问题 单项选择题

某企业拟转让一宗房地产,其转让收入为5000万元,取得土地使用权所支付的金额、土地开发成本费用、建筑物的评估价格及其他有关扣除项目金额共计4000万元。依据《中华人民共和国土地增值税暂行条例》,该企业应该缴纳土地增值税()。

A.300万元

B.400万元

C.500万元

D.600万元

答案

参考答案:A

解析:

土地增值额=5000万元-4000万元=1000万元。 (2)每级“增值额未超过扣除项目金额”的比例均包括本比例数。 适用公式:土地增值额未超过扣除项目金额50%的,应纳税额=土地增值额× 30%=1000万元× 30%=300万元。

单项选择题 A1/A2型题
单项选择题

(三)

Believe it or not, optical illusion can cut highway crashes.

Japan is a case in point. It has reduced automobile crashes on some roads by nearly 75 percent using a simple optical illusion. But stripes, called chevrons, painted on the roads make drivers think that they are driving faster than: they really are, and thus drivers slow down.

Now the American Automobile Association Foundation for Traffic Safety in Washington D. C. is planning to repeat Japan’s success. Starting next year, the foundation will paint chevrons and other patterns of stripes on selected roads around the country to test how well the patterns reduce highway crashes.

Excessive(too great) speed plays a major role in as much as one fifth of all fatal traffic accidents, according to the foundation. To help reduce those accidents, the foundation will conduct its tests in areas where speed-related hazards(danger) are the greatest curves, exit slopes, traffic circles, and bridges.

Some studies suggest that straight, horizontal bars painted across roads can initially cut the average speed of drivers in half. However, traffic often returns to full speed within months as drivers become used to seeing the painted bars.

Chevrons, scientists say, not only give drivers the impression that they are driving faster than they really are but also make a lane appear to be narrower. The result is a longer lasting reduction in highway speed and the number of traffic accidents.

On roads painted with chevrons, drivers tend to feel that().

A.they should avoid speed-related hazards

B.they are driving in the wrong lane

C.they should slow down their speed

D.they are coming near to the speed limit