下列说法，符合房产税规定的是( )。
A．房产税的计税余值的扣除比例由当地省、自治区、直辖市人民政府确定
B．房产的租金收入，只包括房屋产权所有人出租房产使用权取得的货币收入
C．房产税在城市、县城、建制镇、工矿区和农村征收
D．个人无租使用纳税单位的房产，由纳税单位缴纳房产税
参考答案：A
解析： 房产的租金收入包括货币和实物收入；房产税征税范围不包括农村；个人无租使用纳税单位的房产，由使用人代为缴纳房产税。
| 阅读理解。 | |
| 1. Where are the rainforests? Rainforests cover six per cent of the Earth’s surface. There are rainforests in many parts of the world but the biggest forests are in South America, Africa and South East Asia. There aren’t any rainforests in Europe or North America. 2. What’s in the rainforests? About 75% of all the types of animals that we know come from rainforests. Thousands and thousands of animals live in rainforests. There are many very beautiful birds, insects and reptiles. Many of them live in the trees, more than 30 metres from the ground. There are also thousands of different plants-and lots of tall trees! It is always hot in a rainforest and the ground is always wet. It is also dark. | |
3. Why are the rainforests important? The rainforests are very important for us. We need them! The trees and other plants in the forest help to make the air that we breathe. They give us wood, rubber, fruits and many of our medicines. |  |
| 4.__________________________ Unfortunately, in many places, the rainforests are in danger. For example, many years ago there was a large rainforest in Java. There were thousands of different plants and animals in the forest, but now there is nothing. People chopped down the trees because they wanted to grow rice. Many animals lived in the rainforest. Some of them went to other parts of Java but many of them disappeared - forever. The same thing is happening now i  n many other parts of the world. The rainforests are in danger. | |
| 1. In which of the following places can we find rainforests according to Paragraph 1? | |
| A. In the UK. B. In Asia. C. In the USA. D. In France. | |
| 2. Which of the following belongs to a kind of “reptile”? | |
| A. A sparrow. B. A swallow. C. A snake. D. A butterfly. | |
| 3. Which might be the best title for Paragraph 4? | |
| A. What’s happening to the rainforests? B. What can we find in the rainforests in Java? C. Why did people chop down the trees in the rainforests? D. Why did many plants and animals disappear in the rainforests? | |
| 4. What is the writer’s purpose of writing the article? | |
| A. To tell us how to survive in the rainforests. B. To help us know some living things in the rainforests. C. To tell us to care about the protection of the rainforests. D. To give us advice on how to make full use of the rainforests. | |
