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):

该外资企业应缴的土地增值税税额为( )万元。

A.16.85

B.15.23

C.16.23

D.12.95

答案

参考答案:D

解析:50×(1+10%)+100×0.5‰+100×5%=60.05(万元)
(100-60.05)/60.05×100%=66.53%
(100-60.05)×40%-60.55×5%=12.95(万元)

填空题
阅读理解

阅读理解。

     Poorer children would be offered the chance to attend lessons on Saturday to help catch up with their

middle-class peers (同龄人), the shadow schools secretary, Michael Gove, said today.

     The Conservatives would give English state schools the freedom to choose to have longer teaching hours

and extra classes at the weekend, he told the Association of Teachers and Lecturers' annual conference.

     Gove said the move would help to close the achievement gap with richer children whose parents could

afford extras such as tutoring and music lessons.

     He told delegates (代表) in Manchester:"For children who come from homes where parents don't have

the resources to provide additional stretch and cultural experiences, there are benefits in having those children

in the learning environment, in school, for longer."

     "Parents would love to have schools starting earlier in some circumstances, and certainly going on later in

the afternoon, given the reality of their working lives," he said. He held up the example of Kipp (Knowledge is

Power Program) schools in the US, which are often based in the poorest communities and open from 7:30 am

to 5 pm on weekdays, plus Saturdays.

     But it would be up to schools to decide to offer longer hours, Gove added.

     Parents said Saturday classes could become a "badge of dishonor" if pupils were forced to go, while

teachers raised concerns about their workload.

     Margaret Morrissey, of Parents Outloud, said:"I think the suggestion the government made about one-to-one

teaching for these kids would be a more preferable way of improving these children's performance. I'm just

not sure whether taking away a child at weekends is actually going to make them cleverer in the week."

     The ATL's general secretary, Mary Bousted, said:"If we want Saturday schools, then we need more

teachers doing the extra hours, not the same teachers working longer."

1. The program is intended for children _____.[ ]

A. who are from middle-class families

B. whose parents can't afford extra help

C. who perform poorly academically

D. whose weekends are mostly unoccupied

2. "Additional stretch" in Paragraph 4 probably refers to _____. [ ]

A. music lessons

B. physical relaxation

C. entertainment activities

D. out-of-school improvement

3. Why did Gove mention Kipp schools in the US?[ ]

A. To make a comparison.

B. To introduce a new program.

C. To seek supportive evidence.

D. To prove his program is better.

4. What is Margaret Morrissey's opinion about the new program? [ ]

A. Favourable.

B. Doubtful.

C. Optimistic.

D. Acceptable.

5. Which of the following is true? [ ]

A. Teachers may not like the program.

B. Schools are trying to make profits.

C. The program is already under way.

D. The program is popular with children.