试题与答案

2013年某房地产开发公司销售其新建商品房一幢,取得销售收入1.4亿元,已知该公司支

题型:单项选择题

题目:

2013年某房地产开发公司销售其新建商品房一幢,取得销售收入1.4亿元,已知该公司支付与商品房相关的土地使用权费及开发成本合计为4800万元;该公司没有按房地产项目计算分摊银行借款利息;该商品房所在地的省政府规定计征土地增值税时房地产开发费用扣除比例为10%;销售商品房缴纳的有关税金770万元。该公司销售该商品房应缴纳的土地增值税为()万元。

A.2256.5

B.2445.5

C.3070.5

D.3080.5

答案:

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参考答案:A

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