[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fcTLS0LiTA-kGgt8jCnM4gSYYpuENqc1Tqq6s1zqTEkw":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-03-04 21:15:07",133000533,[8,9,10,11],"400","1 485","1 490","200",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},20,"6dec24a0b179cf9092e5bed0bb913c3b","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F1fe46a04cbb2ccc0eb3a3d9d62a93dd7.png","纳税实务","f64abd16a86147858bbbde918ed29497","初级练习题-资源税类(资源、土地、土增)","2022年5月,某国有企业转让2010年5月在市区购置的一栋办公楼,取得不含增值税收入10 000万元,签订产权转移书据,相关税费115万元,2010年购买时支付价款8 000万元,办公楼经税务机关认定的重置成本价为12 000万元,成新率70%.该企业在缴纳土地增值税时计算的增值额为( )万元",[21,32,41,50,59,68,71,80,89,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],133000528,[25,26,27,28],"58","100","42","25","某林场面积100万平方米,其中森林公园占地58万平方米,防火设施占地17万平方米,办公用地10万平方米,生活区用地15万平方米.该林场需要缴纳城镇土地使用税的面积是( )万平方米","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],133000529,[36,37,38,39],"4 000×5=20 000(元)","(5 000+1 500)×5=32 500(元)","5 000×5=25 000(元)","(4 000+1 500)×5=27 500(元)","甲贸易公司位于市区,实际占地面积为5 000平方米,其中办公区占地4 000平方米、生活区占地1 000平方米;甲贸易公司还有一处位于农村的仓库,实际面积为1 500平方米.已知,城镇土地使用税适用税率每平方米税额为5元.计算甲贸易公司全年应缴纳城镇土地使用税税额的下列算式中,正确的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],133000530,[45,46,47,48],"民航机场工作区用地","民航机场停机坪用地","民航机场场内道路用地","民航机场生活区用地","根据城镇土地使用税法律制度的规定,下列各项中,免征城镇土地使用税的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],133000531,[54,55,56,57],"出让国有土地使用权","转让国有土地使用权","以土地使用权设定抵押","将房屋无偿赠与儿子","根据土地增值税法律制度的规定,下列情形中,应征收土地增值税的是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],133000532,[63,64,65,66],"(20 000-12 000)×40%-20 000×5%=2 200(万元)","(20 000-12 000)×40%-12 000×5%=2 600(万元)","20 000×40%-12 000×5%=7 400(万元)","20 000×40%-(20 000-12 000)×5%=7 600(万元)","甲房地产公司2022年11月销售自行开发的商业房地产项目,取得不含增值税收入20 000万元,准予从房地产转让收入额减除的扣除项目金额12 000万元.已知土地增值税税率为40%,速算扣除系数为5%,甲房地产公司该笔业务应缴纳土地增值税税额的下列计算列式中,正确的是( )",{"answer":69,"createTime":5,"id":6,"options":70,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],133000534,[75,76,77,78],"进口金属矿石的冶炼企业","中外合作开采天然气","在我国境内开采销售原煤的公司","国有企业开采石油","根据资源税法律制度的规定,下列单位和个人的生产经营行为不缴纳资源税的是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],133000535,[84,85,86,87],"8.7万元","9万元","8.9万元","8.4万元","甲煤矿为增值税一般纳税人,2022年8月销售原煤取得不含增值税价款435万元,其中包含从坑口到码头的运输费用10万元、随运销产生的装卸费用5万元,均取得增值税发票.已知资源税税率为2%.甲煤矿当月应缴纳资源税税额为( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":98},[],133000536,[93,94,95,96],"土地使用权未确定或权属纠纷未解决的,由实际使用人纳税","土地使用权共有的,共有各方均为纳税人,由共有各方分别纳税","拥有土地使用权的纳税人不在土地所在地的,由代管人或实际使用人纳税","城镇土地使用税由拥有土地使用权的单位或个人缴纳","根据城镇土地使用税法律制度的规定,下列关于城镇土地使用税纳税人的表述中,正确的有( )",1,{"answer":100,"createTime":5,"id":101,"options":102,"question":107,"source":30,"type":98},[],133000537,[103,104,105,106],"甲企业应纳城镇土地使用税=1 500×3\u002F5×5=4 500(元)","甲企业应纳城镇土地使用税=1 500×5=7 500(元)","乙企业应纳城镇土地使用税=1 500×2\u002F5×5=3 000(元)","乙企业应纳城镇土地使用税=1 500×5=7 500(元)","甲、乙两家企业共有一项土地使用权,土地面积为1 500平方米,甲、乙企业的实际占用比例为3∶2.已知该土地适用的城镇土地使用税税额为每平方米5元.关于甲、乙企业共用该土地应缴纳的城镇土地使用税,下列算式正确的有( )"]