问题 单项选择题

2006年5月,甲房地产开发公司与乙生产性外资企业签订售房合同,甲将一幢房屋销售给乙,收到通过银行转账的款项400万元。双方另外签署补充协议,由外资企业以一块土地使用权作价100万元交给房地产开发公司以弥补房款不足部分,房地产开发公司开发该幢房屋的开发成本为200万元,支付土地出让金及相关费用共100万元,其对利息支出不能准确分摊,交易发生后,双方缴纳了有关税金(营业税税率5%,城市维护建设税税率 7%,教育费附加为3%,印花税税率为0.5‰)。外资企业取得土地使用权支付的金额为50万元,该块土地尚来开发即转让给该房地产开发公司,该地规定的房地产开发费用的扣除比例为10%。
根据所给资料,回答下列问题(以万元为单位,保留小数点后两位):

该房地产开发公司应该缴纳的土地增值税税额为( )万元。

A.24.75

B.24.68

C.18.75

D.17.75

答案

参考答案:A

解析:(200+100)×(1+30%)+(400+100)×5%×(1+10%)=417.5(万元) (500-417.5)/417.5×100%=19.76%(500-417.5)×30%=24.75(万元)

阅读理解

For most people, the word "fashion (时尚)" means "clothes". But people may ask the question, "What clothes are in fashion?" And they use the word "fashionable" in the same way:

"She was wearing a fashionable coat. His shirt was really a fashionable colour. "

But of course there are fashions in many things, not only in clothes. There are fashions in holidays, in restaurants, in films and books. There are even fashions in school subjects, jobs ... and in languages.

Fashions change as time goes. If you look at pictures of people or things from the past, you will see that fashions have always changed. An English house of 1750 was different from one of 1650. A fashionable man in 1780 looked very different from his grandson in 1860.

Today fashions change very quickly. Some of this is natural. We hear about things much more quickly than in the past. Newspapers, radios, telephones and television send information from one country to another in a few hours.

New fashions mean that people will buy new things, so you see there is money in fashion.

小题1:Most people think that "fashion" means __________.

A.subjects

B.holidays

C.books

D.clothes小题2:By          we can see that fashions change as time goes.

A.finding a job

B.looking at pictures

C.eating in a restaurant

D.wearing a fashionable coat小题3:In the 5th paragraph the writer mentions            kinds of ways to send information.

A.three

B.four

C.five

D.six小题4:"There is money in fashion" means

A.people like fashion and money

B.fashionable things are expensive

C.one can make money through fashion

D.a fashionable man makes much money小题5:The passage is mainly about              .

A.the changes of fashions

B.the kinds of colours

C.the money in fashion

D.the differences between houses

单项选择题 A1/A2型题