章节演习_机考_07.(国外英文资料).docVIP

章节练习_机考_07. A, single topic selection In 2013, an industrial enterprise transferred a 2005 factory building, which cost 150,000 yuan and obtained the right to use land for free. If calculated at the current market price of materials, labor, 600000 yuan was needed to build the same workshop, the workshop is seventy percent new, sold by 500000 yuan, and pay the relevant taxes and fees totaling 27500 yuan. The value of the land that the company should pay for the transfer of the old house is said to be () 10,000 yuan. The deductions are 60 * 0.7 + 2.75 = 44.75 The value-added ratio = (50-44.75) / 44.75 = 10.5% Land value-added tax = (50-44.75) * 0.3 = 1.575 7, a company sells an office building that has already used, obtain income 5 million yuan, the office building original price 4.8 million yuan, already mentioned depreciation 3 million yuan. It was assessed by the real estate appraisal institution, which resets the cost of the building at 8 million yuan, with a new discount rate of 5 percent, and the relevant taxes and taxes of 300,000 yuan. The company shall pay the land value tax () 10,000 yuan for sale of the office building. Subtract the project = 800 * 0.5 + 30 = 430 The appreciation is equal to 500-430 is equal to 70 The appreciation rate = 70/430 = 16.28% Land value-added tax = 70 * 0.3 = 21 10, a taxpayer to produced liquid in current 10000 tons 60000 tons and outsourcing liquid salt (royalty has 2 yuan per ton) processing 12000 tons of solid salt foreign sales, achieve sales revenue of 6 million yuan. The solid salt tax is 10 yuan per ton, and the taxpayer should pay the resource tax in this period. Resource taxes = 12,000 * 10-10,000 * 2 = 100,000 In March 2013, a coal mine produced 100,000 tons of raw coal; The ground pumped 50 million cubic meters of coal bed gas and sold it all this month. Known to the mine applicable unit tax amount to 1.5 yuan/ton, coal mine adjacent to a petroleum administration bureau the unit tax amount is 8 yuan/thousand cubic me