Which one of following are not classified in the scope of land appreciation tax ?
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1 .In 2014 a property developer sold a newly-built commercial housing that sales revenue was RMB 90,000,000. The sum paid for the acquisition of land use right and the development costs totaled RMB 40,000,000. The company failed to calculate and apportion bank interest loan among property project, the provincial government where the commercial housing located in has stated the property development cost deduction ratio is 10% when levy LAT, related taxes paid RMB 6,000,000(exclude stamp duty). Calculate the amount of LAT should the company pay?
A 13,500,000 B 9,900,000 C 10,000,000 D 11,500,000
2 .Taxpayers constructing ordinary standard residences for sale, the appreciation amount is more than 20% of the sum of deductible items, how to calculate the land appreciation tax payable?
A The appreciation amount of more than 20% is calculated the land appreciation tax. B The entire appreciation amount is calculated the land appreciation tax. C The deductible items amount is calculated the land appreciation tax. D The revenue is calculated the land appreciation tax.
3 .Which of the following item can be exempt from land appreciation tax?
A Exchange of individual’s own residential dwelling house B Cooperative housing transfer of property C Using property compensate for debts D Donation of house property to related enterprise
4 .Which one of following shall levied on land appreciation tax?
A Exchange property between entities. B Real estate developer constructs property under consignment for client. C Merger party obtains property from mergee. D Two parties construct property in co-operation, and distribute self use property on proportion basis.
5 .Which one of following entity does not need to pay land appreciation tax?
A Foreign company who exchange property with state-owned company. B Company that construct and sale the property in co-operation. C Company that transfer state-owned land use rights. D Company that use office building as mortgage, during the mortgage period.
7 .Which one of following is allowed to deduct in tax amount while a property developer determine deductable items of land appreciated tax.
A Business tax, stamp duty. B House property tax, City maintenance and construction tax. C Business tax, City maintenance and construction tax. D Stamp duty, City maintenance and construction tax
8 .A real estate developer sells a newly constructed commercial building in 2014. Selling price is RMB 90,000,000. Sum of amount paid for acquire land use rights and development cost are RMB 40,000,000. Company has not amortized bank loan interest. The deductable proportion of other real estate development cost with certificate stipulated by provincial is 10%. Tax paid that related to sales of commercial building (exclude stamp duty) is RMB 6,000,000. Compute land appreciation tax payable for the company.
A 13,500,000 B 9,900,000 C 10,000,000 D 11,500,000
9 .下列关于可撤销合同表述中，不符合《合同法》规定的是（ ）。
A 可撤销的合同主要是订立合同时意思表示不真实的合同 B 可撤销的合同不一定非得撤销或变更 C 可撤销的合同在被撤销之前仍是有效合同 D 可撤销的合同自被撤销时起失去法律效力
10 .A transportation company in Beijing transfer a unexploited land use rights, has signed use rights transfer agreement, obtained sales RMB 5,600,000. At start of year the cost of obtain this land use rights are RMB 4,200,000. The related cost incurred due to obtain the use rights are RMB 6,000. Compute land appreciated tax payable. (Business tax rate on transfer the land use rights is 5%, City maintenance and construction tax and education levy is 10% of business tax.)
A 378,060 B 380,000 C 381,200 D 382,300
