某企业原有房产原值3600万元，拥有土地面积58000平方米，9月10日_爱下问搜题

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问题单项选择题

某企业原有房产原值3600万元，拥有土地面积58000平方米，9月10日购置一处旧厂房并取得产权证，固定资产入账价值59万元，占地面积230平方米(房产税扣除率为20%，城镇土地使用税率2元/平方米)，全年应纳房产税和土地使用税是( )。

A．116115元

B．347016元

C．463131元

D．463476元

答案

参考答案：C

解析：计算过程：3600×(1-20%)×1.2%+59×(1-20%)×1.2%÷12× 3＝34.56+ 0.1416＝34.7016(万元) 58000× 2+230×2÷12× 3＝116000+115＝116115(元) 347016+116115＝46313l(元)

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