一、单项选择题1.甲公司为增值税一般纳税人,适用的增值税税率为17%。该公司共有100名职工,其中80名为直接生产人员,20名为公司总部管理人员。2012年有关职工薪酬的业务如下:1月1日,甲公司购买了100套全新的公寓拟以优惠价格向职工出售,甲公司拟向直接生产人员出售的住房平均每套购买价为200万元,出售的价格为每套120万元;拟向管理人员出售的住房平均每套购买价为280万元,出售的价格为每套 First, the individual multiple choice questions A company is a general taxpayer of value added tax, the applicable VAT rate of 17%. The company employs 100 people, of whom 80 are direct production personnel and 20 are corporate headquarters managers. The business related to staff compensation in 2012 is as follows: On January 1, Company A purchased 100 brand new apartment units to be sold to staff and workers at a discounted price. On average, the purchase price of each unit sold by Company A to direct production staff was $ 2 million , The sale price of 1.2 million per set; proposed to managers to sell the average purchase price of 2.8 million per set, the sale price per set