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问题 单项选择题

城镇土地使用税的计税依据是纳税人实际占用的土地面积，关于该"实际占用土地面积"的确定，下列表述正确的是（）。

A.凡由县级人民政府确定的单位组织测定土地面积的，以测定的土地面积为准

B.尚未组织测定，但纳税人持有政府部门核发的土地使用证书的，以证书确定的土地面积为准

C.尚未核发土地使用证书的，应当以纳税人据实申报土地面积为准，一经申报不得调整

D.尚未核发土地使用证书的，应当以税务机关实地勘验后核定的土地面积为准

答案

参考答案：B

解析：选项A，凡由省级人民政府确定的单位组织测定土地面积的，以测定的土地面积为准；选项C、D，尚未核发土地使用证书的，应当由纳税人据实申报土地面积，并据以缴纳城镇土地使用税，待核发土地使用证书后再作调整。

单项选择题

咨询工程师在项目组织计划实施阶段的工作主要包括：①沟通与调整；②逐层落实工作计划；③组织实施。其正确的顺序是( )。

A．②-③-①
B．①-②-③
C．③-②-①
D．①-③-②
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填空题

Press Photographers


Good press photographers must have an "eye" for news, (26) journalists must have a "nose" for a good story. They must be able to interpret a story and decide rapidly how they can take (27) of the best opportunities to take pictures. The most difficult part of a press photographer’s job is that he or she has to be able to (28) a complicated situation with just one photograph. They rarely have second (29) and must be able to take the required (30) very quickly. Indeed, speed is essential — if the photographs are not (31) for the printing deadline, they are very unlikely to be of any (32) .
Most press photographers begin (33) with a local newspaper. There, the (34) is mostly for material of regional interest. Photographers may be expected to photograph a lot of unexciting events but to (35) the enthusiasm to put "something special" into every picture.
There is (36) competition among those who want to move from local to national newspapers. Here, the work is much more centered on news. The photographer must work (37) greater pressure and (38) more responsibility. Only (39) reliable, talented and resourceful photographers (40) this difficult move. The work is tough and can be (41) . On an overseas assignment, photographers may have to (42) unfamiliar food and accommodation, physical and mental stress, and (43) difficulty in transporting the pictures from an isolated area to get them to the newspaper (44) They also have to (45) the competition from other publications.

A. draw up B. put out C. sum upD. take in
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