问题 单项选择题

某市区一内资房地产开发公司在2007年1月~9月中旬开发写字楼一栋,总建筑面积10000平方米。在开发写字楼的过程中,取得土地使用权支付金额2400万元,发生房地产开发成本2600万元。9月~12月将写字楼全部销售,销售合同记载收入9600万元。另外该公司从2007年3月1日起将2006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,租赁合同约定每月租金10万元,租赁期限10个月,2007年6月底双方同意停止租赁。该公司全年发生销售费用600万元、管理费用820万元(未含印花税和房产税)、财务费用180万元(全部为当年开发写字楼的借款利息支出,能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%,企业所得税税率33%,计算土地增值税其他开发费用的扣除比例为5%)

                         工资、薪金所得适用税率表

级数应纳税所得额(含税)不含税收入级距税率

(%)

速算扣

除数(元)

1不超过500元的部分不超过475元的部分50
2超过500元至2000元的部分超过475元至1825元的部分1025
3超过2000元至5000元的部分超过1825元至4375元的部分15125
4超过5000元至20000元的部分超过4375元至16375元的部分20375
5超过20000元至40000元的部分超过16375元至31375元的部分251375
6超过40000元至60000元的部分超过31375元至45375元的部分303375
7超过60000元至80000元的部分超过45375元至58375元的部分356375
8超过80000元至100000元的部分超过57375元至70375元的部分4010375
9超过100000元的部分超过70375元的部分4515375

               个体工商户的生产、经营所得和对企事业单位承包、承租经营所得适用税率表

级数全年应纳税所得额税率(%)速算扣除数(元)
1不超过5000元的部分50
2超过5000元至10000元的部分10250
3超过10000元至30000元的部分201250
4超过30000元至50000元的部分304250
5超过50000元的部分356750

                          劳务报酬所得适用税率表

级数每次应纳税所得额税率(%)速算扣除数(元)
1不超过20000元的部分200
2超过20000元至50000元的部分302000
3超过50000元的部分407000

                         土地增值税四级超率累进税率表

级数增值额与扣除项目金额的比率税率(%)速算扣除系数(%)
1不超过50%的部分300
2超过50%~100%的部分405
3超过100%~200%的部分5015
4超过200%的部分6035

                           印花税适用比例税率表

应  税  凭  证税率(‰)
财产租赁合同、仓储保管合同、财产保险合同1
加工承揽合同、建筑工程勘察合同、货物运输合同、产权转移书据、记载资金账簿0.5
购销合同、建筑安装工程承包合同、技术合同0.3
借款合同0.05
  本试卷涉及的城市维护建设税适用的税率城市为7%,县城、镇为5%;教育费附加的征收率均为 3%;印花税定额税率每件5元。

  根据上述资料,回答下列问题:

计算土地增值额时应扣除的地价款、开发成本和开发费用共计()万元。

A.5430

B.5500

C.6600

D.6850

答案

参考答案:A

解析:

1.2007年该公司应缴纳的房产税=10×4×12%=4.8(万元),应缴纳的印花税=9600×0.5‰+10×10×1‰=4.9(万元)。 

2.2007年该公司应缴纳营业税、城建税和教育费附加共计=(9600×5%+10×4×5%)×(1+7%+3%)=530.2(万元)。 

3.应扣除的地价款=2400(万元),开发成本=2600(万元)。开发费用是指与房地产开发项目有关的销售费用、管理费用、财务费用。财务费用中的利息支出,凡能够按转让房地产项目计算分摊并提供金融机构证明的.允许据实扣除,但最高不能超过按商业银行同类同期贷款利率计算的金额。其他房地产开发费用,按地价款和开发成本金额之和的5%以内计算扣除。因此,开发费用=180+(2400+2600)×5%=430(万元)。计算土地增值额时应扣除的地价款、开发成本和开发费用共计=2400+2600+430=5430(万元)。 

4.对从事房地产开发的纳税人可按地价款和开发成本的金额之和,加计20%的扣除。故计算土地增值税时准予扣除项目=5430+9600×5%×(1+7%+3%)+(2400+2600)×20%=6958(万元),增值额=9600-6958=2642(万元),增值率=2642÷6958=37.97%,土地增值税=2642×30%=792.6(万元)。 

5.计算2007年度企业所得税应纳税所得额时,扣除项目金额=2400+2600+600+820+180+4.8+4.9+530.20+792.6=7932.5(万元)。 

6.应缴纳企业所得税=[(9600+40)-7932.5]×33%=563.48(万元)。按现行税法,企业所得税税率为25%,则企业应缴纳应缴纳企业所得税=[(9600+40)-7932.5]×25%=426.88(万元)。

阅读理解

阅读理解。

     After spending three days in a wheelchair, I was ready to quit. Not only did I have to battle cracked

and uneven pavements, I had to deal with the bad attitude of pedestrians and a cold rain. But I didn't give

up because of people like Tiffany Payne.

    Payne, who has been using a wheelchair for 18 years, laughed at me,

    "Imagine trying to get around town in the winter," she said.

    I could see her point: You're battling to get to a doctor's appointment, but no one has shoveled after a

big snowfall. Your choices: Move out and risk getting stuck, or reschedule the appointment.

    Those of us fortunate enough to get around on our own two legs don't give a second thought to the

person in a wheelchair next to us at a crosswalk. That would require us to look down.

    So I decided to try using a wheelchair to get a sample of what their lives are like. It wasn't long before

I saw that people who use wheelchairs are forced to deal with a lot of trouble.

    During my experiment, I was ignored by store staff while shopping and bumped into by inattentive

walkers without so much as an apology. Some people even gave me angry looks as if I were the one at

fault.

    Once in a store, a woman bumped into me trying to get to the new iPad. She didn't say, "Excuse me."

    When salespeople did offer assistance, they talked to people who were with me, instead of me. I

wanted to yell, "Hey, I'm down here!"

    Some salespeople talked to me as though I were a child or acted like they didn't want to be bothered

with me.

    People who use wheelchairs want to be treated like everyone else. They also comprehend, so you

don't have to speak to them in a childlike, sing-song voice. It's not very appealing, especially when the

person is an adult. And most importantly, remember they have feelings that can be hurt just like yours.

    Spending three days in a wheelchair made me look differently at those who have to use one. I hope

you do the same. 

1. The author writes the story to           .

A. help those in wheelchairs gain self-confidence

B. share his experience of acting as a wheelchair user

C. ask people to show sympathy for those in wheelchairs

D. call on people to respect and help those in wheelchairs

2. During his three days in a wheelchair, the author met all of the following difficulties EXCEPT          

A. bad road conditions

B. poor attitudes of ordinary people

C. terrible medical service

D. bad weather

3. What can we conclude from the article?   

A. A wheelchair user may feel offended when you do not address him or her directly.

B. Assistants in big stores are usually kind to people in wheelchairs.

C. People in wheelchairs should fight for fair treatment.

D. People in wheelchairs are usually hard to get along with.

4. Which of the following statements would the author agree to?

A. Look down on a person in a wheelchair.

B. Speak to a person in a wheelchair in a sing-song voice.

C. Treat a person in a wheelchair as you would treat any other person.

D. Offer assistance to a person in a wheelchair without asking for permission.

选择题