境内的下列所得中,以收入全额减除财产净值后的余额为应纳税所得额的是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],210035833,[84,85,86,87],"0","120×70%=84万元","120×80%=96万元","120×90%=108万元","2016年4月1日,甲创业投资企业采取股权投资方式向未上市的取得高新技术企业资格的乙公司(该公司属于中小企业)投资120万元,股权持有至2018年6月1日,甲创业投资企业2018年度计算应纳税所得额时,对乙公司的投资额可以抵免的数额下列计算中,正确的是( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],210035838,[93,94,95,96],"房屋","飞机","与生产经营活动有关的器具","电子设备","根据企业所得税法律制度的规定,下列各项中,最低折旧年限为5年的固定资产是( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],210035843,[102,103,104,105],"2012年","2015年","2016年","2017年","某国有企业2012年度发生亏损,根据《企业所得税法》的规定,该亏损额可以用以后纳税年度的所得逐年弥补,但延续弥补的期限最长不得超过的是( )"]