1. Calculate the liquidation of the Corporate Tax in a word document, using the following scheme.:

Accounting result
+/- Permanent differences
+/- Temporal differences
- Set-off for tax bases from previous tax years.
Tax Base
X tax rate
Full quota
- Tax deductions, bonuses and other withholdings
Net quota
- Withholdings and part payments
Tax difference

1. 
2. 
   
3. Make in each of the following points the adjustment needed to obtain the tax base of the Corporate Tax, basing the response and establishing the amount that corresponds. You must also indicate if you are facing a temporary or permanent difference. In points 8 and 9 you should not propose any adjustment, in these two cases you should describe how they affect the liquidation of the Corporate Tax.

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BALANCE SHEET ASSETS LIABILITIES 69.360,00 A) NON CURRENT ASSET A) NET EQUITY 105.130,00 4.860,00 1. Intangible asset A-1) Equity 60.000,00 1. Capital 1. Issued capital 4.860,00 1. R+D 60.000,00 4.860,00 201 DEVELOPMENT 50.000,00 64.500,00 II. Tangible Fixed Assets 100 SOCIAL CAPITAL 19.500,00 64.500,00 2. Technical facilities and others. II. Funds 12.000,00 52.000,00 213 MACHINERY 1. Legal y statuary 12.000,00 8.000,00 216 FURNITURE 112 LEGAL FUNDS 7.500,00 3.500,00 217 INFORMATION PROCESSING EQUIP. 2. Other funds 7.500,00 25.000,00 218 TRANSPORT 113 VOLUNTEER FUND 25.630,00 -24.000,00 281 CUMULATIVE DEPRECIATION VII. Result of the fiscal year 32.000,00 104.050,00 B) CURRENT ASSET B) NON-CURRENT LIABILITY 32.000,00 20.500,00 II. Stock II. Long-term debts 32.000,00 20.500,00 1. Commercial 5. Other financial liabilities 32.000,00 20.500,00 300 GOODS 171 LONG-TERM DEBTS 36.280,00 16.250,00 III. Debtors C) CURRENT LIABILITY 6.100,00 11.850,00 1. Clients (sales and services) II. Short-term debts 6.100,00 11.850,00 b) Clients (sales and services) short-term 5. Other financial liabilities 6.100,00 14.300,00 430 CLIENTS 523 SUPPLIERS 30.180,00 1.800,00 431 CLIENTS, COMMERCIAL PURPOSE V. Creditors 11.200,00 4.250,00 490 VALUE IMPAIRMENT 1. Suppliers 11.200,00 4.400,00 6. Other credits with Public Adminis. b) Short-term suppliers 11.200,00 4.400,00 473 PUBLIC FINANCES, WITHOLDINGS 400 SUPPLIERS 18.980,00 67.300,00 VII. Cash 3. Different Creditors 18.980,00 67.300,00 1. Treasury 410 Creditors 105.130,00 2.200,00 570 CASH FLOW, EUROS 65.100,00 572 BANKS AND CREDIT INSTITUTIONS 173.410,00 T OTAL ASSETS TOTAL NET EQUITY AND LIABILITIES 173.410,00 BALANCE SHEET ASSETS LIABILITIES 69.360,00 A) NON CURRENT ASSET A) NET EQUITY 105.130,00 4.860,00 1. Intangible asset A-1) Equity 60.000,00 1. Capital 1. Issued capital 4.860,00 1. R+D 60.000,00 4.860,00 201 DEVELOPMENT 50.000,00 64.500,00 II. Tangible Fixed Assets 100 SOCIAL CAPITAL 19.500,00 64.500,00 2. Technical facilities and others. II. Funds 12.000,00 52.000,00 213 MACHINERY 1. Legal y statuary 12.000,00 8.000,00 216 FURNITURE 112 LEGAL FUNDS 7.500,00 3.500,00 217 INFORMATION PROCESSING EQUIP. 2. Other funds 7.500,00 25.000,00 218 TRANSPORT 113 VOLUNTEER FUND 25.630,00 -24.000,00 281 CUMULATIVE DEPRECIATION VII. Result of the fiscal year 32.000,00 104.050,00 B) CURRENT ASSET B) NON-CURRENT LIABILITY 32.000,00 20.500,00 II. Stock II. Long-term debts 32.000,00 20.500,00 1. Commercial 5. Other financial liabilities 32.000,00 20.500,00 300 GOODS 171 LONG-TERM DEBTS 36.280,00 16.250,00 III. Debtors C) CURRENT LIABILITY 6.100,00 11.850,00 1. Clients (sales and services) II. Short-term debts 6.100,00 11.850,00 b) Clients (sales and services) short-term 5. Other financial liabilities 6.100,00 14.300,00 430 CLIENTS 523 SUPPLIERS 30.180,00 1.800,00 431 CLIENTS, COMMERCIAL PURPOSE V. Creditors 11.200,00 4.250,00 490 VALUE IMPAIRMENT 1. Suppliers 11.200,00 4.400,00 6. Other credits with Public Adminis. b) Short-term suppliers 11.200,00 4.400,00 473 PUBLIC FINANCES, WITHOLDINGS 400 SUPPLIERS 18.980,00 67.300,00 VII. Cash 3. Different Creditors 18.980,00 67.300,00 1. Treasury 410 Creditors 105.130,00 2.200,00 570 CASH FLOW, EUROS 65.100,00 572 BANKS AND CREDIT INSTITUTIONS 173.410,00 T OTAL ASSETS TOTAL NET EQUITY AND LIABILITIES 173.410,00

Answer rating: 100% (QA)

Accounting result 1000000 Permanent differences 15000 Interest imposed on exem... View the full answer