首页/ 题库 / [问答题]2016年3月,某县税务机关拟对辖区内某的答案

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项目金额的合计数。(根据新教材改编)

问答题
2021-07-19 12:46
查看答案

正确答案
允许扣除项目金额的合计数=18 540+(6 000-600)+2 000+(18 540+6 000-600)×5%+285.71+(18 540+6 000-600)×20%=32 210.71(万元)。

试题解析

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

免费的网站请分享给朋友吧