问题 问答题

位于市区的某建筑工程公司2010年发生如下业务:
(1)受让一宗位于市区的土地使用权,依据受让合同规定,支付转让方地价款6000万元,支付了相关税费共计210万元;
(2)该建筑工程公司将受让的土地的60%开发商品房,该工程发包给另一建筑公司,在开发过程中,支付劳务费和材料费共计4200万元;
(3)开发销售期间发生管理费用700万元、销售费用400万元、利息费用500万元(包括罚息20万元)(能够提供金融机构的证明并能够按建筑项目分摊);
(4)9月末商品房建筑工程完工。该建筑工程公司将门市房出租,合同规定,租期为2010年10月至2012年9月,月租金30万元:
(5)2010年10月末,将开发的商品房销售了80%,并签订了销售合同,依据合同规定,取得销售收入24000万元。
其他相关资料:所在省规定计算土地增值税除利息外的开发费用扣除比例为10%。
要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数:

计算该建筑工程公司出租门市房应缴纳的印花税及营业税合计。

答案

参考答案:计算该建筑工程公司出租门市房应缴纳的印花税及营业税=30×12×0.1%+30×3×5%=4.86(万元)

多项选择题
单项选择题

In the United States, older people rarely live with their adult children. But in many other cultures children are expected to care (1) their aged parents. In some parts of Italy, the percentage of adult children who (2) with their parents (3) 65 to 70 percent. In Thailand, too, children are expected to take care of their elderly parents; few Thai elderly live (4) . What explains these differences in living arrangements (5) cultures Modernization theory (6) the extended family household to low levels of economic development. In traditional societies, the elderly live with their children in large extended family units for economic reasons. But with modernization, children move to urban areas, leaving old people (7) in (8) rural areas. Yet modernization theory cannot explain why extended family households were never common in the United States or England, or why families in Italy, which is fully modernized, (9) a p tradition of intergenerational living. Clearly, economic development alone cannot explain (10) living arrangements. Another theory associated intergenerational living arrangements with inheritance patterns. In some cultures, the stem family pattern of inheritance (11) . (12) this system, parents live with a married child, usually the oldest son, who then (13) their property when they die. The stem family system was once common in Japan, but changes in inheritance laws, (14) broader social changes brought (15) by industrialization and urbanization, have (16) the (17) .In 1960 about 80 percent of Japanese over 65 lived with their children; by 1990 only 60 percent did-a figure that is still high (18) U.S. standards, but which has been (19) steadily. In Korea, too, traditional living arrangements are (20) : the percentage of aged Koreans who live with a son declined from 77 percent in 1984 to 50 percent just 10 years later. Although most elderly Koreans still expect to live with a son, their adult children do not expect to live with their children when they grow old.

(1)是()

A.about

B.after

C.for

D.over