问题 问答题

某市房地产企业2009年建设一栋普通标准的住宅出售,取得销售收入1000万元,该公司为了建造普通住宅支付的地价款200万元,房地产开发成本400万元,其中含契税6万元,银行贷款利息由于与其他项目无法划分,所以无法提供准确的数字。请计算该房地产企业应缴纳的土地增值税税额。(该市房地产开发费用的扣除比例在利息不得扣除时规定的比例10%,利息可以扣除时,规定的比例为5%)

答案

参考答案:(1)确认的转让收入是1000万元
(2)确定扣除项目金额:
①取得土地的地价款200万元
②房地产开发成本400万元
[提示] 税法Ⅱ中明确,契税作为开发成本扣除。
③房地产开发费用(200+400)×10%=60(万元)
④转让税金:
营业税=1000×5%=50(万元)
城市维护建设税=50×7%=3.50(万元)
教育费附加=50×3%=1.50(万元)
⑤房地产企业的加计扣除金额
=(200+400)×20%=120(万元)
⑥房地产准予扣除项目合计
=200+400+60+50+3.50+1.50+120=835(万元)
(3)转让房地产的增值额
=1000-835=165(万元)
(4)增值额与扣除项目金额的比率
=165÷835=19.76%
(5)根据税法规定:“纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的,免征土地增值税。”所以,本题中的房地产企业免征土地增值税。

单项选择题

The mid-sixties saw the start of a project that, along with other similar research, was to teach us a great deal about the chimpanzee mind. This was Project Washoe, conceived by Trixie and Allen Gardner. They purchased an infant chimpanzee and began to teach her the signs of ASL, the American Sign Language used by the deaf. Twenty years earlier another husband and wife team, Richard and Cathy Hayes, had tried, with an almost total lack of success, to teach a young chimp, Vikki, to talk. The Hayes*s undertaking taught us a lot about the chimpanzee mind, but Vikki, although she did well in IQ tests, and was clearly an intelligent youngster, could not learn human speech. The Gardners, however, achieved spectacular success with their pupil, Washoe. Not only did she learn signs easily, but she quickly began to string them together in meaningful ways. It was clear that each sign evoked, in her mind, a mental image of the object it represented. If, for example, she was asked, in sign language, to fetch an apple, she would go and locate an apple that was out of sight in another room.

Other chimps entered the project, some starting their lives in deaf signing families before joining Washoe. And finally Washoe adopted an infant, Loulis. He came from a lab where no thought of teaching signs had ever penetrated. When he was with Washoe he was given no lessons in language acquisition—not by humans, anyway. Yet by the time he was eight years old he had made fifty-eight signs in their correct contexts. How did he learn them Mostly, it seems, by imitating the behavior of Washoe and the other three signing chimps, Dar, Moja and Tam. Sometimes, though, he received tuition from Washoe herself. One day, for example, she began to swagger about bipedally, hair bristling, signing food! food! food! in great excitement. She had seen a human approaching with a bar of chocolate. Loulis, only eighteen months old, watched passively. Suddenly Washoe stopped her swaggering, went over to him, took his hand, and moulded the sign for food (fingers pointing towards mouth). Another time, in a similar context,, she made the sign for chewing gum—but with her hand on his body. On a third occasion Washoe picked up a small chair, took it over to Loulis, set it down in front of him, and very distinctly made the chair sign three times, watching him closely as she did so. The two food signs became incorporated into Loulis’s vocabulary but the sign for chair did not. Obviously the priorities of a young chimp are similar to those of a human child!

Chimpanzees who have been taught a language can combine signs creatively in order to describe objects for which they have no symbol. Washoe, for example, puzzled her caretakers by asking, repeatedly, for a rock berry. Eventually it transpired that she was referring to brazil nuts which she had encountered for the first time a while before. Another language-trained chimp described a cucumber as a green banana. They can even invent signs. Lucy, as she got older, had to be put on a leash for her outings. One day, eager to set off but having no sign for leash, she signaled her wishes by holding a crooked index finger to the ring on her collar. This sign became part of her vocabulary.

The word "transpire" in Paragraph 3 can probably mean ()

A. it turned out that

B. it transformed that

C. it seemed that

D. it made clear that

单项选择题