题目内容

甲房地产开发公司销售一栋新建写字楼取得收入10000万元（不含增值税）。已知该公司为取得土地使用权所支付的金额为500万元，房地产开发成本为2000万元，经税务机关批准扣除的房地产开发费用为400万元，与房地产有关的税金为600万元。其他规定：从事房地产开发的纳税人可按土地价款及有关费用与开发成本之和的20%进行加计扣除。要求：计算该企业应纳土地增值税额万元。土地增值税的税率

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