试题与答案

A企业2008年2月发生业务如下:向B企业销售房屋1000平方米并取得销售款,平均售

题型:单项选择题 案例分析题

题目:

A企业2008年2月发生业务如下:向B企业销售房屋1000平方米并取得销售款,平均售价0.20万元/平方米;向C企业销售上述同类房屋500平方米并取得销售款,平均售价为0.10万元/平方米。经税务机关审核确认,A向C销售的房屋价格明显偏低且无正当理由。销售房屋适用5%的税率。

某企业销售收入100万元,购入流动资产45万元,固定资产36万元,当期提折旧5万元。若按照生产型增值税进行计算,则该企业的法定增值额为()万元。

A.55

B.60

C.50

D.19

答案:

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参考答案:A

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