问题 问答题

某市房地产开发公司2009年发生以下业务: (1)开发商品房对外出售。售房合同上注明售房总金额4000万元,2009年取得一次性售房收入1600万元,取得银行按揭分期付款方式售房收入2400万元; (2)支付取得土地使用权的金额800万元; (3)开发成本1500万元; (4)向银行借款2000万元,一年期,利率4%,向非银行金融机构借款800万元,支付利息60万元,均能按转让房地产项目分摊利息;管理销售费用300万元,除利息外允许扣除比例为5%。 要求: 计算该公司应缴纳的土地增值税。

答案

参考答案:

解析:(1)应缴纳营业税=(1600+2400)×5%=200(万元) (2)应缴纳城市维护建设税=200×7%=14(万元) (3)应缴纳教育费附加=200×3%=6(万元) (4)应缴纳印花税=4000×0.5‰=2(万元) (5)应缴纳土地增值税: ①扣除项目金额=800+1500+(2000+800)×4%+(800+1500)×5%+(200+14+6)+(800+1500)×20%=3207(万元) ②增值额=4000-3207=793(万元) ③增值率=793÷3207=24.73% ④应缴纳土地增值税=793×30%=237.9(万元)

单项选择题
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One day an ant was drinking at a small stream and fell in. She made desperate efforts to reach the side, but made no progress at all. The poor ant almost exhausted was still bravely doing her best when a dove saw her.Moved with pity, the bird threw her a blade of grass, which supported her like a raft, and thus the ant reached the bank again. While she was resting and drying herself in the grass, she heard a man come near. He was walking along barefooted with a gun in his hand. As soon as he saw the dove, he wished to kill it. He would certainly have done so, but the ant bit him in the foot just as he raised his gun to fire. He stopped to see what had bit him, and the dove immediately flew away. It was an animal much weaker and smaller than herself that had saved her life.

小题1:The ant could not reach the side though _______.

A.she cried for help

B.she asked the dove to save her

C.she tried very hard

D.she could smell well小题2:The dove saved the ant because _______.

A.she was the ant's friend

B.she took pity on the poor ant

C.the ant was almost exhausted

D.the ant had been struggled in the water for a long time小题3:The ant succeeded in getting on the bank with the help of _______.

A.a leaf

B.a piece of wood

C.a blade of grass

D.a raft小题4:Just as the man shot at the dove, _______.

A.the dove immediately flew away

B.the dove hid himself in the grass

C.the ant told the dove to leave at once

D.he felt something biting him in the foot小题5:In writing the story, the writer wants to show _______.

A.how clever the ant was

B.how kind the dove was

C.how the ant and the dove helped each other

D.we often need help from others, therefore we should help others as much as