1. A real estate development company transferred an office building and earned 1.5 million yuan. It is known that the company paid 800,000 yuan for land use right, 5 million yuan for real estate development, 500,000 yuan for real estate development and 850,000 yuan for real estate transfer. The land value-added tax payable by the company is ().
654.38+800,000 yuan
2.2605 million yuan
2.40 million yuan
3.00 million yuan
Correct answer: b
Analysis: land appreciation =1.500-[80500508 (80500) × 20%] = 669 (ten thousand yuan), after deducting the project amount = 83 1 (ten thousand yuan), the ratio of appreciation to deducted projects = 669/83/kloc-.
2. According to the relevant provisions of the land value-added tax, if the deduction provided by the taxpayer is untrue, the land value-added amount shall be calculated according to ().
(1) Price deduction assessed by the tax authorities
(b) Price deduction negotiated between tax authorities and real estate authorities.
(3) Deducting the appraised price of real estate.
(d) Deducted residual value after deducting 30% from the original value of the real estate.
Correct answer: C.
Analysis: If the taxpayer has one of three situations, the land value-added tax will be levied according to the assessed price: first, concealing or falsely reporting the transaction price; Second, the amount of deduction provided is untrue; Third, the transaction price of the transferred real estate is lower than the assessed price without justifiable reasons.
3. The following real estate transfer or transfer behavior, should levy land value-added tax is ().
(1) Conditions for land investment and joint venture
Paid transfer of cooperative housing
(c) The merged enterprise is incorporated into the house of the merged enterprise.
(D) Value-added of real estate appraisal
Correct answer: b
Analysis: See the textbook p287 for details.
4. A unit transfers a set of second-hand buildings at a price of 8 million. The original price of the building is 5 million, and the depreciation is 3 million. Appraised by the real estate appraisal agency, the replacement cost of the building is 6,543,800 yuan, and the new discount rate is 50%. All kinds of taxes and fees paid at the time of transfer totaled 440,000 yuan. The land value-added tax payable by this unit is () ten thousand yuan.
(a) 2 1.75
70 people
72.58
76.8
Correct answer: D.
Analysis: After deducting the total project amount = 1000 * 50%, the value-added amount = 800-544 = 2.56 million yuan, the value-added rate =256/544=47.06%, and the land value-added tax payable =256*30%-544*0%=76.8.
5. A real estate company signed a real estate development contract on1June 28th, 1993, which indicated that the signing date of the paid land transfer contract was June 65438+September 65438+0,0993, and invested funds for development according to regulations. First transfer on July 25th 1998. According to the tax law, land value-added tax should be levied on the transferred land.
(a) Exemption
50% levy
(c) Comprehensive collection
presentiment
Correct answer: a
Analysis: Provisions on special tax reduction and exemption in the textbook p299.
6. After spending 800,000 yuan to buy a new house in Sunshine Community, Zhang wanted to sell an old house of about 60 square meters that he had lived in for six years. After evaluation, this house is worth 200,000 yuan. So the house faces the street and finally sold for 350 thousand. According to the relevant provisions of the tax law, the land value-added tax payable for Zhang's sale of old houses is () ten thousand yuan.
4.5
(b) 0
(c) 5
4.7
Correct answer: b
Analysis: Individuals who transfer their houses that have lived for five years (including five years) shall be exempted from land value-added tax after reporting to the tax authorities for approval.
7. The basis for choosing the applicable tax rate of land value-added tax is ()
(a) The ratio of the value added to the amount deducted from the project
(b) Deduct the ratio between the project amount and the added value.
(c) The ratio of value added to real estate income.
(d) The ratio of real estate transfer income to the amount deducted from the project.
Correct answer: a
Analysis: the provisions of the textbook p288.
8. According to the relevant provisions of the land value-added tax, among the following items, the tax amount that real estate development enterprises should separately deduct when calculating the land value-added tax is ().
(1) Business tax, urban maintenance and construction tax and stamp duty paid by real estate development enterprises when transferring real estate.
(2) Business tax, urban maintenance and construction tax and education surcharge paid by real estate development enterprises when transferring real estate.
(3) Business tax, urban maintenance and construction tax and personal income tax paid by real estate development enterprises when transferring real estate.
(four) business tax, urban maintenance and construction tax, education surcharge and stamp duty paid by real estate development enterprises when transferring real estate.
Correct answer: b
Analysis: The business tax and its surcharges paid by real estate development enterprises when transferring real estate can be deducted at the time of transfer, while the stamp duty has been included in the management expenses and will not be deducted separately.
9. When an individual transfers real estate and meets the conditions of land value-added tax payment, if the location of real estate is inconsistent with the taxpayer's residence, the tax payment place is ().
(1) the taxpayer's place of residence
(b) the location of immovable property.
(c) the location of the taxpayer's account
(4) the place where the real estate transfer formalities are handled.
Correct answer: b
Analysis: textbook p303
10. What happened to the aluminum core? Star-Hou paradox m:?
(1) Transfer of real estate by stages.
(two) a one-time delivery and payment of the transfer of real estate
(three) the taxpayer's income from the transfer of real estate before the completion of the project.
(four) the transfer of real estate by other means.
Correct answer: a
Analysis: textbook p302