某单位有两处应税地下建筑设施，分别为工业用途房产和非工业用途_爱下问搜题

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问题单项选择题

某单位有两处应税地下建筑设施，分别为工业用途房产和非工业用途房产。其中工业用途房产是单独的地下建筑，房产原值20万元；而非工业用途房产是其设立的商场的地下超市，房产原值80万元，该商场共建有地上五层、地下一层，上下相连，地上五层房产原值500万元。该省规定房产税依照房产原值一次减除30%后的余值计算缴纳。同时规定：工业用途地下建筑房产可以原价的50%作为应税房产原值；商业和其他用途地下建筑房产可以原价的70%作为应税房产原值。该单位每年需缴纳房产税（）万元。

A.5.28

B.4.96

C.5.32

D.4.86

答案

参考答案：B

解析：对于与地上建筑物相连的自用地下建筑物，如房屋地下室、地下停车场、商场地下部分等，应将地下部分与地上房屋视为一个整体，按照地上房屋建筑物有关规定计征房产税。应纳房产税=20×50%×（1-30%）×1.2%+（500+80）×（1-30%）×1.2%=4.96（万元）

完形填空

As she walked round the large shop, Edith realized how difficult it was to choose a suitable Christmas 16 for her father.
She 17 that he were as easy to please as her mother, who was 18 satisfied with perfume(香水). 19, shopping at this time of the year was not a most 20 job. People 21 on your feet, pushed you with their shoulders and almost 22 you over in their hurry in order to 23 something cheap ahead of you.
Partly to have a rest, Edith paused in front of a counter, where some beautiful ties were on 24. "They are 25 silk," the shop assistant told her with a smile trying to 26 her to buy one. But Edith knew from past 27 that her choice of ties hardly ever pleased her father.
She moved on slowly and then, quite by chance, 28 where a small crowd of men had gathered round a counter. She found some fine pipes on sale and the 29 were very beautiful. Edith did not hesitate for long, although her father 30 smoked a pipe once in a while, she believed this was 31 to please him.
When she got home, with her small but 32 present hidden in her handbag, it was time for supper and her parents were already 33 table. Her mother was in great 34. "Your father has at last decided to stop smoking," she told her daughter happily. Edith was so 35 that she could not say a single word.

B．Fortunately

D．satisfactory

B．well-chosen

D．disappointment

判断题

只要不吃含胆固醇高的食物，体内血脂就绝对不会升高。