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某企业位于市区，2017年3的答案

某企业位于市区，2017年3月1日转让一处2014年6月1日购置的位于市区的仓库，其购置和转让情况如下：

（1）2014年6月1日购置该仓库时取得的发票上注明的价款为525万元，另支付契税款20万元并取得契税完税凭证。

（2）由于某些原因在转让仓库时未能取得评估价格。

（3）转让仓库的产权转移书据上记载的含税销售金额为840万元，并按规定缴纳了转让环节的税金。

（其他：甲企业选择简易计税办法计算增值税）

要求：根据上述资料，回答下列问题，需计算出合计数。



计算该企业转让仓库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

(1)转让仓库应纳增值税=(840-525)/(1+5%)×5%=15(万元)

应纳城建税、教育费附加和地方教育附加=15×(7%+3%+2%)=1.8(万元)。

转让仓库应纳印花税=840×0.05%=0.42(万元)

该企业转让仓库应缴纳的增值税、城建税、教育费附加、地方教育附加和印花税合计=15+1.8+0.42=17.22(万元)

(2)仓库原值的加计扣除额=525×5%×3=78.75(万元)

扣除项目金额=525+20+(17.22-15)+78.75=625.97(万元)

(3)仓库转让收入=840-15=825(万元)

转让仓库应纳土地增值税的增值额=825-625.97=199.03(万元)

土地增值率=199.03÷625.97×100%=31.80%,适用税率为30%

应纳土地增值税=199.03×30%=59.71(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
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