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甲商贸公司转让其新建办公楼一幢取得的答案

甲商贸公司转让其新建办公楼一幢取得收入2000万元；甲商贸公司取得该办公楼土地使用权所支付的金额为150万元，房地产开发成本为300万元，属于该项目的利息支出为80万元，该利息能提供金融机构贷款证明且能够按照转让项目计算分摊，与转让房地产有关的城建税和教育费附加为22万元，印花税1万元。已知当地省政府规定计征土地增值税时房地产开发费用扣除比例按国家规定的最高比例执行，根据土地增值税法律制度的规定，有关甲商贸公司土地增值税扣除项目金额，下列计算正确的是(    )。

单选题
2021-07-17 20:34
A、<p>150+300+80+(150+300)×5%+22</p>
B、<p>150+300+80+(150+300)×5%+22+1</p>
C、<p>150+300+(150+300)×10%+22</p>
D、<p>150+300+(150+300)×10%+22+1</p>
查看答案
正确答案
B
试题解析
标签： 财会金融类 会计 初级会计师 经济法基础 经济基础知识(初级) 法考卷二 初级会计职称-经济法基础模拟测试卷（二）
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