2011年中级会计职称考试《经济法》练习题三：综合题

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　　2011年中级会计职称考试已经进入到冲刺阶段，考试时间为了帮助广大考生充分备考，小编从论坛搜集整理了《经济法》练习题，供大家参考，祝大家学习愉快！
　　五、综合题
　　1、一国有公司2010年度境内经营应纳税所得额为3000万元，该公司在A、B两国设有分支机构，A 国分支机构当年应纳税所得额600万元，其中生产经营所得500万元，A国规定税率为20%；特许权使用费 所得100万元，A国规定的税率为30%；B国分支机构当年应纳税所得额400万元，其中生产经营所得30 0万元，B国规定的税率为30%，考试时间租金所得100万元，B国规定的税率为20%。www.wenping8.com
　　计算该国有企业2010年境内境外所得在我国境内实际应纳所得税。

　　（2）境内外所得按照我国税法应纳税额＝4000×25%＝1000（万元）
　　A国分支机构在境外实际缴纳的税额＝500×20%＋100×30%＝130 （万元），在A国的分支机构境外所得的抵免限额＝1000×600/4000＝150（万元），按照实际缴纳的130万元抵扣。
　　B国分支机构在境外实际缴纳的税额＝300×30%＋100×20%＝110 （万元），在B国的分支机构境外所得的抵免限额＝1000×400/4000＝100（万元），按照限额扣除。
　　（3）A、B两国分支机构境外所得可从应纳税额中扣除的税额分别为130万元和100万元 。考试时间
　　（4）考试时间全年应纳税额＝1000－130－100＝770（万元）
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