问题 问答题

某县城一家房地产开发企业2010年度委托建筑公司承建普通住宅楼10栋,其中:90%的建筑面积直接对外销售。取得销售收入6648万元;其余部分暂时对外出租,本年度内取得租金收入63万元。与该住宅楼开发相关的成本、费用有:支付土地使用权价款1400万元;取得土地使用权缴纳契税42万元;前期拆迁补偿费90万元,直接建筑成本2100万元,环卫绿化工程费用60万元。发生管理费用450万元、销售费用280万元、利息费用370万元(利息费用虽未超过同期银行贷款利率。但不能准确按项目计算分摊)。当地政府规定,房地产开发企业发生的管理费用、销售费用、利息费用在计算土地增值税增值额时的扣除比例为9%。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算土地增值税时允许扣除项目合计;

答案

参考答案:

解析:允许扣除项目合计 开发费用=3322.8×9%=299.05(万元) 加计扣除=3322.8×20%=664.56(万元) 允许扣除项目合计=3322.8+299.05+358.99+664.56=4645.4(万元)

单项选择题

Every generation has its emblematic boy’s toy. once upon a time there was the golf cart: a little toy car specifically designed for middle-aged men too rich to care about looking ridiculous. Later came the beach buggy, a briefly fashionable, wildly impractical, single-terrain vehicle. one might include the motorcycle or the snowmobile on this list, were they not, in certain contexts, quite useful, but there is no doubt which pointless recreational vehicle has captured the imagination of the landed, middle-aged celebrity: it’s the quad bike.

What is it about this squat, ungainly, easy-to-flip machine that celebrities love so much As recreational vehicles go, the quad bike is hardly sophisticated. They are to the countryside what the jet-ski is to Lake Windermere. "There’s nothing cool about a quad," says Simon Tiffin, editor of a well-known magazine. "It’s a strange thing to want to hare round beautiful bits of the country in a petrol-guzzling machine."

But celebrities love quad bikes. Musicians, comedians, DJs, actors and sportsmen have all been photographed aboard quads. "They’re the latest rich person’s toy," says Tiffin. "Spoilt children get them for Christmas." Provided you’ve got a large estate to go with it, however, the quad bike can remain a secret indulgence. You can go out and tear up your own piece of countryside without anyone knowing you’re doing it.

The quad bike’s nonsensical name -- "quad" means four, but "bike" is an abbreviation of "bicycle," which means two -- that comes to six -- hints at its odd history. Originally the ATV, or all-terrain vehicle, as quads are sometimes known, was developed in Japan as a three-wheeled farm vehicle, an inexpensive mini-tractor that could go just about anywhere. In the 1980s the more stable four-wheeled quad was officially introduced -- enthusiasts had been converting their trikes for some time -- again primarily for farming, but its recreational appeal soon became apparent. At the same time a market for racing models was developing.

Paul Anderson, a former British quad racing champion, says the quad’s recreational appeal lies in its potential to deliver a safe thrill. "It’s a mix between a motorbike and driving a car; when you turn a corner, you’ve got to lean into the corner, and then if the ground’s greasy, the rear end slides out," he says. "Plus they’re much easier to ride than a two-wheeled motorcycle." The quad bike, in short, provides middle-aged excitement for men who think a Harley might be a bit dangerous. Anderson is keen to point out that quad bikes are, in his experience, much safer than motorcycles. "With quad racing it’s very rare that we see anybody having an accident and getting injured," he says. "In the right hands, personally, I think a quad bike is a very safe recreational vehicle," he adds.

Outside of racing, quad bikes are growing in popularity and injuries have trebled in the last five years. Although retailers offer would-be purchasers basic safety instructions and recommend that riders wear gloves, helmets, goggles, boots and elbow pads, there is no licence required to drive a quad bike and few ways to encourage people to ride them wisely. Employers are required to provide training to workers who use quad bikes, but there is nothing to stop other buyers hurting themselves.

For the rest of the world, quad bikes are here to stay. They feature heavily in the programmes of holiday activity centres, they have all but replaced the tractor as the all-purpose, agricultural workhorse and now police constables ride them while patrolling the Merseyside coastline.

It has more or less usurped the beach buggy, the dirt bike and the snowmobile, anywhere they can go the quad bike can. They even race them on ice. You can’t drive round Lake Windermere on one, or at least nobody’s tried it yet. Just wait.

According to the passage, the quad bike originally ().

A.was a utilitarian vehicle

B.was popular in America

C.was used as a recreational vehicle

D.had four wheels in Japan

问答题