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  5    (a)  A property developer, Company R, had the following transactions in 2010:

(1) Sold a land use right for RMB 56 million, which had cost it RMB 42 million and with related legal costs of RMB 1 million.

(2) Sold a factory building for RMB 180 million, which had the following associated costs:

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Required:

Calculate the land appreciation tax (LAT) payable on the above transactions by Company R.             

(b)  List the preferential enterprise income tax (EIT) treatment that applies to each of the following types of project:

(i) income derived from an agricultural/forestry/animal husbandry project;

(ii) income derived from a cultivation of flower/tea/sea farming project;

(iii)  income derived from an approved infrastructure project; and

(iv)  income derived from an approved environmental protection/energy/water conservation project.

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