案例分析题(共12题。由单选和多选组成)北京市某房地产开发公司,2009年发生以下业务:(1)1月签订土地使用权出让合同,承受市区一处土地的使用权,按合同规定应支付土地出让金7000万元,后经申请减免1000万元;(2)以上述土地开发建设普通标准住宅楼、医院和写字楼各一栋,占地面积各为1/3;(3)住宅楼开发成本2000万元,无法提供金融机构证明利息支出具体数额;(4)住宅楼配套的医院开发成本200万元,无法准确分摊利息支出,根据相关规定,医院产权属于住宅楼全体业主所有;(5)写字楼开发成本3000万元,分摊到的利息支出300万元且能提供金融机构证明,其中包括超过贷款期限的利息10万元和罚息30万;(6)11月份全部竣工验收后,公司将住宅楼全部出售,签订合同取得收入10000万元。将写字楼的50%,签订合同按市场价4000万元出售;写字楼剩下的50%对外投资开设一商场,签订合同共担经营风险,当年收到25万元。其他相关资料:该房地产公司所在省规定,按土地增值税暂行条例规定的最高限额计算扣除房地产开发费用,契税已计入开发成本中,契税税率为5%。根据上述资料和税法有关规定,回答下列问题: 计算征收土地增值税时应扣除的项目合计为()万元。
A. 13153.34
B. 14153.34
C. 15153.34
D. 15340
案例分析题某市轿车生产企业为增值税一般纳税人,2009年经营情况如下:(1)对外销售A型小轿车10000辆,每辆含税售价17.55万元,共计取得含税金额175500万元;支付销售过程中的保险费和装卸费439万元;(2)销售A型小轿车40辆给本公司职工,以成本价核算取得不含税销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,捐赠给市政府,市场上B型小轿车不含税销售价格是16.2万元;(3)向母公司支付管理费130万元,发生技术研发费280万元,其他管理费用1100万元。(4)发生广告费用700万元、业务宣传费用140万元、代销手续费90万元;(5)发生财务费用900万元,其中向其他企业借款支付的利息费用600万元,已知向其他企业借款的年利息率为6%,金融机构同期贷款利率为5%;(6)同期从境外某国分支机构,取得税后收益200万元,在境外已按20%的税率缴纳了所得税。(按照税法的规定缴纳了增值税24678.67万元、消费税30136.2万元、城市维护建设税和教育费附加5481.49万元)根据上述资料和税法有关规定,回答下列问题: 企业所得税前准许扣除的销售费用和财务费用为()万元。
A. 2169
B. 2145
C. 2133
D. 2196
In the past year, a lot has changed in the field of human spaceflight. (46) In January, President George Bush brushed aside the fact that America’s entire space-shuttle fleet was grounded when he announced grandiose plans to put people back on the moon, and then to launch a manned mission to Mars. (47) In June, Burt Rutan, an American aeronautical engineer, showed that human spaceflight was no longer the preserve of governments by sending a man to the edge of space in Space Ship One, a privately financed vehicle that cost about the same to build as a luxury yacht. That was followed in September by Sir Richard Branson, the British entrepreneur behind the Virgin brand, announcing that he had signed a deal with Mr Rutan to work on plans for a fleet of five suborbital vehicles developed from Space Ship One.(48) Now, in the dying days of the year, America’ s Congress has passed a bill that unravels a tangle about who would be responsible for regulating the fledgling industry, and under what terms. (49) The bill also allows passengers to fly on the understanding that this new generation of vehicles may not be as safe as taking a commercial flight between, say, New York and London.The official line from Virgin Galactica, as Sir Richard’ s latest venture is modestly named, is that this coming change in the law makes no practical difference to the firm’s plans, since they do not intend to fly unless they can make their spacecraft as safe as a private jet. But it must surely come as some sort of relief. In any case, Will Whitehorn, director of corporate affairs at Virgin’ s headquarters in London, and soon to become the president of Virgin Galactica, says that work is under way on a mock-up of the interior of a new spacecraft that will hold five passengers. (50) Virgin has already committed $ 20m towards licensing the SpaceShipOne technology from Mr Rutan and his financial backer Paul Allen, a software billionaire. Now, in the dying days of the year, America’ s Congress has passed a bill that unravels a tangle about who would be responsible for regulating the fledgling industry, and under what terms