问题 单项选择题

某企业2013年初实际占地面积为2000平方米,2013年4月底该企业为扩大生产,根据有关部门的批准,新征用非耕地3000平方米。该企业所处地段适用年税额5元/平方米。该企业2013年应缴纳城镇土地使用税()。

A、1万元

B、3万元

C、2万元

D、5万元

答案

参考答案:C

解析:应纳城镇土地使用税=2000×5+3000×5×8÷12=20000(元)。此外,根据规定,新征用非耕地的,应该是在新征用的次月开始纳税的,即从5月开始纳税,故2013年4月新征用的非耕地需要缴纳的城镇土地使用税的时间是8个月。

阅读理解

I believe that my country, Poland, is a perfect example for a place where food is particularly important. When we were little children, we began to understand how much a loaf of bread meant to our parents—to some it might sound silly but for me the custom of kissing bread before you started cutting it was simply amazing. It's not so common nowadays to treat food that way, since you hardly ever bake your own bread. Besides, everyone would call you crazy if you tried to kiss every bread roll before you ate them! But though we no longer make our food from scratch (起点), some customs have been kept--that's why I feel so sorry every time I have to throw any food away—even though I no longer live with my parents and nobody would blame me for this anymore!

Many people of our nation are still working as farmers, eating what they grow and harvest and therefore enjoying everything more. It's widely known that you value more anything that needs your effort in the first place. In most homes in Poland, especially those of farmers, the whole family would try and have their meals together--extremely difficult now, but so rewarding (值得) ! You can share other members' troubles and successes, give your children some attention, or just sit down for a moment instead of rushing through life aimlessly. Furthermore, your body, and stomach in particular will be very grateful (感激) for such a time!

In Poland, a wedding, Christmas or even a birthday is celebrated with a great meal. Women in the house get together and cook, sometimes for a few days before the event, and the extremely good or unusual food will be remembered and widely talked about.

You cannot over-value the importance of food in the country. What's more, almost everyone in Poland will be as interested in the topic as I am.

小题1:When the writer was a child, he / she ________.

A.found people were crazy about bread

B.began to realize the importance of food

C.thought that cutting bread was amazing

D.learned people hardly baked their own bread小题2:The writer feels very sorry when he/she has to throw away any food because

A.he/she makes food from scratch

B.his/her parents would blame him/her

C.some customs still have effect on him/her

D.many people are still working hard as farmers小题3: From the text, we can learn that, in Poland, ________.

A.most meals can be interesting topics for a long time

B.the whole family often have meals together nowadays

C.it's common for women to get together to cook for a few days

D.family members can know more. about each other by having meals together

单项选择题 B1型题