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
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。
| 阅读理解。 根据短文内容 ，从短文后的选项中选出能填入空白处的最佳答案，选项中有两项为 多余选项。 | |
| If you want to keep fit, please refer to the following : 1. Move More Make it a rule to find ways to move your body. 1 Climb stairs instead of taking the elevator. Walk your dog, play with your kids. It doesn't have to be an hour in the gym or a 45-minute dance class. But that's great when you're up to it. At the same time , move more. 2. Quit Smoking Ever since 1960 when it was announced that smoking was harmful to health, Americans have been reducing their use of tobacco products. Just recently, we've seen more and more teens smoking. Could it be the Hollywood influence? 2 Take care! Warn your children against smoking. 3 While recent studies show a glass of wine or one drink a day can help protect against heart disease, more than that can cause other health problems such as liver and kidney (肝肾) disease and cancer. 3. Reduce Stress Easier said than done, stress comes in many ways. 4 Spend 30 minutes a day doing something you like such as walking on the beach or in a park, read a good book, visit a friend, listen to relaxing music, and watch a funny movie. 4. Protect Yourself From Pollution If you can't live in a smog-free environment , at least avoid smoke-filled rooms, 5 . Exercise indoors in air conditioning when air quality is good.. | |
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