问题 问答题

某房地产开发公司,有自己的施工队(非独立核算),2005年10月份经营业务如下:
(1) 销售自建商品住宅楼一栋,取得销售收入1800万元,工程成本460万元,成本利润率10%;
(2) 施工队为房产开发公司建成自用办公楼一栋,施工队与房产开发公司结算工程价款为3000万元;
(3) 房地产公司以一幢房屋向某银行抵押贷款,到期本息合计4800万元,银行将抵押的房屋收归已有,经房产评估所评定该房产价值5000万元,银行决定再向房地产开发公司支付200万元,该公司表示同意;
(4) 房地产开发公司所属施工队承包某安装、装饰工程工价结算价款为1200万元,其中包括安装制冷设备价款100万元、施工队自带的辅助性装饰材料25万元。
上述取得的专用发票均通过税务机关的认证。
要求:按下列顺序回答问题,每问均为共计金额:
(1) 计算销售自建商品住宅应缴纳营业税;
(2) 计算向银行转移抵押房产业务应缴纳营业税;
(3) 计算施工队完成的两项工程应缴纳营业税;
(4) 计算该房地产开发公司当月共应缴纳营业税。

答案

参考答案:(1) 销售自建商品住宅应缴纳建筑业营业税=460×(1+10%)÷(1-3%)×3%
=15.65(万元)
销售自建商品住宅应缴纳销售不动产营业税=1800×5%=90(万元)
该公司销售自建商品住宅应纳营业税=15.65+90=105.65(万元)
(2) 该公司向银行转移抵押房产应纳营业税=5000×5%=250(万元)
(3) 该公司施工队完成的两项工程应纳营业税=1200×3%=36(万元)
(4) 该房地产开发公司当月共应缴纳营业税=105.65+250+36=391.65(万元)

完形填空
完形填空
     Laura lived in a small village near the sea. One day she decided to go for a swim in the sea. She
knew that the sea near the _1_ has a strong tide (浪), but she was a good swimmer, so she wasn't _2_.
Laura left her friends lying on the sands and ran into the sea. She swam quite far from the beach and
waved (挥舞) to her friends in the distance. After a short while she decided to swim _3_. She tried her
best, but she couldn't get any closer to the beach. The tide kep_4 _her back. She waved her arms in the
air to let her friends know that she was_5_ , but they just waved back, for they didn't know what she 
  6   . After a long time, Laura became very _ 7_ and she couldn't swim any more. Her legs _8_ and she
lost hope. Suddenly, her foot touched _9_! All the time she had been swimming in a place where the
water wasn't deep! When at last she went back to the beach, one of her friends asked, " Did you _10_
your swim?" "Yes, it was lovely." She answered. She never told them what really happened.
( )1.A. town      
( )2.A. lonely    
( )3.A. up        
( )4.A. pulling    
( )5.A. in trouble
( )6.A. found      
( )7.A. hungry    
( )8.A. came up    
( )9.A. a tide    
( )10.A. enjoy    
B. city      
B. surprised  
B. back      
B. pushing    
B. happy      
B. meant      
B. sleepy    
B. were broken   
B. the sand  
B. remember  
C. village        
C. interested    
C. down          
C. throwing      
C. out of trouble    
C. said          
C. thirsty        
C. went down      
C. a fish        
C. drop          
D. country            
D. afraid            
D. on                
D. putting            
D. in the water      
D. saw                
D. tired              
D. moved on          
D. one of her friends
D. forget            
单项选择题