问题
单项选择题
下列各项中，属于耕地占用税征税范围的是( )。
A．占用菜地开发花圃
B．占用农村集体所有的土地种植花卉
C．占用食品加工厂用地
D．占用鱼塘建房
答案
参考答案：D
解析： 耕地占用税的征税范围，是纳税人为建房或从事其他非农业建设而占用的国家所有和集体所有的耕地，包括在占用之前三年内属于耕地或农用的土地。
搜题请搜索小程序“爱下问搜题”
下列各项中，属于耕地占用税征税范围的是( )。
A．占用菜地开发花圃
B．占用农村集体所有的土地种植花卉
C．占用食品加工厂用地
D．占用鱼塘建房
参考答案：D
解析： 耕地占用税的征税范围，是纳税人为建房或从事其他非农业建设而占用的国家所有和集体所有的耕地，包括在占用之前三年内属于耕地或农用的土地。
| 短文填空：选择适当的词（组）并用适当形式完成短文。每个词（组）只使用一次，其中有两个词 （组）是多余的。 | |
hours a day." This is what a teacher usually 1______ when he tells his students how to allot (分配) their time. But is it true? Suppose you have a bucket with a small hole in its bottom. Now you are asked to fill the bucket with the water in a basin. If you are too little a boy to lift the basin full of water, you are sure 2______ a bowl or something alike. You will dip out the water from the basin with the bowl and pour it into the bucket.You may dip from the basin again and again. However, you will soon find that as soon as you pour a bowl of water into the bucket, most of the water 3______ through the hole, so you are 4______ able to fill up the bucket this way. On the contrary, if you are an adult, you will 5______ lift the basin and pour the whole basin of water into the bucket at once. Now, the bucket is full. Though the water in it is also leaking out, you at least have filled up the bucket with water. If you want to 6______ the bucket full, you only have to add a bowl of water now and then. The same is true of English learning. Let us 7______ a simple example. If you learn 10 new words today, you are most likely to remember 9 tomorrow. But if you try to learn 30 words today, though you may forget far more than one word, you may 8______ be able to remember 11 or 12 words tomorrow. Day in and day out, you will be able to remember a large number of words, 9______ you may forget some of them. 10______, the more time you spend at a time, the more you will learn on the whole. Of course, the amount of time you spend each time must be within the limit that you do not exhaust (使筋疲力尽) yourself. |