问题 单项选择题

某企业占用林地100万平方米建造高尔夫球场,还占用林地50万平方米开发经济林木,所占耕地适用的定额税率为20元/平方米。该企业应缴纳耕地占用税( )。

A.800万元
B.2000万元
C.1000万元
D.3000万元

答案

参考答案:B

解析: 占用林地、牧草地、农田水利用地、养殖水面以及渔业水域滩涂等其他农用地建房或者从事非农业建设的,按规定征收耕地占用税。该企业建造生态高尔夫球场占地属于从事非农业建设,应缴纳耕地占用税=100×20=2000(万元)。开发经济林木占地属于耕地,不缴耕地占用税。

阅读理解

阅读理解。

     Jane lives in London and she loves fashionable clothes. She is in Beijing now to buy Chinese clothes.

A saleswoman is trying to help her for that. (S=Saleswoman  J=Jane)

S: This is a Qing Dynasty style dress. It is made of silk and it has the Chinese word for happiness on the 

    back. Have a try in the fitting room. I'm daydaytest Placeholder!

J:  Look. The dress is a bit tight. I feel difficult to walk.

S: Oh, yes, you do. But you can try a jacket and trousers.

J: You mean that red silk jacket with flowers. Are the flowers called peonies?

S: Yes, the flower means good luck. This is Tang Dynasty style with big sleeves. You can put your hands

    in the sleeves to keep warm. You'd better have this shirt with short sleeves, this long skirt and silk

    shoes with a picture of phoenix on to go with this jacket.

J: That's very interesting. I'll take them.

1. Jane is in Beijing to buy                 clothes because they are fashionable.  

A. Japanese    

B. British    

C. Chinese    

D. American

2. The Qing Dynasty style dress is made of                 .

A. cotton    

B. silk    

C. leather    

D. cloth

3. The Chinese word                 is on the back of the Qipao dress.

A. Feeling Nice    

B. Happiness  

C. Health    

D. Getting Rich

4. Jane does not take the dress because it is                  .

A. expensive      

B. cheap      

C. too big    

D. a bit tight

5. After some fitting, Jane gets                  happily.

A. a suit of clothes  

B. a long skirt    

C. a jacket    

D. a pair of shoes

选择题