某企业与税务机关共同使用一栋共有土地使用权的建筑物．该建筑物占用土地面积2400平方米，建筑物面积12000平方米(公司与机关的占用比例为3：1)，该企业所在市城镇土地使用税单位税额每平方米5元。该公司应纳城镇土地使用税（）元。
A.0
B.3000
C.9000
D.12000
参考答案：C
解析：纳税单位与免税单位共同使用、共有使用权的土地上的多层建筑，对纳税单位可以按其占用的建筑面积占建筑总面积的比例计征城镇土地使用税。该公司应纳城镇土地使用税=2400×3÷4×5=9000(元)。
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| Recently I've completed my college degree.The__1__course was sociology and the last project was called "smile",which asked us to go out and smile at three people and__2__their reactions. It was freezing.My husband and I went out to McDonald's.We were standing in line,waiting to be__3_when all of a sudden everyone around us began to__4__away from their position. As I turned around I smelled a__5__"dirty body" smell,and there standing behind me were two poor __6__men.As I looked down at the short gentleman__7__to me,he was smiling and his beautiful sky blue eyes searched for__8__. To sit in the restaurant and__9__up,they had to buy something.When the young lady at the counter asked what they wanted,he said coffee because that was all they could__10__. I smiled and asked the lady for two more breakfast meals on two__11__plates.I then walked around the corner to the table that the men had chosen as a__12__spot. I put the plates on the table and__13__the blueeyed gentleman's cold hands with my hands.With tears in his eyes,he said,"Thank you." I noticed all the__14__in the restaurant were set on me.My husband __15__at me and gave me a big hug. I returned to college and handed in a paper about this story as my__16__to the instructor.She read it and then asked,"Can I __17__this?" I nodded.Just at that time I realized in my own way I had__18__the people at McDonald's,my husband,the instructor,and every soul that shared the classroom.I__19__with one of the biggest lessons I would ever learn-unconditional acceptance.We shouldn't__20__people based on their appearance. | |||
| ( )1. A.last ( )2．A.recognize ( )3．A.paid ( )4．A.throw ( )5．A.horrible ( )6．A.old ( )7．A.close ( )8．A.assistance ( )9. A.break ( )10．A.afford ( )11．A.big ( )12．A.resting ( )13．A.shook ( )14．A.customers ( )15．A.laughed ( )16．A.homework ( )17．A.share ( )18．A.involved ( )19．A.graduated ( )20．A.estimate | B．first B．record B．treated B．give B．curious B．healthy B．due B．acceptance B．pick B．enjoy B．separate B．eating B．shared B．hands B．smiled B．project B．spare B．contacted B．accomplished B．guarantee | C．hardest C．describe C．served C．take C．dull C．homeless C．superior C．advice C．cheer C．spend C．beautiful C．visit ing C．clapped C．eyes C．shouted C．assignment C．care C．investigated C．disappeared C．judge | D．easiest D．imagine D．charged D．back D．familiar D．disabled D．similar D．admission D．warm D．drink D．special D．watching D．covered D．sounds D．stared D．ac hievement D．support D．touched D．succeeded D．approach |