Which one of following shall levied on land appreciation tax?
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1 .An industrial company sold a newly-built office building and obtained an income of RMB 50,000,000, and the erection cost of this office building (including land price and development cost) is RMB 33,000,000, and the deductible development expense is RMB 4,000,000, and the tax paid on the sales of the office building is RMB 2,775,000. Calculate the land appreciation tax payable by the company on the sales of the office building.
A 967,500 B 975,000 C 3,067,500 D 3,075,000
2 .In March 2014, a property developer sold a land parcel which was purchased 5 years ago, and obtained a transfer income of RMB 28,000,000. The purchase price of this land parcel is RMB 12,000,000. The relevant expense paid for acquiring the land use right is RMB 400,000.The relevant tax paid on the sales of the land parcel is RMB 350,000. Calculate the land appreciation tax payable by the property developer on the sales of the land parcel.
A 5,735,000 B 5,500,000 C 5,575,000 D 5,712,500
3 .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
4 .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.
5 .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
7 .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.
8 .Which one of following are not classified in the scope of land appreciation tax ?
A Mr. liu donates his property to the limit liability company that his daughter own shares. B Mr. liu donates his property to the limit liability company that his daughter own shares. C Blue Sky Company donates property to China disabled persons' federation through China Red Cross societies. D Blue ...
9 .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
10 .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
