The items that can be deducted when the property developer calculates land appreciation tax:(1) The amount paid for acquiring the land use right(2) The real estate development costs(3) The real estate development expenses(4) Tax related to the transfer of housing propertyWhich of above deductible item(s) can be included in the scope of deducting 20%?
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1 .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
2 .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
3 .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
4 .我国事业单位会计制度规定，事业单位会计报表至少应当包括（ ）。
A 资产负债表 B 收入支出表 C 财政补助收入支出表 D 会计报表附注 E 财政拨款收入支出表
5 .A commercial company sold a used office building in December 2016, the revenue (tax included) was RMB 10,000,000 and stamp tax was RMB 5,000. As the assessment value was not available, the purchase invoice can be provided. This office building was purchased in August 2012, the purchase price set out on the invoice is RMB 6,000,000 and the amount specified on deed tax payment certificate is RMB 180,000, which has been confirmed by the tax authority. It shall be used simplified method, city maintenance and construction tax and education levy of 10% on the VAT.Calculate deductible items amount when land appreciation tax paid by selling this used office building.
A RMB 6,396,532 B RMB 6,401,150 C RMB 7,404,048 D RMB 7,637,250
7 .下列对资产负债表的描述正确的有（ ）。
A 资产负债表是一张静态会计报表 B 资产负债表是反映企业经营成果的会计报表 C 资产负债表的格式有账户式和报告式两种 D 我国采用报告式资产负债表格式 E 资产负债表以“资产=负债+所有者权益”的会计等式为基础进行编制
8 .Which one of the following items is 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
9 .财务报表分析的基本内容包括（ ）。
A 分析企业的偿债能力 B 评价企业资产的营运能力 C 评价企业的盈利能力 D 评价企业的生产能力 E 评价企业的废品损失率
10 .Which one of the following items is 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...
