文档介绍：土地增值税试卷
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities10
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
《土地增值税》试卷
姓名
单项选择题
多项选择题
判断题
计算题
总分
一、单项选择题（共10题，每小题2分，共20分。每题只有一个正确答案）
1、下列各项中，属于土地增值税纳税人的是（ ）。
，处于抵押期间
2、下列项目中，属于土地增值税免税范围的有（ ）。
，增值额超过扣除项目金额之和20％的
（投资于房地产开发企业）的房产
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities3
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
3、下列项目中，属于土地增值税中房地产开发成本的是（ ）。
4、依照土地增值税的规定，建造普通标准住宅出售的可享受税收优惠，下列各项符合普通标准住宅标准的是（ ）。
，最高不超过180平方米
％
％
5、某公司销售一幢已经使用过的办公楼，取得收入500万元，办公楼原价480万元，已提折旧300万元。经房地产评估机构评估，该楼重置成本价为800万元，成新度折扣率为五成，销售时缴纳相关税费30万元。该公司销售该办公楼应缴纳土地增值税（ ）万元。