问题 单项选择题

根据现行规定,以下关于房产税的表述,正确的是( )。

A.对居民住宅区内业主共有的经营性房产,由房产所有人缴纳房产税

B.对于地下建筑物属于工业用途房产的,以房产原值的10%~30%为计税依据

C.纳税人对原有房屋进行改建、扩建的,不增加房屋的原值,不作为房产税计税依据

D.对于与地上房屋相连的地下建筑,应将地下部分与地上部分视为一个整体按照地上房屋建筑的有关规定计算征收房产税

答案

参考答案:D

解析: 选项A,应该是以实际经营(包括自营和出租)的代管人或使用人缴纳房产税;选项B应该以房屋原价的50%~60%为应税房产原值,在此基础上再扣除原值减除比例,才是房产税的计税依据;选项C,纳税人对原有房屋进行改建、扩建的,要相应增加房屋的原值,要作为计税依据。

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America is growing older. Fifty - eight years ago, only 4 out of every 100 people in the United States were 65 or older. To day, 10 out of every 100 Americans are over 65. The aging of the population will affect(影响)American society in many ways—education, medicine, and business. Quietly, the graying of America has made us a very different society—one in which people have a quite different idea of what kind of behavior(行为) is suitable(合适)at various , ages.

  A person s age no longer tells you anything about his/her social position, marriage or health. There’s no longer a particular year in which one goes to school or goes to work or gets married or starts a family. The social clock that kept us on time and told us when to go to school, get a job, or stop working isn’t as strong as it used to be. It doesn’t surprise us to hear of a 29 - year - old university president or a 35 - year -old grandmother, or a 70 year - old man who has become a father for the first time. Public ideas are changing.

  Many people say, “I am much younger than my mother— or my father— was at my age. ”No one says“Act your age” any more. We’ve stopped looking with surprise at older people who act in youthful ways.

小题1:It can be learnt from the text that the aging of the population in America ________ .

A.has made people feel younger

B.has changed people’s social position

C.has changed people’s understanding of age

D.has slowed down the country’s social development小题2:The underlined word “one” refers to ________ .

A.a society

B.America

C.a place

D.population小题3:“Act your age” means people should ________ .

A.be active when they are old

B.do the right thing at the right age

C.show respect for their parents young or old

D.take more physical exercise suitable to their age小题4:If a 25 - year - old man becomes general manager of a big firm, the writer of the text would most probably consider it ________ .

A.normal

B.wonderful

C.unbelievable

D.unreasonable