问题 单项选择题


(每题的备选项中,只有1个最符合题意。)

某外商投资企业,专门从事房地产开发业务,2008年有关经营情况如下:
(1)2月以3000万元购得非耕地40000平方米的使用权用于开发写字楼和商品房当月未办完相关权属证件。
(2)第一期工程(“三通一平”和第一栋写字楼开发)于11月30日竣工,按合同约定支付建筑承包商全部土地的“三通一平”费用500万元和写字楼建造费用7800万元。写字楼占地面积12000平方米,建筑面积60000平方米。
(3)到12月31日为止对外销售写字楼50000平方米,全部签了售房合同,每平方米售价0.32万元,共计收入18000万元,按售房合同规定全部款项于12月31日均可收回,有关土地权证和房产证次年为客户办理。
(4)在售房过程中发生销售费用1500万元;发生管理费用(不含印花税)900万元。
(说明:计算土地增值税开发费用的扣除比例为10%)
根据上述资料和税法有关规定,回答下列问题:

征收土地增值税时应扣除的取得土地使用权支付的金额为( )万元。

A.633

B.600

C.750

D.620

答案

参考答案:C

解析: 征收土地增值税时应扣除的土地使用权的金额=3000×(12000÷40000)×(50000÷60000)=750(万元)[提示] 写字楼应分配的地价款=总地价款(写字楼已开发占地面积÷总占地面积)写字楼已售建筑面积÷写字楼总建筑面积

阅读理解

How to apologize properly is much more difficult than we think. Provided you want to teach your children to apologize, you must be good at saying sorry yourself, especially to your own children. But how you say it can be quite tricky.

If you say to your children “I’m sorry I got angry with you, but …” what follows that “but” can make the apology ineffective: “I had a bad day” or “your noise was giving me a headache ” leaves the person feeling that he should be apologizing for his bad behavior in expecting an apology.

Another method by which people appear to apologize without actually doing so is to say “I’m sorry you’re upset”; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.

Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying “I’m useless as a parent” does not make any sense.

These false apologies are used by people who believe saying sorry shows weakness. Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not voice these false apologies.

But even when presented with examples of really being sorry, children still need help to become aware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children’s expectations can require an apology. A 12-year-old might need to be shown that taking the biscuit without asking permission is acceptable, but that borrowing a parent’s clothes without permission is not.

小题1: If a mother adds “but” to an apology,________.

A.the child may feel that he owes her an apology

B.she knows that the child has been hurt

C.the child may find the apology easier to accept

D.she feels that she should have apologized小题2:According to the author, saying “I’m sorry you’re upset” most probably means “_______”.

A.You have good reason to get upset

B.I apologize for hurting your feelings

C.I’m aware you’re upset , but I’m not to blame

D.I’m at fault for making you upset小题3: We learn from the last paragraph that iiS teaching children to say sorry  

A.  the complexities involved should be ignored

B.  parents need to set them a good example

C.  their ages should be taken into account

D parents should be patient and tolerant

小题4:It can be inferred from the passage that apologizing properly is  

A. to say sorry in a general way

B. a way to improve your relationships

C. a sign of social progress and social harmony

D.not as simple as it seems

单项选择题