问题 单项选择题

某房地产开发公司整体出售了其新建的商品房,与商品房相关的土地使用权支付额和开发成本共计10000万元;该公司没有按房地产项目计算分摊银行借款利息;该项目所在省政府规定计征土地增值税时房地产开发费用扣除比例按国家规定允许的最高比例ha;该项目(广告内容,已被删除)的有关税金为 200万元。计算确认该商品房项目缴纳土地增值税时,应扣除的房地产开发费用和"其他扣除项目"的金额为()。

A. 1500万元

B. 2000万元

C. 2500万元

D. 3000万元

答案

参考答案:D

解析:房地产开发费用中的财务费用,凡不能按转让房地产项目计算分摊银行借款利息,房地产开发费用按地价款和房地产开发成本金额之和的10%以内计算扣除,应扣除的房地产开发费用为10000×10%=1000万元;其他扣除项目是指按取得土地使用权支付的金额和房地产开发成本的20%计算的加计扣除费用,其他扣除项目=10000×20%=2000万元。则应扣除的房地产开发费用和"其他扣除项目"=1000+2000=3000万元。

解答题
阅读理解

阅读表达(共5小题, 每小题3分, 满分15分)

Let me tell you about five of the enemies we face from within.The first enemy that you’ve got to destroy before it destroys you is indifference.What a tragic disease this is! “Ho-hum,let it slide. I’ll just drift along.” Here’s one problem with drifting:you can’t drift your way to the top of the mountain.

The second enemy we face is indecision(优柔寡断). Indecision is the thief of opportunity and enterprise.It will steal your chances for a better future.Take a sword to this enemy.

The third enemy inside is doubt.Sure,there’s room for healthy skepticism.You can’t believe everything.But you also can’t let doubt take over.Many people doubt the past, doubt the future,doubt each other,doubt the government,doubt the possibilities and doubt the opportunities.              , they doubt themselves.I’m telling you,doubt will destroy your life and your chances of success.It will empty both your bank account and your heart.Doubt is all enemy.Get rid of it.

The fourth enemy within is worry.We’ve all got to worry some.Just don’t let it conquer you.Instead, let it alarm you.Worry can be useful.If you step off the curb (路边) in New York City and a taxi is coming,you’ve got to worry.But you can’t let worry loose like a mad dog that drives you into a small corner.Here’s what you’ve got to do with your worries:drive them into a small corner. Whatever is out to get you,you’ve got to get it.Whatever is pushing on you, you’ve got to push back.   

The fifth enemy is overcaution. It is the timid (胆小的) approach to life.Timidity is not a virtue;it’s an illness.If you let it go,it’ll conquer you.Timid people don’t get promoted.They don’t advance and grow and become powerful in the marketplace.You’ve got to avoid overcaution.       

小题1:What’s the best title for this passage? (Within 8 words)

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小题2:List three enemies inside that might prevent you from getting promoted.(Within 5 words)

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小题3:Fill in the blank in Paragraph 3 with proper words or phrases.(Within 5 words)

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小题4:Which sentence in the text is the closest in meaning to the following one?

However,you shouldn’t be forced into a small room by the worry beyond control.

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小题5:Translate the underlined sentence in Paragraph 4 into Chinese.

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