2011年初级会计职称经济法精选考试试题（3）

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2011年初级会计职称 (http://www.yhzylm.com)考试经济法基础精选考试试题及答案（3）
1.下列各项中，符合房产税纳税义务人规定的是（　）。
A.产权属于集体的由承典人缴纳
B.房屋产权出典的由出典人缴纳
C.产权纠纷未解决的由代管人或使用人缴纳
D.产权属于国家所有的不缴纳
【正确答案】C
【答案解析】本题考核房产税的纳税义务人。
2.某企业一幢房产原值600000元，已知房产税税率为1.2%，当地规定的房产税扣除比例为30%，该 房产年度应缴纳的房产税税额为（　）元。考试联系：QQ:1538181538
A.9360
B.7200
C.5040
D.2160
【正确答案】C
【答案解析】本题考核房产税的计算。应纳房产税＝600000×（1－30%）×1.2%＝5040（元） 。
3.某企业有原值为2500万元的房产，2008年1月1日将其中的30%用于对外投资联营，投资期限10 年，每年固定利润分红50万元，不承担投资风险。已知当地政府规定的扣除比例为20%，该企业2008年度 应纳房产税（　）万元。
A.24
B.22.8
C.30
D.16.8
【正确答案】B
【答案解析】本题考核房产税的计算。该企业从价计征的房产原值=2500×（1-30%）＝1750（万元）；应缴纳的房产税=1750×（1-20%）×1.2%＋50×12%＝22.8（万元）。
4.某企业2008年委托施工企业修建物资仓库，8月底办理验收手续，工程结算支出50万元，并按此成本计 入固定资产。已知当地政府规定的扣除比例为30%，该企业2008年度应缴纳的房产税为（　） 。
A.1400元
B.1750元
C.2800元
D.4200元
【正确答案】A
【答案解析】本题考核房产税的计算。纳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，本题 按照9-12月计算税额=500000×（1—30%）×1.2%×4÷12=1400（元）。
5.按照规定应缴纳契税的纳税人是（　）。
A.出让土地使用权的国土资源管理局
B.销售别墅的某房地产公司
C.承受土地、房屋用于医疗、科研的医院
D.购买花园别墅的用户
【正确答案】D
【答案解析】本题考核契税的纳税人。契税由买方即承受方缴纳。
6.契税的纳税人是在我国境内转让土地、房屋权属的单位和个人。（　）
【正确答案】×
【答案解析】本题考核契税的纳税人。契税的纳税人，是指在我国境内承受土地、房屋权属转移的单位和个人，而 并非是转让者。
7.根据《契税暂行条例》规定，下列各项中，属于契税征税对象的有（　）。
A.房屋买卖
B.国有土地使用权出让
C.房屋赠与
D.农村集体土地承包经营权转移
【正确答案】ABC
【答案解析】本题考核契税的征税对象。土地使用权的转让，但不包括取得的农村集体土地承包经营 权的转让。
8.林某有面积为140平方米的住宅一套，价值96万元。黄某有面积为120平方米的住宅一套，价值72万 元。两人进行房屋交换，差价部分黄某以现金补偿林某。已知契税适用税率为3%，黄某应缴纳的契税税额为（　 ）万元。
A.4.8
B.2.88
C.2.16
D.0.72
【正确答案】D
【答案解析】本意考核契税的计算。黄某应缴纳的契税＝（96－72）×3%＝0.72（万元） 。
9.2008年，王某获得单位奖励房屋一套。王某得到该房屋后又将其与李某拥有的一套房屋进行交换。房地产 评估机 (http://www.yhzylm.com)构评估奖励王某的房屋价值30万元，李某房屋价值35万元，协商后，王某实 际向李某支付房屋交换价格差额款5万元。税务机关核定奖励王某的房屋价值28万元。已知当地规定的契税税率 为4%。计算王某应缴纳的契税税额。
【正确答案】
（1）王某获奖承受房屋权属应缴纳的契税税额＝280000×4%＝11200（元）
（2）王某房屋交换行为应缴纳的契税税额＝50000×4%＝2000（元）
（3）王某实际应缴纳的契税税额＝11200＋2000＝13200（元）
10.以下行为中，应缴纳契税的有（　）。
A.以相等价格交换房屋
B.城镇职工按国家规定第一次购买公有住房
C.个人承受荒山土地使用权，用于农业生产
D.以土地、房屋权属抵债
【正确答案】D
【答案解析】本题考核契税的税收优惠。选项A、B、C均免征契税。
编辑推荐：
2011初级会计职称初级会计实务预测试题汇总 (http://www.yhzylm.com)
2011年初级会计职称资格考试考前注意事项 (http://www.yhzylm.com)
2011年会计职称考试单选题快速计算经验 (http://www.yhzylm.com)

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