章节练习_机考_07.（Chapter exercises _ machine test _07.）.docVIP

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章节练习_机考_07.（Chapter exercises _ machine test _07.）.doc

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章节练习_机考_07.（Chapter exercises _ machine test _07.） 1. Topic selection 5. In 2013, an industrial enterprise transferred a factory built in 2005 that cost 150,000 yuan and obtained the right to use land without compensation. If the current market price of materials and labor cost calculation, the construction of the same workshop needs 600,000 yuan, the workshop will be 70% new, sold for 500,000 yuan, and the payment of the related taxes will be RMB 2.75 million yuan. The land value added by the transfer of the old house shall be () ten thousand yuan. Deduction items = 60 * 0.7 + 2.75 = 44.75 The appreciation rate = (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 been used, with a revenue of RMB 5 million. The original price of the office building is 4.8 million yuan, and it has been depreciated 3 million yuan. According to the appraisal of the real estate appraisal institution, the price of the building was set at 8 million yuan, with a new discount rate of 50 percent, and the related taxes and taxes of 300,000 yuan. The company shall pay the land value-added tax () 10,000 yuan for sale of the office building. Deduction items = 800 * 0.5 + 30 = 430 Appreciation forehead = 500-430 = 500 Increment rate = 70/430 = 16.28% Land value added tax = 70 * 0.3 = 21 10. In the current period, a taxpayer has processed 12,000 tons of solid salt in a liquid salt of 60000 tons of liquid salt and 10,000 tons of liquid salt (RMB 2 yuan per ton), and obtained a sales income of 6 million yuan. The known solid salt tax is 10 yuan per ton, and the taxpayer should pay the resource tax () ten thousand yuan in this period. Tax = 10-10000 * 12000 * 2 = 100000 13. One coal mine produced 100,000 tons of raw coal in March 2013; The ground pumped 50 million cubic meters of coal bed gas and sold all this month. Known to the mine applicable unit tax amount to 1.5 yuan/ton, coal mine adjacent to a petroleum administrat