问题 问答题

兴达房地产开发公司为内资企业, 2008年1月通过竞拍获得一宗国有土地使用权,面积20000平方米,合同记载总价款20000万元,将其中的3000平方米未进行开发即转让给某工业企业。
(1)剩余的17000平方米于2008年2月-2011年2月开发“碧水港湾”住宅项目,并规定2008年3月1日动工开发。由于公司资金短缺,于2009年5月才开始动工。因超过期限1年未进行开发建设,被政府相关部门按照规定征收土地受让总价款20%的土地闲置费。
(2)支付拆迁补偿费、前期工程费、基础设施费、公共配套设施费和间接开发费用合计2450万元。
(3)2010年3月该项目竣工验收,应支付建筑企业工程总价款3150万元,根据合同约定当期实际支付价款为总价的95%,剩余5%作为质量保证金留存两年,建筑企业按照工程总价款开具了发票。
(4)发生销售费用、管理费用1200万元,向商业银行借款的利息支出600万元,其中含超过贷款期限的利息和罚息150万元,已取得相关凭证。
(5)2010年4月开始销售,可售总面积为45000m2,截止2010年8月底销售面积为40500m2,取得收入40500万元;尚余4500m2房屋未销售。
(6)2010年9月主管税务机关要求房地产开发公司就“碧水港湾”项目进行土地增值税清算,公司以该项目尚未销售完毕为由对此提出异议。
(7)2011年2月底,公司将剩余4500m2房屋打包销售,收取价款4320万元。(其他相关资料:①当地适用的契税税率为5%;②城市维护建设税税率为7%;③教育费附加征收率为3%;④其他开发费用扣除比例为5%)
要求:根据上述资料,按序号回答下列问题,如有计算,每问需计算出合计数。

在计算土地增值税和企业所得税时,对缴纳的土地闲置费是否可以扣除?

答案

参考答案:房地产开发企业逾期开发缴纳的土地闲置费在土地增值税税前不得扣除,但在企业所得税税前可以扣除。

材料题
单项选择题

Are you a man or a mouse When people ask this question they want to know (1) you think you are a (2) person or a coward. But you will never really know the answer to this question (3) you are tested in real life. Some people (4) they are brave but when they come face to face with real (5) , they act like cowards. Others think of themselves as cowards, but when they meet danger, they act like (6)

Lenny had always thought of himself as a (7) person. He got worried before examinations. He worried about his job and health. All he wanted in life was to be safe and healthy. (8) , on January 15th, 2002, a plane crashed into the Potomac River in Washington. Lenny went to the river to see what was happening. He saw a woman in the (9) water. Lenny did not feel afraid. He kept very (10) and did a very dangerous thing. He jumped into the Potomac, (11) to the woman, and kept her head (12) the water. Seventy-eight people died that day. Thanks to Lenny, it was not (13) .

When you are in a very (14) situation and feel afraid, the body automatically produces a chemical in the blood. The chemical is called adrenalin. (15) adrenalin in the blood system, you actually feel per and per and are (16) to fight or run away. However, when you are absolutely terrified, the body can produce too much adrenalin. When this (17) , the muscles become very hard and you find you (18) move at all. You are then paralyzed with fear. This is (19) when we are very frightened, we sometimes say we’re "petrified". This word comes from the Greek word "petros", which means "stone". We are (20) frightened that we become stonelike.

4()

A.realize 

B.find 

C.think 

D.agree