境内某居民企业2016年共发生两笔技术转让业务,第一笔取得技术转让所得350万元...

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境内某居民企业2016年共发生两笔技术转让业务,第一笔取得技术转让所得350万元, 第二笔取得技术转让所得550万元,则下列表述中正确的有( )。(适用税率为25%)

居民企业一个纳税年度内转让技术所有权所得不超过500万元的，免征企业所得税；超过500万元的，全额减半征收企业所得税

居民企业一个纳税年度内转让技术所有权所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税

第一笔技术转让业务取得的所得小于500万元，所以免征企业所得税

该企业当年企业所得税＝（350＋550－500）×25%×50%＝50（）

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