[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fDwzsg0XkymEQKD2kyHJqazn7w8t5Pyxay47Z2UcvQB8":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":14,"question":18,"related":19,"source":31,"type":32},[],"2026-05-14 11:16:14",371556025,[8,9,10,11,12,13],"调减1万元","调增1万元","调增5万元","不调整","调减5万元","调增3万元",{"courseId":15,"courseImg":16,"courseName":17},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","某企业2023年度工资薪金总额为100万元,实际发生职工福利费15万元,该企业在计算应纳税所得额时,职工福利费的纳税调整方向为()",[20,33,42,51,54,65,76,85,94,103],{"answer":21,"createTime":5,"id":22,"options":23,"question":30,"source":31,"type":32},[],371556022,[24,25,26,27,28,29],"10%","8%","3%","5%","2%","14%","企业发生的职工福利费支出,其税前扣除限额为工资薪金总额的()","v1",0,{"answer":34,"createTime":5,"id":35,"options":36,"question":41,"source":31,"type":32},[],371556023,[37,38,39,40],"按税法规定应增加应纳税所得额的项目金额","企业实际发生的成本费用总额","企业当年实现的净利润","按税法规定可减少应纳税所得额的项目金额","企业所得税年度纳税申报表中,"纳税调整增加额"栏主要用于填写以下哪种情况的金额",{"answer":43,"createTime":5,"id":44,"options":45,"question":50,"source":31,"type":32},[],371556024,[46,47,48,49],"企业购买国债取得的利息收入","企业按照规定提取的用于环境保护、生态恢复等方面的专项资金","企业发生的合理的工资薪金支出","企业超过税法规定标准的业务招待费支出","在企业所得税计算中,以下哪种情况需要进行纳税调增",{"answer":52,"createTime":5,"id":6,"options":53,"question":18,"source":31,"type":32},[],[8,9,10,11,12,13],{"answer":55,"createTime":5,"id":56,"options":57,"question":64,"source":31,"type":32},[],371556026,[58,59,60,61,62,63],"《一般企业收入明细表》(A101010)第1行"营业收入"","《纳税调整项目明细表》(A105000)第19行"税收滞纳金、加收利息"","《捐赠支出及纳税调整明细表》(A105070)第1行"非公益性捐赠支出"","《广告费和业务宣传费跨年度纳税调整明细表》(A105060)第1行"本年支出"","《资产折旧、摊销及纳税调整明细表》(A105080)第2行"固定资产"","《职工薪酬支出及纳税调整明细表》(A105050)第1行"工资薪金支出"","企业发生的税收滞纳金支出,在企业所得税年度纳税申报时,应填入以下哪个具体栏次进行纳税调增",{"answer":66,"createTime":5,"id":67,"options":68,"question":75,"source":31,"type":32},[],371556027,[69,70,71,72,73,74],"《资产处置损益明细表》(A105100)第1行"资产处置收入"","《纳税调整项目明细表》(A105000)第15行"业务招待费支出"","《纳税调整项目明细表》(A105000)第20行"赞助支出"","《税收优惠明细表》(A107000)第1行"免税收入"","《期间费用明细表》(A104000)第5行"广告费和业务宣传费"","《弥补亏损明细表》(A106000)第2行"可弥补亏损所得"","企业发生的超过扣除标准的业务招待费支出,在企业所得税年报中需填入哪个具体栏次进行调增",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":31,"type":32},[],371556028,[80,81,82,83],"50000元;填入"其他可扣除费用"栏","50000元;填入"应纳税所得额调整"项下的"纳税调整增加额"栏","60000元;填入"应纳税所得额调整"项下的"纳税调整减少额"栏","60000元;填入"不可扣除费用"栏","某查账征收的小规模企业2023年度业务招待费实际发生额为100000元,当年销售收入为10000000元.根据企业所得税相关规定,该业务招待费应调增应纳税所得额的金额是多少?且应填入企业所得税年度纳税申报表的哪个栏次",{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":31,"type":32},[],371556029,[89,90,91,92],"470000元","500000元","无法确定","530000元","某企业2023年度利润总额为500000元,当年发生纳税调整增加额30000元,无纳税调整减少额.则该企业当年的应纳税所得额是多少",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":31,"type":32},[],371556030,[98,99,100,101],"调减20000元;填入"应纳税所得额调整"项下的"纳税调整减少额"栏","无需调整;填入"营业外支出"栏","调增20000元;填入"应纳税所得额调整"项下的"纳税调整增加额"栏","调增20000元;填入"其他收入"栏","某企业2023年度发生行政罚款支出20000元(非公益性捐赠类),根据企业所得税规定,该支出应如何进行纳税调整?且应填入申报表的哪个栏次",{"answer":104,"createTime":5,"id":105,"options":106,"question":107,"source":31,"type":32},[],371556031,[28,27,26,29,25,24],"一般企业发生的职工教育经费支出,其税前扣除限额为工资薪金总额的()"]