2009年某市区化工厂受让一块土地,将其建成办公楼以后与本市区某房地产开发公司交换商

题型:单项选择题

问题:

2009年某市区化工厂受让一块土地,将其建成办公楼以后与本市区某房地产开发公司交换商品房一幢,双方签订的产权转移书据上各自注明办公楼作价900万元、商品房作价 1000万元,化工厂支付补价100万元。化工厂受让土地使用权支付的相关价款与费用共计350万元,土地开发成本100万元,开发费用50万元(不含印花税);房地产开发公司建造商品房发生的土地使用费支出200万元,房地产开发成本和费用分别为350万元和 100万元。
根据上述资料和税法有关规定,回答下列问题:(该市核定房地产开发费用列支比例为9%,计算结果保留两位小数)

假定不考虑其他业务,房地产开发公司应该缴纳的企业所得税为( )万元。

A.51.36
B.55.98
C.53.24
D.52.58

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:单项选择题

填写下列表格:(填:增大、减小、不变、正向移动、逆向移动或没影响)

可逆反应N2(g) + 3H2(g)2NH3(g) (正反应为放热反应)
改变的条件v(N2)v(NH3)化学反应速率对化学平衡的影响
减小N2的浓度减小  逆向移动
增加NH3的浓度 增大增大 
增加体系的压强增大 增大 
升高体系温度增大增大  
使用催化剂  增大没影响

题型:单项选择题

关于进口大型二手成套设备,以下表述错误的是()。

A.属于法定检验检疫货物

B.须办理旧机电产品备案

C.须向入境口岸检验检疫机构报检

D.报检时须提供国外官方机构出具的检验证书

题型:单项选择题

专家推荐的刷牙方法包括()。

A.拉锯式横刷法

B.水平颤动法

C.旋转刷牙法

D.B和C

E.A和B

题型:单项选择题

结合某地热力环流示意图,回答下题。

能正确表示甲地近地面在垂直方向上等温线与等压线关系的图示是()

A.A

B.B

C.C

D.D

题型:单项选择题

A deal is a deal—except, apparently, when Entergy is involved. The company, a major energy supplier in New England, provoked justified outrage in Vermont last week when it announced it was reneging on a longstanding commitment to abide by the state’s strict nuclear regulations.

Instead, the company has done precisely what it had long promised it would not challenge the constitutionality of Vermont’s rules in the federal court, as part of a desperate effort to keep its Vermont Yankee nuclear power plant running. It’s a stunning move.

The conflict has been surfacing since 2002, when the corporation bought Vermont’s only nuclear power plant, an aging reactor in Vernon. As a condition of receiving state approval for the sale, the company agreed to seek permission from state regulators to operate past 2012. In 2006, the state went a step further, requiring that any extension of the plant’s license be subject to Vermont legislature’s approval. Then, too, the company went along.

Either Entergy never really intended to live by those commitments, or it simply didn’t foresee what would happen next. A string of accidents, including the partial collapse of a cooling tower in 207 and the discovery of an underground pipe system leakage, raised serious questions about both Vermont Yankee’s safety and Entergy’s management—especially after the company made misleading statements about the pipe. Enraged by Entergy’s behavior, the Vermont Senate voted 26 to 4 last year against allowing an extension.

Now the company is suddenly claiming that the 2002 agreement is invalid because of the 2006 legislation, and that only the federal government has regulatory power over nuclear issues. The legal issues in the case are obscure: whereas the Supreme Court has ruled that states do have some regulatory authority over nuclear power, legal scholars say that Vermont case will offer a precedent-setting test of how far those powers extend. Certainly, there are valid concerns about the patchwork regulations that could result if every state sets its own rules. But had Entergy kept its word, that debate would be beside the point.

The company seems to have concluded that its reputation in Vermont is already so damaged that it has noting left to lose by going to war with the state. But there should be consequences. Permission to run a nuclear plant is a public trust. Entergy runs 11 other reactors in the United States, including Pilgrim Nuclear station in Plymouth. Pledging to run Pilgrim safely, the company has applied for federal permission to keep it open for another 20 years. But as the Nuclear Regulatory Commission (NRC) reviews the company’s application, it should keep in mind what promises from Entergy are worth.

In the author’s view, the Vermont case will test()

A. Entergy’s capacity to fulfill all its promises

B. the nature of states’ patchwork regulations

C. the federal authority over nuclear issues

D. the limits of states’ power over nuclear issues

更多题库