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问题 单项选择题

某企业有原值为2500万元的房产，1999年1月1日将其中的30%用于对外投资联营，投资期限10年，每年固定利润分红50万元，不承担投资风险。已知当地政府规定的扣除比例为20%，该企业1999年度应纳房产税为( ) 万元。

A．24

B．22.8

C．30

D．16.8

答案

参考答案：B

解析： 纳税人以房产联营投资，不承担联营风险，只收取固定收入的，房产税应由出租方按租金收入计缴；未投资的房产仍按房产余值计缴房产税。 本年应纳房产税=50×12%+2500×70%×(1-20%) ×1.2%=6+16.8=22.8(万元)

单项选择题

Louis Armp had two famous nicknames. Some people called him Bagamo. They said his mouth looked like a large bag. Musicians often called him Pops, as a sign of respect for his influence on the world of music.
Born in 1901 in New Orleans, he grew up poor, but lived among great musicians. Jazz had been invented in the city a few years before his birth. Armp often said, "Jazz and I grew up together. "
Armp showed a great talent for music when he was taught to play the comet at a boy’s home. In his late teens, Armp began to live the life of a musician, lie played in parades, clubs, and on the steamboats that traveled on the Mississippi River. At that time, New Orleans was famous for the new music of jazz and was home to many great musicians. Armp learned from the older musicians and soon became respected as their equal.
In 1922 he went to Chicago. There, the tale of Louis Armp began. From then until the end of his life, Armp was celebrated and loved wherever he went. Armp had no equal when it came to playing the American popular song.
His cornet playing had a deep humanity and warmth that caused many listeners to say, "Listening to Pops just makes you feel good all over. " He was the father of the jazz style and also one of the best known and most admired people in the world. His death, on July 6th 1971,was headline news around the world.

Which statement about Armp is true

A．His tale began in New Orleans.
B．He had been born before jazz was invented.
C．His music was popular with his listeners.
D．He learned popular music at a boy’s home.
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问答题 简答题

简述肝性脑病的药物治疗。
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