试题与答案

2014年甲公司房产原值1000000元,已提取折旧350000元。已知从价计征房产

题型:单项选择题

题目:

2014年甲公司房产原值1000000元,已提取折旧350000元。已知从价计征房产税税率为1.2%,当地规定的房产税扣除比例为30%,甲公司当年应缴纳房产税税额的下列计算中,正确的是()。

A.(1000000-350000)×1.2%=7800元

B.(1000000-350000)×(1-30%)×1.2%=5460元

C.1000000×(1-30%)×1.2%=8400元

D.1000000×1.2%=12000元

答案:

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