问题 单项选择题

某市房地产开发企业开发一幢写字楼,已知为开发该写字楼取得土地使用权支付地价款和相关税费共计1800万元,发生房地产开发成本1200万元,销售费用780万元,管理费用820万元,财务费用650万元(其中含利息费用300万元,但不能提供金融机构贷款证明);该写字楼竣工验收后,将总建筑面积的1/3对外销售,签订销售合同,取得销售收入3000万元;将总建筑面积的1/3对外出租,当年取得租金收入100万元;剩余1/3的建筑面积企业留作自己使用。已知当地省级人民政府规定,房地产开发费用扣除比例为10%。该企业应纳土地增值税()万元。

A.0

B.547.75

C.677.75

D.546.78

答案

参考答案:B

解析:

(1)可以扣除的取得土地使用权所支付的金额=1800×1/3=600(万元);

(2)可以扣除的房地产开发成本=1200×1/3=400(万元);

(3)可以扣除的房地产开发费用=(600+400)×10%=100(万元);

(4)可以扣除的相关税金=3000×5%×(1+7%+3%)=165(万元);

(5)其他扣除项目金额=(600+400)×20%=200(万元);

(6)可以扣除的项目金额合计=600+400+100+165+200=1465(万元);

(7)增值额=3000-1465=1535(万元);

(8)增值率=1535÷1465×100%=104.78%,适用税率50%、速算扣除系数15%;

(9)该企业应纳土地增值税=1535×50%-1465×15%=547.75(万元)。

多项选择题
阅读理解

BEIJING, Oct. 8(Xinhua)——There are ten times as many Chinese newspapers and magazines than there were 30 years ago. That’s when the country adopted the reform and opening-up policy.

Figures from the General Administration of Press and Publication (GAPP)show there were 186 newspapers and 930 magazines in China in 1978. Today, the country has 2,081 newspapers and 9,363 different magazines.

In the meantime, official figures show China has some 600 publishing houses producing nearly 300,000 kinds of books. That’s a dramatic increase from the 105 publishers of the past that produced only 10,000 different books.

Rapid economic development and universal education since China adopted the reform has helped fuel the need for more information sources.

Under the market economy, hundreds of publishing houses and newspapers have taken steps to restructure management systems into corporations listed on the stock market.

The legal system overseeing the news and publishing industries in China has also changed over the last three decades. Since 1990 a law and five relevant(相关) regulations were adopted in 1990 to govern the sectors.

Since it started in 1993, digital publishing has flourished. Its industrial volume amounted to 20 billion yuan (2.93 billion U.S. dollars) in 2006. More than 500,000 kinds of digital books were produced last year alone in China, which is more than any other country in the world.

小题1:Which of the following would be the best title for the text?

A.Digital books take the place of common ones in China.

B.China has more newspapers and magazines.

C.More information sources are developing with the economy.

D.A law should be adopted to govern the publishing industries.小题2:There are ten times as many newspapers and magazines because ________.

A.the publishing houses want to make more money.

B.there are more readers along with the bigger population.

C.economic and education have developed under the policy.

D.the legal system overseeing the publishing industries has changed.小题3:Which is true according to this text?

A.The development of publishing industry in the past was out of control.

B.Hundreds of publishing houses have closed down and turned to stock market.

C.China adopted the reform and opening-up policy about 20 years ago.

D.China produces more digital books than any other country.小题4: The underlined word “flourished” in Paragraph 7 probably means ________.

A.first appeared

B.fell down

C.well developed

D.successfully ended小题5: You will probably read this text in the ________ column of XINHUA NET?

A.culture and education

B.entertainment

C.science and technology

D.business