问答题

李某系某市居民．于2010年2月以50万元购得一临街商铺，同时支付相关税费1万元，购置后一直对外出租。2013年5月，将临街商铺改租为卖，以80万元转让给他人，经相关评估机构评定，房屋的重置成本价为70万元，成新度折扣率为80％。
要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。(不考虑地方教育附加)
(1)李某转让商铺应缴纳的营业税、城建税、教育费附加。
(2)李某转让商铺应缴纳的印花税。
(3)李某转让商铺应缴纳的土地增值税。
(4)李某转让商铺应缴纳的个人所得税。

【参考答案】

(1)营业税、城建税和教育费附加=(80-50)×5％×(1+7％+3％)=1．65(万元)
(2)印花税=80......

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We need to follow the lead of Britain's families and put in the hard work to renew the contract between the generations.You don't get a better Britain by chance-you have to build it.Nor are we likely to overcome the divides facing our country by accident-we have to unify it.But when it comes to ensuring that Britain works for all generations,young and old,as a society we too often leave il to chance,something families would never do.The giving and taking of the generational contract,in which we support young and old,feels like the natural order of things.Cont.ributing when we can and being looked after when in need is what we do every day as 14 million parents bring up their children.And just as that contract underpins our families,it has long underpinned our socieLy and welfare state.But this intergeneraLional conLiact is under pressure.We are already failing to provide the social care our older generations deserve,need and expect.And this is before the real pressures,and a~24bn bill,from delivering on our health and care obligations in an ageing society arrive in the next decade.Solution after solution has been panned,binned or pushed into the long grass by government after government.The need co renew our intergenerational conLract is clear and urgenl,bul doing so is far from easy.It requires new thinking and tough trade-offsPfrom how we deal wich the fiscal pressures of an ageing society in a way that is generationally fair,to how we deliver the housing young people need while respecting the communities everyone values.And the polit,ics are far from straightforward.Renewal should involve an agenda appealing to all generations,but voters'party preferences have never been so starkly divided by age.This state of affairs-with the Conservatives reliant on older people who are most likely to vote,and Labour sitting on a lead amongst younger generations who represent the fucure of British elections-is not desirable for the parties themselves or our counlry as a whole.We need our political leaders co rise to this challenge with an appeal to all generations.It can be done,as the forthcoming final report of the Incergenerational Comm]ssion will lay out.We can deliver the health and care older generations deserve,withoul simply asking younger workers to bear all the costs.We can do more to promote educacion and skills,especially for those who have not chosen on the university route.We can provide more security for yoimg people,from the jobs they do to the homes they renL.And we can show younger generations thal owning a home is a realit,y not a dislanl prospect in 21st-century Britain.Such an appeal across generations is che route to building a better Bricain-and a more united one,too.What does the real pressure that the inter-generational contract is facing refer to?
A.ThenewcontractisunabletounclerpinfamiliesinBritain
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问答题
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