问题 多项选择题

下列有关房产税的纳税义务发生时间,表述正确的有()。

A.纳税人自建房屋用于生产经营的,自房屋建成之日起缴纳房产税

B.纳税人委托施工企业建设的房屋,自办理验收手续之日起缴纳房产税

C.纳税人将原有房产用于生产经营,从生产经营之月起缴纳房产税

D.纳税人将房屋出租的,白房屋使用或交付的当月起缴纳房产税

E.购置存量房,自办理房屋权属转移、变更登记手续,房地产权属登记机关签发房屋权属证书之次月起计征房产税

答案

参考答案:C, E

解析:纳税人自建房屋用于生产经营的,自建成之日的次月起,计征房产税;纳税人委托施工企业建设的房屋,自办理验收手续之日的次月起,计征房产税;纳税人将房屋出租的,自房屋使用或交付的次月起缴纳房产税。

阅读理解

Dragons can be friendly or fierce (凶狠), they can bring good luck or cause death, but one  thing is sure——people  talk about  them almost everywhere in the world.

In Chinese culture, dragons are generous and wise, although  they can be unpredictable. The dragon was closely connected  to  the royal  family: the emperor's robes (礼袍) have a symbol of a gold dragon with five claws. According  to popular belief,  if you were born  in  the year of the dragon, you are intelligent, brave, and a natural leader.

But in the west, dragons had a different reputation (名声). The very first text in English, the Anglo-Saxon poem Beowulf, tells the story of a Scandinavian hero, Beowulf, who fights and kills a dangerous dragon but is himself killed in the fight. However, across the border in Wales, the red dragon which appears on the Welsh flag is a positive symbol, indicating strength and a sense of national identity.

Why should  the dragon have a different character  in different parts of  the world? Some experts believe it is due to the animals that the myths grew out of.  In the west, the  idea of  the dragon probably came  from  the snake—an animal which people hated and were afraid of.

But in China, the idea of the dragon may have come from  the alligator--a shy animal which lives in rivers, but which  is usually only seen when  there  is plenty of water--a good sign for agriculture(农业). So the Chinese dragon was a bringer of good fortune.

小题1:将划线句子翻译成中文。

_____________________________________________________________

小题2: 阅读填词,每空一词。

In China, people think the dragon may have come from the ____ which is a shy animal. However, in the west, they think the dragon may come from the _____ that they hated and scared.

小题3:What  are  the  differences  between Chinese dragons and western dragons? (从文中找

出相关描述的英语单词或短语,每空至少一个。)

Chinese dragons:_____________        Western dragons:___________.

填空题