问题 问答题

某市房地产企业2009年建设一栋普通标准的住宅出售,取得销售收入1000万元,该公司为了建造普通住宅支付的地价款200万元,房地产开发成本400万元,其中含契税6万元,银行贷款利息由于与其他项目无法划分,所以无法提供准确的数字。请计算该房地产企业应缴纳的土地增值税税额。(该市房地产开发费用的扣除比例在利息不得扣除时规定的比例10%,利息可以扣除时,规定的比例为5%)

答案

参考答案:(1)确认的转让收入是1000万元
(2)确定扣除项目金额:
①取得土地的地价款200万元
②房地产开发成本400万元
[提示] 税法Ⅱ中明确,契税作为开发成本扣除。
③房地产开发费用(200+400)×10%=60(万元)
④转让税金:
营业税=1000×5%=50(万元)
城市维护建设税=50×7%=3.50(万元)
教育费附加=50×3%=1.50(万元)
⑤房地产企业的加计扣除金额
=(200+400)×20%=120(万元)
⑥房地产准予扣除项目合计
=200+400+60+50+3.50+1.50+120=835(万元)
(3)转让房地产的增值额
=1000-835=165(万元)
(4)增值额与扣除项目金额的比率
=165÷835=19.76%
(5)根据税法规定:“纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的,免征土地增值税。”所以,本题中的房地产企业免征土地增值税。

单项选择题

It seems that politicians around the world are thinking about the health of their countries. While in China, Chen Zhu has announced his plans for a universal health service and reform across health services. Gordon Brown, the UK Prime Minister, has also announced he is planning to make some changes in our health service.

The crux of Mr. Brown’s proposals is related to giving the NHS ( National Health Service) a greater focus on prevention, rather than just curing patients.

He is planning to introduce increased screening for common diseases such as heart disease, strokes and cancer, for example, breast cancer. In Britain there are 200,000 deaths a year from heart attacks and strokes, many of which might have been avoided if the condition had been known about.

Initially, the diagnostic (诊断的) tests will be available for those who are vulnerable, or most likely to have the disease. One example is a plan to offer all men over 65 an ultrasound test to check for problems with the main artery (动脉), a condition which kills 3,00Omen a year. The opposition have criticized Mr. Brown’s proposals, saying that they are just a trick, and claiming that there is no proper timetable for the changes. They also say that Mr. Brown is reducing the money available for the treatment of certain conditions while putting more money towards testing for them.

The NHS was founded in 1948, and is paid for by taxation. The idea is that the rich pay more towards the health service than the poor. However, in recent years there has been a great increase in the use of private health care, and it’s much quicker. The NHS waiting lists for operations can be very long, so many people who can afford it choose to pay for medical care themselves.

Which of the following is the reason for the increasing private health care()

A.People are paying more attention to their own health.

B.People are well off enough to pay their health care.

C.The NHS was not available for most of the people.

D.It’s not so convenient for people to go to the NHS for their health car

单项选择题