问题 单项选择题

按照城镇土地使用税的有关规定,下列表述正确的是()。

A.城镇土地使用税由拥有土地所有权的单位或个人缴纳

B.土地使用权未确定或权属纠纷未解决的暂不缴纳税款

C.土地使用权共有的,由共有各方分别按其使用面积纳税

D.对外商投资企业和外国企业暂按实际使用面积纳税

答案

参考答案:C

解析:城镇土地使用税由拥有土地使用权的单位或个人缴纳;土地使用权未确定或权属纠纷未解决的实际使用人为纳税义务人;外商投资企业和外国企业不交纳土地使用税。

单项选择题
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信息匹配

A. The Development of an Early Union.

B. Support from the Public.

C. The Decline of an Early Union.

D. A Brief Comparison between the Union and the Medieval Craft Guilds.

E. Management's Reaction to the Labour Movement.

F. Reasons for starting a Union.

1. _____

     Some scholars have associated trade unions with the medieval craft guilds (中世纪的行会), but

there are important differences between the two.The guild members were masters craftsmen who owned

capital and often employed workers.Unions are known as associations of workers with similar skills.

2. _____

     In the past, individual worker had no control over the conditions of their working lives; political and

economic power was concentrated in the hands of wealthy business owners.Workers found, however,

that there was strength in uniting.From their earliest years, union objectives have been higher wages and

improved working conditions.

3._____

     Employers resisted, of course.They made great efforts to stop union organizing its activities.Union

members were fired, workers were forced to sign contracts in which they promised not to join a union,

and companies hired strikebreakers (罢工破坏者) and even gunmen to frighten organizers.

4._____

     One of the earliest successful labour organizations in the United States was the Knights of Labour,

founded in 1869.The Knights, which included both skilled and unskilled workers, attempted to organize

all workers into one great union.After it successfully struck the Wabash railroad owned by Jay Gould in

1885, its popularity and power grew dramatically.In 1886 the Knights had 700,000 members.

5._____

     The decline of the Knights of Labour, however, came quickly.The strike against Gould was gradually

broken, and the Knights radical positions on social issues cost them public support.In the end, a lack of

unity as well as the rapid inflow of unskilled immigrants weakened the union's economic power, and the

organization came to an end.