[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f0T_h3S_EDkf6d2WEqXaf-wUpZ7ZHJ2K9ZdUDc3mMioI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-06-19 22:54:53",204894756,[8,9,10,11],"150×5%=7.5万元","200×5%=10万元","150×5%+200×5%=17.5万元","200×5%-150×5%=2.5万元",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},38,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_44344452","6.房产税、契税、土地增值税","2019年2月周某以150万元的价格出售自有住房一套,购进价格200万元的住房一套.已知当地规定的契税税率为 5%,计算周某应缴纳契税税额的下列算式中,正确的是( )",[21,32,41,50,59,68,77,80,90,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],204894750,[25,26,27,28],"坐落于农村的生产厂房","坐落于县城的仓库","坐落于建制镇的饭店","坐落于市区的商场","根据房产税法律制度的规定,下列房产中,不属于房产税征税范围的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],204894751,[36,37,38,39],"纳税人委托施工企业建设的房屋,从办理验收手续之次月起,缴纳房产税","纳税人自行新建房屋用于生产经营,从建成之次月起,缴纳房产税","纳税人购置新建商品房,自房屋交付使用之次月起,缴纳房产税","纳税人将原有房产用于生产经营,从生产经营之次月起,缴纳房产税","根据房产税法律制度的规定,下列关于房产税纳税义务发生时间的表述中,不正确的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],204894752,[45,46,47,48],"房屋产权出典的,承典人为纳税人","应税单位无租使用其他单位的房产,应由使用人代为缴纳房产税","产权未确定及租典纠纷未解决的,房产代管人或者使用人为纳税人","房屋出租的,承租人为纳税人","根据房产税法律制度的规定,下列关于房产税的表述中,不正确的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],204894753,[54,55,56,57],"公园中茶社使用的房产","名胜古迹管理单位的办公用房","老年服务机构自用的房产","公共租赁住房","根据房产税法律制度的规定,下列各项中,不予免征房产税的是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],204894754,[63,64,65,66],"对附属设备和配套设施中易损坏、需要经常更换的零配件,更新后不再计入房产原值","以房屋为载体,不可随意移动的附属设备和配套设施,在会计核算中单独记账与核算的,不应计入房产原值征收房产税","对以房产投资联营、投资者参与投资利润分红、共担风险的,按房产余值作为计税依据计缴房产税","对以房产投资收取固定收入、不承担经营风险的,实际上是以联营名义取得房屋租金,应以出租方取得的租金 收入为计税依据计缴房产税","根据房产税法律制度的规定,下列关于房产税计税依据的表述中,错误的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],204894755,[72,73,74,75],"(1 000 000-350 000)×1.2%=7 800元","(1 000 000-350 000)×(1-30%)×1.2%=5 460元","1 000 000×(1-30%)×1.2%=8 400元","1 000 000×1.2%=12 000元","甲公司2019年拥有一处房产,该房产原值1 000 000元,已提取折旧350 000元.已知从价计征的房产税税率为1.2%,当地规定的房产税扣除比例为30%.计算甲公司2019年应缴纳房产税税额的下列算式中,正确的是( )",{"answer":78,"createTime":5,"id":6,"options":79,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":81,"createTime":82,"id":83,"options":84,"question":89,"source":30,"type":31},[],"2025-06-19 22:54:54",204894757,[85,86,87,88],"出租住房的孙某","转让国有土地使用权的甲公司","出售商铺的潘某","出售写字楼的乙公司","根据土地增值税法律制度的规定,下列各项中,不属于土地增值税纳税人的是( )",{"answer":91,"createTime":82,"id":92,"options":93,"question":98,"source":30,"type":31},[],204894758,[94,95,96,97],"(400+1 000+6 000)×5%=370万元","(400-100)+(1 000+6 000)×5%=650万元","400+(1 000+6 000)×5%=750万元","400+100+(1 000+6 000)×5%=850万元","企业开发房地产取得土地使用权所支付的金额1 000万元;房地产开发成本6 000万元;向金融机构借入资金利 息支出400万元(能够按项目计算分摊并能提供贷款证明),其中超过国家规定上浮幅度的金额为100万元;该省 规定能提供贷款证明的其他房地产开发费用为5%.计算该企业允许扣除的房地产开发费用的下列算式中,正确的 是( )",{"answer":100,"createTime":82,"id":101,"options":102,"question":107,"source":30,"type":31},[],204894759,[103,104,105,106],"国有土地使用权的转让","房地产的出租","国有土地使用权的出让","房产的继承","根据土地增值税法律制度的规定,下列行为中,应缴纳土地增值税的是( )"]