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.)
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1 .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.
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3 .Which one of following is allowed to deduct in tax amount while a property developer determine deductable items of land appreciated tax.
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5 .下列关于可撤销合同表述中，不符合《合同法》规定的是（ ）。
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7 .（2014）关于合同权利转让的说法，错误的是( )。
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