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。

单项选择题 B型题
阅读理解

阅读理解。

     American Watersports

     Tuesday--Saturday

     Located on the beach of the Sea Gardens Beach Resort, there are fun things to rent for the whole

family. They offer rentals for kayaks, jetskis, and even parasails! Enjoy the water upclose or from a bird's

eye view! No matter what activity you're enjoying, be sure to protect yourself and your family from the

sun's powerful rays and apply plenty of sun block! 15th Street Boat Company

     Monday --Saturday

     15th Street Boat Company offers rental boats of all kinds. They're sure to have what you are looking for,

whether it's a small boat for a quick and simple outing or an extravagent boat with comfortable seats with a

stereo(立体声) and high tech navigation (导航).You can rent a boat for half a day, a couple days, or even

weeks at a time. If you want it, they've got it.It's fun for everyone!

     Coconut's Watersports 9 a.m.-5 p.m.Monday through Sunday

     Coconuts Water Sports is open 7 days a week for your convenience and offers tons of water fun for the

whole family.Jet ski activities last 30 minutes or 1 hour and can make stops along the way. You must be at

least 14 years of age to ride alone and can be as young as 3 to ride along with an adult.Everybody is required

to wear a life jacket and a license is required to operate the jet ski. Bathing suits and shorts are recommended.

     Jet Ski Tours of Miami

     Thursday-Sunday 10 a.m.-7p.m.

     Jet Ski Tours of Miami includes onsite parking, indoor restrooms, lockers, and life jackets for participants.

You may choose a one or two hour tour and each jet ski can hold up to 3 people. You must be at least 18

years old in order to ride. As long as you are accompanied by an adult, there is no age limitation for any

passenger. There is a restaurant nearby to eat at. The tour visits 6 different islands and passes by Bayside

and Hard Rock. You may even catch a glimpse of dolphins playing or a manatee resting in these fabulous

Florida waters.

1. What activity is convenient for the visitors to have lunch?

A. Jet Ski Tours of Miami

B. Coconut's Watersports

C. 15th Street Boat Company

D. American Watersports

2. To satisfy your son's curiosity about marine animals, you _______.

A. will rent a boat to ride with him.

B. prefer an extravagant (奢侈的) boat with comfortable seats with a stereo.

C. would like to prefer American Watersports to Florida waters.

D. can choose the tour to Bayside and Hard Rock.

3. If you like to sail a boat, you can _______.

A. go to the Sea Gardens Beach Resort

B. visit 15th Street Boat Company

C. choose Jet Ski Tours of Miami

D. go to Coconut's Watersports

4. To ride alone in the jet ski activities, _______.

A. you have to be at least 14 years old.

B. you can choose to wear a life jacket or not.

C. you must be over18 years old.

D. you have to be with parents.