问题
单项选择题
新征用耕地应缴纳的城镇土地使用税，其纳税义务发生时间是( )。
A．自批准征用之日起满3个月
B．自批准征用之日起满6个月
C．自批准征用之日起满1年
D．自批准征用之日起满2年
答案
参考答案：C
解析： 纳税人新征用的耕地，自批准征用之日起满1年时开始缴纳土地使川税；纳税人新征用的非耕地，自批准征用次月起缴纳土地使用税。
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新征用耕地应缴纳的城镇土地使用税，其纳税义务发生时间是( )。
A．自批准征用之日起满3个月
B．自批准征用之日起满6个月
C．自批准征用之日起满1年
D．自批准征用之日起满2年
参考答案：C
解析： 纳税人新征用的耕地，自批准征用之日起满1年时开始缴纳土地使川税；纳税人新征用的非耕地，自批准征用次月起缴纳土地使用税。
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 I was born in the computer age. 1 . They were already adults when the first personal computer came out. But with the development of technology, more jobs need skills like typing, sending e-mails, etc. When I was in middle school, they started asking me to help them do things with computers. 2 . But my dad would make me stay up to finish his work. My parents even made me talk on the phone whenever there was something wrong with our computer. After realizing my parents really need my help, I tried to be more understanding. After all, I wasn't born knowing how to use a computer. 3 ? I feel that teaching them by myself is better. We can communicate more and share understanding. I know it's usually hard for adults to learn new skills. And a patient teacher is helpful for them. 4 . Parents and teens need to help each other.
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