[单选题]
Company A is a property developer. The company had the following transactions in May 2016.(1) A land use right was transferred to Company A in March. Company A paid a price of RMB 30,000,000 and relevant tax of RMB 1,500,000.(2) A top-grade office building was developed on this land, with a development cost of RMB 16,000,000, including an interest payment of RMB 1,000,000, which can be evidenced by a certificate of financial institution and can be apportioned among projects.In that year, the office building was completed and sold completely. Calculating VAT with simplified method.Calculate the development expense that can be deducted by Company A while calculating and paying land appreciation tax. (The deduction percentage of development expense is as per the maximum limit)
A .RMB 3,852,000
B .RMB 3,325,000
C .RMB 3,423,200
D .RMB 3,380,500
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .下列出现的情形中，股份有限公司可以收购本公司股份的有（ ）。
A 其他股东正常购买持有的股份 B 减少公司注册资本的 C 将股份奖励给本公司职工的 D 与持有本公司股份的其他公司合并的 E 股东因对股东大会作出的公司合并持异议，要求公司收购其股份的
题型:
多选题
提问时间:
2021-08-24
2 .Company A is a production company. The company’s transactions for December 2014 are as follows:(1) Borrowed the RMB 1 million from a bank by mortgaging its own factory building, which is still in the mortgage period;(2) When corporate A restructures and reorganizes, it used an own office building to invest;(3) Company A contributed land and a commercial company contributed fund, jointly building an office building, which was used by them separately after completion;(4) Exchanged its idle office building with the factory building of Company Y.Which of above statement(s) is subject to land appreciation tax?
A 1 only B 4 only C 3 and 4 only D 1, 3, and 4 only
题型:
单选题
提问时间:
2021-08-24
3 .根据我国《合同法》的规定，下列合同中，属于无效合同的是（ ）。
A 合法形式掩盖非法目的的合同 B 因重大误解订立的合同 C 一方以欺诈 D 恶意串通，损害国家 E 显失公平订立的合同
题型:
多选题
提问时间:
2021-08-24
4 .Company A provides land and Company B provides construction labour, jointly develop real estate. After completion, Company A and Company B had half of the property right respectively. Company A transfers the half of housing property it has obtained, and Company B uses the half of housing property for its own purpose after acquiring it.(1) Land appreciation tax shall be collected when Company A’s provision of land;(2) Land appreciation tax is temporarily exempted for Company B’s using the jointly-built house for its own purpose;(3) Land appreciation tax shall be collected for Company A’s transfer of built-up housing property as per the transfer added-value;(4) LAT should be accounted on distributing properties after construction.Which of the above statement(s) about tax treatment is correct?
A 1 and 4 only B 2 and 3 only C 2, 3, and 4 only D All of the above
题型:
单选题
提问时间:
2021-08-24
5 .关于保证方式，下列说法正确的有（ ）。
A 保证方式分为一般保证和连带责任保证 B 连带责任保证是保证人只对债务人不履行债务承担补充责任的保证 C 一般保证是保证人只对债务人不履行债务承担补充责任的保证 D 在设立保证时，双方没有约定或约定不明确的，应承...
题型:
多选题
提问时间:
2021-08-24
7 .根据《物权法》的规定，以下列财产抵押的，必须办理抵押登记（ ）。
A 建筑物 B 建设用地使用权 C 汽车 D 航空器 E 以招标方式取得的荒地的土地承包经营权
题型:
多选题
提问时间:
2021-08-24
8 .A property developer sold its newly-built commodity house as a whole. The payment of land use right and development cost related to the commodity house amounted to RMB 100,000,000.This company failed to calculate and apportion bank loan interest among the property project.According to the relevant regulation stipulated by local provincial government, the maximum percentage of development expense allowed by relevant national regulations shall be used when land appreciation tax is calculated and collected.Calculate the total amount of deductable "development expense" and "other deduction items" when the land appreciation tax payable of this commodity house project is calculated and confirmed (Ignore other taxes).
A RMB 15,000,000 B RMB 20,000,000 C RMB 25,000,000 D RMB 30,000,000
题型:
单选题
提问时间:
2021-08-24
9 .在经济法调整对象中，市场管理关系的内容包括（ ）。
A 合同法律关系 B 维护公平竞争关系 C 消费者权益保护关系 D 物权法律关系 E 产品质量管理关系
题型:
多选题
提问时间:
2021-08-24
10 .Company P is a real estate company within China. The company sold a used office in August 2016. The selling contract was signed with RMB 2,000,000 (tax included). This office was self-built in January 2008 and land acquisition cost was RMB 800,000, the current assessment value is RMB 400,000.VAT on the sale of the office adopts simplified method, city maintenance and construction tax and education levy of 12% on the VAT and stamp duty of 0.05%.Calculate the deductible items amount when land appreciation tax paid by Company P on selling this used office.
A RMB 1,105,000 B RMB 1,210,524 C RMB 1,150,000 D RMB 1,181,200
题型:
单选题
提问时间:
2021-08-24
