某公司2014年接受税务师事务所纳税审查,关于房产税的有关情况如下:(1)本年委托施

题型:单项选择题 计算题

问题:

某公司2014年接受税务师事务所纳税审查,关于房产税的有关情况如下:

(1)本年委托施工企业建设的房产在5月30日办理验收手续,入账价值是450万元(不含中央空调50万元)验收投入使用。

(2)6月30日,将原值为250万元的闲置用房向乙企业投资,协议规定,甲公司每月向乙企业收取固定收入2.5万元,乙企业的经营盈亏情况与甲公司无关。投资前的房产一直处于闲置状态。

(3)7月7日,改建办公楼,办公楼账面原值550万元,为改造支付费用120万元,加装排水系统支付35万元,该排水系统单独作为固定资产入账,7月底完成改建工程,交付使用。

(4)8月30日,将原值为150万元的闲置房产按照市场价格出租给个人居住,月租金5万元。(该省规定,计算房产税时按原值的30%作为扣除比例)

要求:根据以上资料和税法有关规定,回答以下问题。

业务(1)纳税人新建房产2014年应纳房产税()万元。

A.2.21

B.2.45

C.1.96

D.2.47

考点:注册税务师房产税房产税题库
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阅读短文,根据短文内容及首字母提示,在空白处填入一个适当的单词。

Do you like animals? Do you want to keep animals? Yes, many people like animals and want to keep a lovely animal as a p_____ . It's a pity that they don't have a suitable place to keep them. However, keeping fish may be the best choice.

Why keep them?

People keep dogs and cats because they enjoy their friendship. Fish can not be friendly, but they have beautiful shapes and colors. It's a pleasure to watch as they swim i_____   their tank(水槽)。

What do they need?

First of all, the fish need a suitable (合适的) tank, and you must fill the tank w_____  suitable water. It is also good for t_____  to have a few water plants in the tank to keep the water pure (纯净)。 Putting a few snails (蜗牛) in the tank is a good i_____  . They will keep it c_____  

What about feeding them?

There are many kinds of fish food t_____   you can get in the shops. Most are suitable for all kinds of fish. You should feed your fish only o_____   a day. It is important not to give them  t_____   much food. Just give them as much as they can e_____   up in about 15 minutes. This will keep them healthy.

题型:单项选择题 计算题
有一个粮库,原来存有一批粮食,运走
2
3
后,又运进粮食5.6吨,这时现有存粮是原来存粮的
4
5
,粮库原有存粮多少吨?
题型:单项选择题 计算题

间接抗人球蛋白试验是检测()。

A.患者体内致敏红细胞

B.患者血清中相应的不完全抗体

C.血清中是否有相应ABO IgM抗体

D.血清中是否有相应血型抗原

E.血清中补体含量

题型:单项选择题 计算题

若大气中水蒸气的容积百分比占有25%,大气压强为101.3kPa,则水蒸气压为()。

A.1.26kPa

B.5.OOkPa

C.3.52kPa

D.0.63kPa

E.2.OkPa

题型:单项选择题 计算题

按外汇支付方式划分,汇价分为()。

A.贸易汇价

B.金融汇价

C.电汇汇价

D.信汇汇价

E.票汇汇价

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