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一、案例概述北京祥龙公司,注册资本4000万元,为中外合资企业。股权结构为:北京大华公司占50%股份,香港昌吉公司占25%股份,辽宁东方公司占25%股份。企业所得税适用税率为33%。祥龙公司近五年内累计亏损1100万元,账面净资产为3000万元,固定资产祥龙大厦的房产净额为2400万元(其债务无法收回)。旧房评估价预计6000万元。预计职工安置费、租户补偿费、中介费、评估费以及当期发生的董事会费等期间费用为2500万元。根据城市
First, the case overview Beijing Xianglong company, the registered capital of 40 million yuan for Sino-foreign joint ventures. The shareholding structure is: Beijing Dahua Company holds 50% shares, Hong Kong Changji Company takes 25% shares and Liaoning Dongfang Company takes 25% shares. The applicable tax rate of corporate income tax is 33%. In the recent five years, Xianglong Company had a total loss of 11 million yuan and a net book value of 30 million yuan. The net property of the fixed assets Xianglong Building was 24 million yuan (its debt can not be recovered). Estimated price of the old house is estimated 60 million yuan. It is estimated that the expenses for resettlement fees, tenant compensation fees, agency fees, assessment fees and current board expenses incurred for the period are 25 million yuan. According to the city