运输企业开展联运业务时,以取得的收入扣除支付给以后的承运者的运费、装卸费、包装费等费用后的余额为营业税的计税营业额。( )

听力原文：M: Good morning, madam. Can I help you?W: I'd like to see some handbags.M: Here they are. They are in many sizes and shapes. The black one with flowers is very popular. So is the white one.W: They do look very nice. I can't make up my mind.M: Why don't you take both? I'm sure your friends will like them.W: That's a good idea. I'll take them both then.M: Let me wrap them up for you.W: How much do they cost?M: Sixty-five yuan in all.(12)A．Handbags.B．Flowers.C．Black flowers.D．Both the black and the white flowers. 点击查看答案

某房地产开发公司2012年整体出售了其新建的商品房，与商品房相关的取得土地使用权所支付的金额和开发成本共计10000万元；该公司没有按转让房地产项目计算分摊银行借款利息；该项目所在省政府规定，计征土地增值税时，房地产开发费用扣除比例按国家规定的最高比例计算；与转让该商品房有关的税金为200万元（不含印化税）。计算转让该商品房应缴纳的土地增值税时。应扣除的房地产开发费用和财政部确认的“其他扣除项目”的金额合计为（）万元。

A．1500
B．2000
C．2500
D．3000

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