问题 单项选择题

某市房地产开发企业2014年转让房产和土地情况如下:

(1)转让5年前聘请建筑公司建成的办公楼,签订合同,取得收入1000万元,该办公楼的原值为700万元,已提取折旧200万元。该办公楼经有关机构评估,成新度为70%,目前建造同样的办公楼需要911.14万元(不含地价)。当年取得该办公楼的土地使用权,支付价格为200万元,按规定统一缴纳的费用2万元。

(2)转让一块已开发的土地使用权(生地变为了熟地),签订合同,取得收入1600万元,取得该土地使用权时支付地价款885万元,按规定支付土地征用费用80万元,契税26.5万元;通电和通水,电力系统接入设备费用、场地平整共计70万元,水路系统接入费用共计30万元;支付的期间费用共计180万元。

(3)出租100个地下车位使用权,与业主签订合同约定使用年限为20年,使用费一次性收取2000万元,地下停车位开发成本为500万元。注:开发费用扣除比例为10%。

根据上述资料,回答下列问题:

该企业2014年转让土地使用权计算土地增值税时可扣除项目金额合计是()万元。

A.1031.63

B.1458.28

C.1073.51

D.1091.58

答案

参考答案:B

解析:

1.转让办公楼的营业税、城建税、教育费附加和印花税=1000×5%×(1+7%+3%)+1000×0.5‰=55+0.5=55.5(万元)

2.转让办公楼计算土地增值税时可扣除项目金额合计=911.14×70%+55.5+200+2=895.3(万元)

3.转让已经进行了生地变熟地的土地使用权,可以享受加计20%扣除的税收优惠。转让环节的税金=(1600-885)×5%×(1+7%+3%)=39.33(万元)。计算土地增值税时可扣除项目金额合计=885+39.33+80+26.5+70+30+(885+80+26.5+70+30)×10%+(885+80+26.5+70+30)×20%=1458.28(万元)

4.根据《土地增值税暂行条例》及其实施细则的有关规定,土地增值税是对出售或者以其他方式有偿转让国有土地使用权、地上的建筑物及其附着物的行为所征收的税。只出租地下车位的行为,不需要缴纳土地增值税,应按照"服务业一租赁业"项目缴纳营业税。出租地下车位应纳营业税=2000×5%=100(万元)转让办公楼的增值额=1000-895.3=104.7(万元)增值率=104.7÷895.3×100%=11.69%应缴纳土地增值税=104.7×30%=31.41(万元)转让土地使用权的增值额=1600-1458.28=141.72(万元)增值率=141.72÷1458.28×100%=9.72%应缴纳土地增值税=141.72×30%=42.52(万元)合计应纳土地增值税=31.41+42.52=73.93(万元)

阅读理解

阅读理解。根据短文内容,判断正(T)误(F)。

         Many young people can use a computer, but few of them know how to look after it. Remember the

following tips when you use a computer.

         Keep your computer in a cool, dry room. Too much or too little heat is bad for computers. Damp (潮湿)

is also bad for them. Most computers work best at a temperature of 5-10 degrees centigrade (摄氏度).

         Do not let people smoke cigarettes near your computer. Smoke of all kinds is very bad for many parts of

the computer and can cause many problems.

         Do not eat or drink when you are near your computer. Pieces of food or drops of water on the keyboard

can also cause many problems.

         Make sure that the keyboard and the screen are the correct height for you. If they are not correct, you

will get backache.

         Make sure the screen is the correct distance from your eyes. If you wear glasses, make sure these glasses

are correct for using with the computer. Some people use a different pair of glasses when they use a computer.

         Keep your screen clean and do not have it too bright. A dirty screen can hurt your eyes. A very bright

screen can also be bad for your eyes. If you can afford one, buy a computer screen. It will be better for you

than using the screen of a TV set.

         Never use any software (软件) that you don't know whether they are clean or not. You must be careful

because some software can bring viruses (病毒) into the computer. If your computer has viruses, it can't work

or even breaks down.

( ) 1. According to this passage, most young people can control computers well while paying little attention

            to the keeping of them.

(      ) 2. Putting the keyboard and the screen too high means you don't have to look at your manuscript (手稿)

             while typing.

(      ) 3. Some people use a different pair of glasses when they use a computer because they want to protect

             their eyes.

(      ) 4. It's better to use a TV set screen instead of a computer one because a TV set is usually larger than a

             computer one.

(      ) 5. "Clean software" means the software without any viruses.

多项选择题