[单选题] 提问人:匿名网友 提问时间:2021-08-24

某企业将4年前自建自用的一幢办公楼转让,原值400万元,已提折旧200万元,转让价款500万元。此行为属于自建不动产用于销售的行为,营业税的正确处理是(  )。


A .不缴纳营业税
B .应纳营业税=(500-400)×5%+500×3%=20万元
C .应纳营业税=(500-200)×5%=15万元
D .应纳营业税=500×5%=25万元

提问人:匿名网友 提问时间:2021-08-24

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 .Dart, a C corporation, distributes software over the Internet and has had average revenues in excess of USD20 million dollars per year for the past three years. To purchase software, customers key-in their credit card number to a secure web site and receive a password that allows the customer to immediately download the software. As a result, Dart doesn't record accounts receivable or inventory on its books. Which of the following statements is correct?

A Dart may use either the cash or accrual method of accounting as long as Dart elects a calendar year end. B Dart must use the accrual method of accounting. C Dart may utilize any method of accounting Dart chooses as long as Dart consistently applies the method it chooses. D Dart may utilize the cas...

题型: 单选题 提问时间: 2021-08-24

2 .Stanton College, a not-for-profit organization, received a building with no donor stipulations as to its use. Stanton does not have an accounting policy implying a time restriction on donated assets. What type of net assets should be increased when the building was received?I. Unrestricted.II. Temporarily restricted.III. Permanently restricted.

A II or III. B III only. C I only. D II only.

题型: 单选题 提问时间: 2021-08-24

3 .某餐饮公司2015年10月餐饮收入700万元,各项成本费用400万元。另收取包间费3万元、酒水饮料费20万元、赔偿金1万元,该公司当月应计算缴纳的营业税为(  )万元。

A 16.21 B 35 C 36.2 D 36.21

题型: 单选题 提问时间: 2021-08-24

4 .Which of the following is not true with regard to personal holding companies (PHCs)?

A Personal holding companies are not subject to the accumulated earnings tax. B Personal holding companies, as specifically defined by the Code, are corporations that meet certain "closely-held" ownership criteria and have over 50% of their adjusted gross income consisting of net rent (less than 50%...

题型: 单选题 提问时间: 2021-08-24

5 .A not-for-profit organization receives USD150 from a donor. The donor receives two tickets to a theater show and an acknowledgment in the theater program. The tickets have a fair market value of USD100. What amount is recorded as contribution revenue?

A USD0 B USD150 C USD100 D USD50

题型: 单选题 提问时间: 2021-08-24

7 .Simon, a C corporation, had a deficit in accumulated earnings and profits of USD50,000 at the beginning of the year and had current earnings and profits of USD10,000. At year end, Simon paid a dividend of USD15,000 to its sole shareholder. What amount of the dividend is reported as income?

A USD 0 B USD 10,000 C USD 5,000 D USD 15,000

题型: 单选题 提问时间: 2021-08-24

8 .At the end of the year, Cramer University held assets of USD15,000,000 and recorded USD9,000,000 of liabilities (including deferred revenues of USD300,000). What is Cramer's net assets balance?

A USD6,300,000 B USD6,000,000 C USD15,000,000 D USD5,700,000

题型: 单选题 提问时间: 2021-08-24

9 .该企业当期可以抵扣的进项税额为(  )。

A 15000×17%+500×11%+100000×3%=5605元 B 15000×13%+500×11%=2005元 C 15000×13%+500×11%+100000×3%=5005元 D 15000×13%+100000×3%=4950元

题型: 单选题 提问时间: 2021-08-24

10 .Kent Corp. is a calendar year accrual basis C corporation. In Year 1, Kent made a nonliquidating distribution of property with an adjusted basis of USD150,000 and a fair market value of USD200,000 to Reed, its sole shareholder.The following information pertains to Kent:Reed's basis in Kent stock at January 1, Year 1USD500,000Accumulated earnings and profits at January 1, Year 1125,000Current earnings and profits for Year 1 (from operations)60,000What was taxable as dividend income to Reed for Year 1?

A USD 200,000 B USD 185,000 C USD 150,000 D USD 60,000

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信