问题 单项选择题

(每题的备选项中,只有一个最符合题意)

2007年甲企业自有房产14栋,原值共计13500万元,具体使用情况如下:

(1)3栋在2006年底已经被有关部门认定为危险房屋,2007年4月1日起停止使用,房产原值共计2000万元。

(2)8栋用于生产经营活动,房产原值共计10000万元。

(3)1栋用于职工学校和托儿所,房产原值500万元。

(4)2栋用于对外投资,每栋按月收取固定收入10万元。由于特殊情况,2007年5月1日收回1栋进行大修理,大修理时间为7个月。大修理后该房产原值由500万元上升为1000万元,12月1日作为厂房投入本单位使用。

(5)2007年6月以融资租赁的方式租入一处房产,原值1000万元,租赁期5年,租入当月投入使用,每月支付租赁费10万元,税务机关确定甲企业为该房产的纳税人。

(注:计算房产余值的扣除比例为20%)

根据上述资料,回答下列问题:

2007年甲企业第(4)笔业务应缴纳房产税()万元。

A.14.4

B.19.2

C.20

D.20.4

答案

参考答案:C

解析:

1.停止使用的危房,在停止使用后,可免征房产税。2007年甲企业3栋危房应缴纳房产税=2000×(1-20%)×1.2%÷12×3=4.8(万 元)。2.纳税人因房屋大修导致连续停用半年以上的,在房屋大修期间免征房产税;从租计征的房产税=(10×12+10×4)×12%=19.2(万 元);从价计征房产税=1000×(1-20%)×1.2%÷12×1=0.8(万元);第4笔业务应缴纳房产税=19.2+0.8=20(万元)。3. 对融资租赁房屋的情况,由于租赁费包括购进房屋的价款、手续费、借款利息等,与一般房屋出租的"租金"内涵不同,且租赁期满后,当承租方偿还最后一笔租赁 费时,房屋产权一般都转移到承租方,实际上是一种变相的分期付款购买固定资产的形式,因此在计征房产税时应以房产余值计算征收。因此,2007年甲企业融 资租赁的房产应缴纳房产税=1000×(1-20%)×1.2%÷12×6=4.8(万元)。4.2007年甲企业共计应缴纳房产 税=10000×(1-20%)×1.2%+4.8+20+4.8=125.6(万元)。

单项选择题
单项选择题

Until the late 1940s, when television began finding its way into American homes, companies relied mainly on print and radio to promote their products and services. The advent of television (1) a revolution in product and service. Between 1949 and 1951, advertising on television grew 960 percent. Today the Internet is once again (2) promotion. By going online, companies can communicate instantly and directly with prospective customers. (3) on the World Wide Web includes advertising, sponsorships, and sales promotions (4) sweepstakes, contests, coupons, and rebates. In 1996 World Wide Web advertising revenues (5) $ 300 million.

Effective online marketers don’t (6) transfer hard-copy ads to cyberspace. (7) sites blend promotional and non-promotional information indirectly delivering the advertising messages. To (8) visits to their sites and to create and (9) customer loyalty, companies change information frequently and provide many opportunities for (10) .

A prototype for excellent (11) promotion is the Ragu Web site. Here visitors can find thirty-six pasta recipes, take Italian lessons, and view an Italian film festival, (12) they will find no traditional ads. (13) subtle is the mix of product and promotion that visitors hardly know an advertising message has been (14) . Sega of America, maker of computer games and hardware, uses its Web site for a (15) of different promotions, such as (16) new game characters to the public and supplying Web surfers the opportunity to (17) games. Sega’s home page averages 250,000 visits a day. To heighten interest in the site, Sega bought an advertising banner on Netscape (18) increasing site visits by 15 percent. Online (19) in Quaker Oats’ Gatorade promotion received a free T-shirt in exchange for answering a few questions. Quaker Oats reports that the online promotion created product (20) and helped the company know its customers better.

17()

A.exchange

B.purchase

C.download

D.acquire