浙江省某工业企业执行企业会计准则,2012年12月购入营业房一处准备出租经营,资产购置成本为400万元,房产证、土地使用证年限均为37年。企业法律部门草拟合同规定租赁期限37年,租赁期前20年共收取租金700万元,后17年免收租金。企业财务人员根据合同计算应缴纳的各税费:营业税为700×5%=3(5万元);城建税35×5%=1.7(5万元);教育费 Zhejiang Province, an industrial enterprise implementation of Accounting Standards, December 2012 to buy a business office ready for rental business, the cost of acquisition of assets 4000000 yuan, real estate license, land use certificate for a period of 37 years. The corporate legal department drafted the contract stipulating that the term of the lease should be 37 years and a total of RMB7,000,000 should be charged for the first 20 years before the lease term and no rent for the next 17 years. The enterprise finance staff shall calculate the tax payable according to the contract: sales tax is 700 × 5% = 3 (50,000 yuan); urban construction tax is 35 × 5% = 1.7 (50,000 yuan); education fee