试题与答案

某有经营收入的科研单位,属于国家财政部门拨付事业经费,实行差额预算管理的事业单位,

题型:单项选择题

题目:

某有经营收入的科研单位,属于国家财政部门拨付事业经费,实行差额预算管理的事业单位,2009年度发生如下业务:
(1)2月份,与某单位签订房屋租赁合同一份,但由于不能明确租赁期限,在合同中只规定了月租金1200元;
(2)7月份,接受委托为某公司保管货物,签订一份仓储保管合同,保费金额8万元,货物金额20万元;
(3)8月份,签订委托加工承揽合同两份,其中一份合同分别记载由受托方提供原材料,价值30万元,另收取加工费10万元;另一份合同规定由本单位提供原材料价值50万元,受托方收取加工费15万元;
(4)11月份,以自己的一栋价值50万元的房产作为抵押,取得银行抵押贷款40万元,并签订银行抵押贷款合同,但年底由于资金周转困难,按合同将房产产权转移给银行,并依法签订产权转移书据,银行补足差价10万;
(5)该单位账簿有两种:一类是记载经营业务的账簿,有10本,累计资金300万元;另一类是不记载经营业务的账簿,共20本。
根据上述资料和税法有关规定,回答下列问题:

抵押、抵债行为应缴纳的印花税为( )元。

A.275

B.280

C.270

D.265

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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