问题 单项选择题

甲省一企业2008年度自有房屋15栋,房产原值2000万元,其中5栋为企业办的学校使用,房产原值为400万元(该省规定按房产原值一次扣除20%后的余值计税)。试计算该企业2008年应纳的房产税为( )。

A.7.68万元
B.5.6万元
C.10.6万元
D.15.4万元

答案

参考答案:D

解析:房产税应纳税额=房产计税余值×适用税率,其中房产计税余额=房产原值×(1-原值减除率),因此,甲企业房产应纳税额=[(2000-400)×(1-20%)]×1.2%=15.4(万元)。

单项选择题 A1型题
阅读理解

IV. Reading Comprehension   (40 points)

A

Eight days for just ¥12,000

Departs:May—October 2007

Includes:

●Return flights from six China’s airports to Naples

●Return airport to hotel transport

●Seven nights’ accommodation at the 3—star Hotel Nice

●Breakfast

●The service of guides

●Government taxes

Join us for a wonderful holiday in one of the Europe’s most wonderful corners—Naples in Italy if you want to have a nice time in a beautiful small quiet place. The ancient Romans called the city “happy land” with attractive coastline, colorful towns, splendid views and the warm         Mediterranean Sea. Your best choice for a truly memorable holiday!

Choose between the peaceful traditional villages of Sant’Agata, set on a hillside six miles away from Sorrento, or the more lively and well-known international resort town of Sorrento, with wonderful views over the Bay of Naples.

Breathtaking scenery, famous sights and European restaurants everywhere. From the mysterious Isle of Capri to the hunting ruins of Pompeii, and from the unforgettable “Amalfi Drive” to the delightful resorts of Positano, Sorrento and Ravello, the area is a feast for the eyes! Join us, and you won’t be disappointed!

Price based on two tourists sharing a double room at the Hotel Nice. A single room, another ¥2,000. A group of ten college students , ¥10,000 for each .

Like to know more? Telephone Newmarket Air Holidays Ltd on : 0845—226—7788(All calls charged at local rates).

56.All the following are included in the price of ¥ 12,000 EXCEPT__________.

A. transport between the airport and the hotel   B. telephone calls made by tourists

C. the service of guides to tourists            D. double rooms for every two tourists

57.If you don’t like sharing a room with others, you have to pay__________.

A.¥12,000             B.¥10,000          C.¥2,000         D.¥14,000

58.If you like to visit historical sites, which of the following is your best choice?

A. Amalfi.          B. Sant’ Agata.       C. Pompeii.        D.Sorrento.

59.Who is the advertisement intended for?

A. Potential tourists.      B. College students.     C. Quiet people.     D. Old people.