问题 单项选择题

2009年某市区化工厂受让一块土地,将其建成办公楼以后与本市区某房地产开发公司交换商品房一幢,双方签订的产权转移书据上各自注明办公楼作价900万元、商品房作价 1000万元,化工厂支付补价100万元。化工厂受让土地使用权支付的相关价款与费用共计350万元,土地开发成本100万元,开发费用50万元(不含印花税);房地产开发公司建造商品房发生的土地使用费支出200万元,房地产开发成本和费用分别为350万元和 100万元。
根据上述资料和税法有关规定,回答下列问题:(该市核定房地产开发费用列支比例为9%,计算结果保留两位小数)

假定不考虑其他业务,化工厂应该缴纳的企业所得税为( )万元。

A.39.65
B.36.25
C.42.15
D.58.19

答案

参考答案:D

解析: 计算企业所得税时,企业缴纳的土地增值税可以据实扣除。
应纳税所得额=900-(350+100+50+45+4.5+0.95+116.80) =232.75(万元)
应纳所得税额=232.75×25%=58.19(万元)

阅读理解

阅读理解。

     Almost everyone likes dogs, and almost everyone likes to read stories about dogs.

     I have a friend. He has a large police dog named Jack. Police dogs are very clever. Every Sunday

afternoon my friend takes Jack for a long walk in the park. Jack likes these long walks very much.

     One Sunday afternoon a young man came to visit my friend. He stayed a long time. He talked and

talked. Soon it was time for my friend to take Jack for his walk. But the visitor still stayed. Jack became

very worried. He walked around the room several times and then sat down in front of the visitor and

looked at him. But the visitor paid no attention to Jack. He went on talking. At last Jack got angry. He

went out of the room and came back a few minutes later. He sat down again in front of the visitor, but

this time he took the visitor's hat in his mouth. The visitor saw it and was surprised. He laughed and left.

1. — The young visitor stayed a long time, didn't he? 

    —          . [ ]

A. Yes, he didn't

B. Yes, he did

C. No, he didn't

D. No, he did

2. Jack became worried because          . [ ]

A. he wanted to go out for a walk

B. he wanted to play with him

C. he didn't know the young man

D. he wanted to eat something

3. Jack sat down in front of the visitor because          .[ ]

A. he wanted the visitor to talk to him

B. he wanted to talk with the young man

C. he wanted to show the visitor how clever he is

D. he wanted the visitor to leave

4. The visitor went on talking and          . [ ]

A. he paid no attention to his hat

B. he didn't like Jack

C. he didn't know that his hat was taken away by Jack

D. he paid no attention to Jack

5. Jack went out of the room, but came back with           in his mouth. [ ]

A. food

B. nothing

C. the visitor's hat

D. something

单项选择题