2016年3月，某县税务机关拟对辖区内某房地产开发企业开发的房地产项目进行土地增值税清算，该房地产开发企业提供的资料如下：（1）2013年9月以18 000万元协议购买用于该房地产项目的一宗土地，并缴纳了契税。（2）2014年3月开始动工建设，发生开发成本6 000万元，小额贷款公司开具的贷款凭证显示利息支出3 000万元（按照商业银行同类同期贷款利率计算的利息为2 000万元）。（3）2015年12月该房地产项目竣工验收，扣留建筑安装施工企业的质量保证金600万元，未开具发票。（4）2016年1月该项目已销售可售建筑面积的90%，共计取得收入54 000万元，可售建筑面积的10%以成本价出售给本企业职工。（5）该企业已按照2%的预征率预缴土地增值税1 080万元。（其他相关资料，当地适用的契税税率为3%。）根据上述资料，按照下列序号回答问题，如有计算需计算出合计数。计算该企业清算土地增值税时允许扣除的土地使用权支付的金额。（根据新教材改编） -题库考试答案搜索网

2016年3月，某县税务机关拟对辖区内某房地产开发企业开发的房地产项目进行土地增值税清算，该房地产开发企业提供的资料如下：（1）2013年9月以18 000万元协议购买用于该房地产项目的一宗土地，并缴纳了契税。（2）2014年3月开始动工建设，发生开发成本6 000万元，小额贷款公司开具的贷款凭证显示利息支出3 000万元（按照商业银行同类同期贷款利率计算的利息为2 000万元）。（3）2015年12月该房地产项目竣工验收，扣留建筑安装施工企业的质量保证金600万元，未开具发票。（4）2016年1月该项目已销售可售建筑面积的90%，共计取得收入54 000万元，可售建筑面积的10%以成本价出售给本企业职工。（5）该企业已按照2%的预征率预缴土地增值税1 080万元。（其他相关资料，当地适用的契税税率为3%。）根据上述资料，按照下列序号回答问题，如有计算需计算出合计数。计算该企业清算土地增值税时允许扣除的土地使用权支付的金额。（根据新教材改编）

问答题

2021-07-19 12:46

查看答案

正确答案

契税应纳税额=18 000×3%=540(万元), 取得土地使用权支付金额=18 000+540=18 540(万元)。

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第十章房产税法、契税法和土地增值税法

感兴趣题目

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

Effects which are dutiable or subject to prohibitions or restrictions should be declared in （）.

The（）may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consignor whenever it considers this necessary.

（）are liable to be stoten, pilfered or may damaged due to improper handing or stowage.

Banks have no liability for any delay or loss caused by postal or telex failure.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

Damage to cargo caused by fumes or vapors from liquids，gases，or solids is known as（）.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

相关题目: boost的意思是:help or encourage to increase or improve; eloquent的意思是:fluent or persuasive in speaking or writing; A campus emergency ______ occur at any time of the day or night, weekend, or holiday, with little or no warning.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; CASE OF DEATH OR SERIOUS INJURY TO A PERSON IN AN ACCIDENT OR SHIPPING DISASTER is（）.; Mainly east 3 or 4 partly cloudy to overcast occasional rain（）slowly south moderate or good.; （）any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local quarantine officer must be notified immediately．; Should any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local Quarantine Officer must be（）immediately.; Damage to cargo caused by fumes or vapor from liquids,gases, or solids is known as（）.; Masters are（）solely responsible for all damages or accidents of whatever kind resulting from the navigating or handling of their vessels by day or by night.; （）means any person by whom or in whose name or on whose behalf a contract of carriage of goods by sea has been concluded with a carrier，or any person by whom or in whose name or on whose behalf the goods are actually delivered to the carrier in relation to the contract of carriage of goods by sea.; If he is a common carrier，he is absolutely responsible to the owner of the goods carried （）any loss or damage to them unless caused by an Act of God or the Queen’s enemies，or the inherent vice in the goods themselves，or the negligence of the owner of the goods，or a general average sacrifice.; 系统中雷达状态包括Unknown、Operational（or ON）、Failed（or OFF）、Detached。; Owners are to be responsible for loss of or damage to the goods or delay in delivery of the goods only in case the loss，damage or delay has been caused by the improper or negligent stowage of the goods．This means that（）.; The carrier is liable for loss of or damage to the goods or delay in delivery caused by fire，（）the claimant proves that the fire arose from fault or neglect on the part of the carrier，his servants or agents.; Shutdown price（or point，or rule）停业价格（或停业点、停业原则）; 翻译：With Average or With Particular Average（WA or WPA）（）; （）shall be liable for loss of and damage to the Vessel and／or goods arising or resulting from inaccuracies in stating the description，quantity，weight，measurement or contents.; Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

广告位招租WX:84302438

题库考试答案搜索网

免费的网站请分享给朋友吧