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id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/gujia/project/" target="_blank" title="2025年房地產(chǎn)估價師招生方案"><img src="/upload/resources/image/2024/11/15/597074.png" alt="2025年房地產(chǎn)估價師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>某房地產(chǎn)開發(fā)項目的利潤為360萬元，土地成本、建設(shè)成本、管理費用、銷售費用合計為2000萬元，投資利息為200萬元，企業(yè)應(yīng)繳納土地增值稅200萬元，該房地產(chǎn)開發(fā)項目的成本利潤率為18%。（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-02-24 08:33</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　2020年房地產(chǎn)估價師考試備考進(jìn)行時，建設(shè)工程教育網(wǎng)房估小編為大家搜集整理了房地產(chǎn)估價師考試歷年試題、易錯題、練習(xí)題等，希望大家在備考的過程中能事半功倍，提高復(fù)習(xí)效率，在2020年房地產(chǎn)估價師考試中取得好成績！<br/>　　<strong>判斷題</strong></p><p style="text-align: left;">　　某房地產(chǎn)開發(fā)項目的利潤為360萬元，土地成本、建設(shè)成本、管理費用、銷售費用合計為2000萬元，投資利息為200萬元，企業(yè)應(yīng)繳納土地增值稅200萬元，該房地產(chǎn)開發(fā)項目的成本利潤率為18%.（　）<br/>　　對<br/>　　錯<br/>　　【正確答案】錯<br/>　　【答案解析】本題考查的是房地產(chǎn)價格構(gòu)成。成本利潤率的計算基數(shù)是成本法的前五個項目。成本利潤率應(yīng)為360/2200＝16.36%.參見教材P298.</p><p style="text-align: center;"><a target="_blank">[天天做題]房地產(chǎn)估價師每日一練>></a></p><p style="text-align: right;"><strong>建設(shè)工程教育網(wǎng)原創(chuàng)·轉(zhuǎn)載請注明出處</strong></p> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new 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