试题与答案

某企业2012年1月1日开业,相关资料如下:(1)开业时领取房屋产权证、营业执照、土

题型:单项选择题

题目:

某企业2012年1月1日开业,相关资料如下:

(1)开业时领取房屋产权证、营业执照、土地使用证、安全生产许可证各一份;

(2)企业地处郊区,其厂房原值300万元,在郊区以外的农村还有一仓库,原值为50万元;

(3)该企业共占地8000平方米,其中厂区内开辟绿化区,面积达到800平方米。

当地规定房产税按房产原值减除30%后的余值计税;城镇土地使用税每平方米税额为5元。

该企业应缴纳的房产税为()万元。

A.0 

B.2.52 

C.2.94 

D.3.6

答案:

参考答案:B

解析:

房产税在城市、县城、建制镇和工矿区征收。该企业应缴纳的房产税=300x(1-30%)x1.2%=2.52(万元)。

考点

财产税制

试题推荐
题型:完形填空
A young mother set her feet on the pathway of the life. “Is the way long?”
And her guide said, “Yes, and the way is hard. And you will be old ____ you reach the end of it, but the end will be better than the beginning.” But the young mother was happy and would not ____ anything could be better than these years. So she ____ with her children and gathered flowers for them along the way and bathed with them in the clear springs. The sun shone on them, and life was good. And the young mother cried, “ Nothing will be ____ than this.”
Then the night came. And the storm (暴风雨) ____ them and the path was dark, and the children shook with ____ and cold. And the mother drew them close and covered them with her clothes, and the children said, “ Oh, Mum, we are not afraid, for you are ____, and we know that no harm (伤害) can come to us.” And the mother said, “This is better than the ____ of the day, for I have taught my ____ courage.”
And the morning came. There was a hill ahead, and the children ____ it and soon grew tired. And the mother was ____, too. But she said to the children, “ A little patience and we are there.” So the children climbed and climbed, and when they reached the top, they said, “Mum, we ____ not have done it without you.” And when the mother lay down to sleep that night, she ____at the stars and said, “This is a better day than the ____ , for my children have learned determination(决心) in the face of ____. Yesterday I gave them courage—today I gave them strength.”
小题1:
A.afterB.beforeC.since D.until
小题2:
A.know B.believeC.feelD.find
小题3:
A.worked B.stayedC.playedD.studied
小题4:
A.worseB.betterC.easierD.sadder
小题5:
A.hitB.beatC.tookD.carried
小题6:
A.excitementB.happiness C.interestD.fear
小题7:
A.farB.awayC.nearD.out
小题8:
A.coldestB.coolestC.darkest D.brightest
小题9:
A.studentsB.classmates C.friendsD.children
小题10:
A.walkedB.movedC.climbedD.flew
小题11:
A.tiredB.happy C.angryD.proud
小题12:
A.willB.canC.could D.shouldn’t
小题13:
A.looked overB.looked on C.looked afterD.looked up
小题14:
A.lastB.nextC.latestD.second
小题15:
A.darkB.difficultiesC.failureD.success
查看答案
题型:单项选择题

罪犯肯定就是甲、乙、丙三人中的一个人。乙没有作案时间,可以排除;丙不掌握作案的手段,也可以排除;因此可以断定,甲一定是罪犯。
以下哪一项与上面的推理方法相同( )

A.三个苹果三个人分,小刚拿了—个,小明拿了—个,剩下的—个自然就是小勇的了

B.王群或者是围棋协会的成员,或者是桥牌协会的成员,或者是象棋协会的成员。既然王群既是桥牌协会的成员又是象棋协会的成员,那他肯定就不是围棋协会的成员

C.人的正确思想或者是从天上掉下来的,或者是人头脑中固有的,或者是从实践中得来的。人的正确思想不是从天上掉下来的,也不是人的头脑中固有的,所以只能是从实践中得来的

D.小李既在单位上班,又到外面打工,还搞股票买卖。上班可以拿到工资,打工可以拿到劳务费,所以他炒股票有资金上的保证

查看答案
微信公众账号搜索答案