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?
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1 .Which of the following items are not deducted when land appreciation tax is calculated on the sales of the newly-built property?
A The real estate development costs B The real estate development expenses C The appraised value of houses and buildings D The amount paid for acquiring the land use right
2 .Which of the following items are exempted from land appreciation tax?
A The housing property inherited by an individual B The transfer of state-owned land use right C The taxpayer builds an ordinary standard residence for sales purpose, with the appreciation amount not exceeding 20% of deduction items D The property transferred after a jointly-built house is completed...
3 .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
4 .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
5 .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
7 .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
8 .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.
9 .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.
10 .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 ...
