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位于某市的某外商投资企业，专门从事房地产开发业务，2011年2月1日与当地建设银行签订借款合同一份，合同记载借款金额2000万元，借款期限10个月，还款到期日11月30日；2月中旬用借款2000万元和自有资金800万元，购得非耕地40000平方米的使用权用于开发写字楼和商品房，合同记载土地使用权为60年，2月末办完相关权属证件；第一期工程(“三通一平”和第一栋写字楼开发)于12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400万元和写字楼建造成本7200万元。写字楼占地面积12000平方米，建筑面积60000平方米；2012年6月30日与A公司签订合同转让写字楼50000平方米，每平方米售价0.32万元，共计收入16000万元；
(说明：计算土地增值税开发费的扣除比例为10%，利息支出不能按转让房地产项目计算分摊)
根据上述资料，按下列序号计算有关纳税事项，每问需计算出合计数。

该项目的增值额；

答案

参考答案：征收土地增值税时的增值额=16000-[700+6100+1360+680+16000×5%×(1+7%+3%)]=16000-9720=6280(万元)增值率=6280÷9720×100%=64.61%

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Part 2


Questions 9-18


·Read the following passages and answer questions 9-18.
1. The Palace Museum, known as the Forbidden City, was the imperial palace of the Ming and Qing dynasties. In the early 5th century, the capital of the Ming dynasty was moved from Nanjing to Beijing. Twenty four emperors of the Ming and Qing dynasties ruled in the Forbidden City. The last dynasty fell in 1911, but Emperor Puyi still lived in the inner court. It was not until 1925 that the complex was converted into a museum. Since then the palace has been open to the public.
2. The large-scale construction involved 100,000 artisans and 1,000,000 civilians. The material needed for building the palace came from all over the country. In the Qing dynasty, the timber came mostly from Sicbuan, Guangdong, Guangxi, Yunnan provinces. The gold brick was made in Suzhou. The glazed tiles were made in Sanjiadian, Beijing.
3. The Palace Museum is located in the center of Beijing, covering an area of 72 hectares. The floor square is 163,000 square meters. It is 961m long from south to north, and 753m wide from east to west.
4. According to the calculations made in 1973, there are more than 90 courtyards, 980 buildings and 8704 room units inside the Forbidden City. During the Ming and Qing dynasties, the number of building varied, and so there was no fixed number of rooms.
5. The astronomers in ancient China divided the main fixed stars into three Yunan. Ziweiyuan is the residence of the heavenly emperor, it is in the middle and also called Zi palace. The feudal emperors call themselves the sons of heaven and called the palace they lived in the symbol of Zi palace in heaven. The palace where the emperor resided was completely forbidden for the common people. So that is why it is called the Forbidden City. In the 1992 comments on Beijing attractions in World Travel Wonders, experts commented that the Forbidden City was the largest, best preserved palace complex remaining in the world today. The Forbidden City was placed on the World Cultural Heritage List by UNESCO in 1987.

Questions 9-13


·For questions 9-13, choose the best title for each paragraph from below.
·For each numberedparagraph (1-5), mark one letter (A-G) on the Answer Sheet.
·Do not mark any letter twice.
  • A. General information of the Forbidden City.
  • B. Labor and the building material needed.
  • C. The function and the status of the Forbidden City.
  • D. Area and floor space of the Forbidden City.
  • E. The name origin and status of the Forbidden City.
  • F. Numbers of buildings in the Forbidden City.
  • G. The history of the Forbidden City.

Paragraph 3: ______
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单项选择题

当采用垂直杆件做防护栏杆时，其杆件净距不大于（）。

A.100mm

B.110mm

C.120mm

D.130mm
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