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某工业企业2017年3月1日的答案

某工业企业2017年3月1日转让其位于县城的一栋办公楼,取得销售收入12 000万元(不含增值税)。允许扣除的有关税金及附加共计660万元(不含印花税)。2010年建造该办公楼时,为取得土地使用权支付金额3 000万元,办公楼建造成本4 000万元。转让时经政府批准的房地产评估机构评估后,确定该办公楼的重置成本价为8 000万元。 (其他相关资料:产权转移书据印花税税率0.5‰,成新度折扣率60%。)

要求: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。

计算转让办公楼应缴纳的土地增值税。

问答题
2021-07-19 12:46
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正确答案
转让办公楼的增值额=12 000-8 466=3534(万元) 增值率=3 534÷8 466×100%=41.74% 应纳土地增值税=3 534×30%=1 060.2(万元)。

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