问题 单项选择题

下列各项行为中,需要按照有关规定缴纳城市维护建设税的是( )。

A.国有企业购置房地产

B.个体工商户转让经营用房

C.外商投资企业转让非专利技术

D.进口小汽车

答案

参考答案:B

解析: 购置房地产须缴纳契税,无需缴纳“三税”;外商投资企业转让非专利技术免征营业税;由海关代征的消费税和增值税不计算缴纳城市维护建设税。

阅读理解

阅读理解 

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单项选择题