北京宏大化工企业2007年5月在市区购置一栋办公楼，支付价款3000万元。2011年5月，该企业将办公楼转让，取得收入10000万元，签订产权转移书据。办公楼经税务机关认定的重置成本价为12000万元，成新率70%。该企业在缴纳土地增值税时计算的增值额为( )万元。
A．1210
B．1215
C．1390
D．1400
参考答案：A
解析： 评估价格=12000×70%=8400(万元)税金=(10000-3000)×5%×(1+7%+3%)+10000×0.05%=390(万元)增值额=10000-8400-390=1210(万元)
阅读下列短文，根据短文中的信息完成文后表格。（每空一词) Do you want to travel to the countries in Asia? You don’t have to travel very far. Follow us, you can find these Asian adventures(探险). Cycling in Guilin, China Get around the city by cycling through Guilin, in the Guangxi province of China. Mountains rise straight up, creating the only beauty. Bike paths take you past the villages and farms. Enjoy the beautiful natural views from your bike, or stop and talk with one of the villagers working in his field. Adventure advice: When your feet are tired, take a boat trip along the beautiful and famous Li River. White-water rafting in Nepal In Nepal, you can experience thrilling rapids(湍流) and the beautiful views of the Himalayas at the same time. Take a white-water rafting trip down the Sun Koki River, world-renowned for its powerful rapids. At night you'll camp beside the river on white water, enjoy the quiet, lonely Nepalese countryside. Adventure advice: Don’t go rafting in summer. High water levels make it dangerous. Scuba diving in Malaysia Go diving in the clear waters around Spaded, an island in Malaysia, and discover an underwater world. You'll see large sea animals swimming along. The colorful coral along the reefs hides tiny fish. The wide kind of tropical life found around Spaded makes it famous worldwide for diving. Adventure advice: You can dive at Spaded, but you can't sleep there. The island is a protected park, but you can stay on one of the nearby islands. Three小题1: Adventures
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