问题 问答题 简答题

计算问答题:某市宏大房地产开发公司在2014年1月~9月中旬开发写字楼一栋,在开发写字楼的过程中,取得土地使用权支付金额400万元,发生房地产开发成本1600万元。9月~12月将写字楼全部销售,销售合同记载收入5600万元。另外该公司从2014年3月1日起将2013年建成的一栋账面价值为1000万元的开发产品临时对外出租(出租前未自用),租赁合同约定每月租金10万元,租赁期限10个月,2014年7月底双方同意停止租赁。该公司全年发生销售费用500万元(其中广告费200万元)、管理费用620万元(未含印花税和房产税)、当年开发写字楼的借款利息支出80万元,能按项目合理分摊利息支出和提供金融机构证明且未超过按商业银行同类同期贷款利率计算的金额。(注:计算房产余值的扣除比例为20%,当地政府规定计算土地增值税其他开发费用的扣除比例为5%,契税税率为3%)要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数。(1)计算该房地产开发公司应纳房产税的金额;(2)计算该房地产开发公司销售和租赁房产应纳印花税的金额;(3)计算该房地产开发公司应纳土地增值税的允许扣除项目合计;(4)计算该房地产开发公司销售写字楼土地增值税的增值额;(5)计算该房地产开发公司销售写字楼应缴纳的土地增值税。

答案

参考答案:

(1)应缴纳的房产税=10×5×12%=6(万元)

解析:1000万元的开发产品未出租期间不征收房产税。(2)应缴纳的印花税=5600×0.5‰+10×10×1‰=2.9(万元)(3)取得土地使用权所支付金额=400+400×3%=412(万元)开发成本=1600(万元)开发费用=80+(412+1600)×5%=180.6(万元)应纳营业税、城建税、教育费附加及地方教育附加=5600×5%×(1+7%+3%+2%)=313.6(万元)准予扣除项目合计=412+1600+180.60+313.6+(412+1600)×20%=2908.6(万元)(4)土地增值税的增值额增值额=5600-2908.6=2691.4(万元)(5)应缴纳的土地增值税增值率=2691.4÷2908.6×100%=92.53%应纳土地增值税=2691.4×40%-2908.6×5%=931.13(万元)

阅读理解

阅读理解。

     Now, it's time for some brief news items.

     Teens Go Online

     Some 13 million European children under 18 use the Internet for schoolwork, games and music according

to a research done by Nielsen's "Net-rating". The study covered Britain, Germany, France, Italy and Spain.

Experts advised parents to limit the time their kids spend on line and keep them away from chat rooms.

     Chat to the Magic Mum

     British author J. K. Rowling, mother of the magic boy Harry Potter, will do an Internet interview about her

new book Harry Potter and the Half-Blood Prince on June 26. Before the event,children are invited to send their

questions about Harry Potter to the website. The book will hit stores in the US and UK on June 21and will arrive

in China in August.

     School Soldiers

     Russian school students will have to do basic military training in their final year of school, the government

has decided. The lesson will include learning to fire guns, marching drills and how to deal with a chemical,

nuclear or biological attack. The activity is seen as part of a drive toward the education of their love for their

country.

     Orlando, _____

     Is it hard for you to get up early and get ready for classes? Some students at Winter Park High School just

roll out of bed in their pajamas (睡衣) and go to class in their own bedrooms. Of course, their teachers and

classmates do not see them because all their classwork is on the computer.

     The Florida High School

     The state's only online school has 250 students who are taking classes at home by computer. Students in

this first online program take classes in algebra, American government,chemistry, computer, economics, and

web page design. They also have to go to regular school to attend other classes.

1. In the first news item,which country is NOT covered in the research? [ ]

A. Britain.

B. France.

C. Sweden.

D. Spain.

2. Why will Russian school students have basic military training? [ ]

A. To get ready for a military parade.

B. To learn to protect themselves.

C. To gain some military knowledge.

D. To develop their love for the country.

3. The news from Orlando can be given a title "_____".[ ]

A. Get Up Late

B. Online School

C. Magical Computers

D. No Teachers

4. About the Florida High School, which of these statements is true?[ ]

A. Some of the students have to attend classes at home instead of' in the school.

B. There are altogether 250 students who take classes in the classrooms.

C. As the state's only online school, it has 250 students who take classes by computer.

D. Students can't take classes in algebra, American government, chemistry computer and so on.

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