试题与答案

某市一房地产企业,2009年相关业务如下: (1)与国土局签订土地使用出让合同,合

题型:问答题

题目:

某市一房地产企业,2009年相关业务如下:
(1)与国土局签订土地使用出让合同,合同约定支付出让金3000万元;
(2)全年财务资料记载销售商品房收入8000万元,其中从2008年预收账款科目按权责发生制确认的收入2000万元,其余为现房销售收入,并签订合同;
(3)计入预收账款的商品预售收入3000万元;
(4)年初签订租赁合同一份,将已经完工的某开发项目的商铺出租,期限为两年,约定两年租金240万元。签订合同时,预收一年的租金。商铺部分的计税价值为3500万元。
(提示:契税税率为3%,商品房销售均签订合同,计算结果以万元为单位)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:
1.公司2009年应缴纳的契税;

答案:

参考答案:应缴纳的城市维护建设税和教育费附加=456×(7%+3%)=45.6(万元)

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restaurants play music. You might even hear music in an office 1_______ on a farm.
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     Scientists also believe that loud, fast music makes people eat faster. People actually chew 6_______ food
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     Some scientists think that makes you think and learn better. They say that music helps students to be
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