问题 单项选择题

某城市的一家公司,实际占地23 000平方米。由于经营规模扩大,年初该公司又受让了一块尚未办理土地使用证的土地3 000平方米,公司按其当年开发使用的2 000平方米土地面积进行申报纳税,以上土地均适用2元/平方米的城镇土地使用税税率。该公司当年应缴纳城镇土地使用税为( )。

A.46 000元

B.48 000元

C.50 000元

D.52 000元

答案

参考答案:C

解析: 纳税人实际占用的土地尚未核发土地使用证书的,由纳税人申报土地面积据以纳税,应纳税额=(23000+2000)m2×2元/m2=50000元。

阅读理解

阅读理解。

     Kunming is the capital of Yunnan. It's a city with a long history. Kunming has a population of more

than 5, 000, 000. Though the weather in Yunnan changes form place to place, Kunming is famous for her

beautiful weather. It's neither too hot in summer nor too cold in winter. That's why more and more people

like to travel and even to live here. You can see that great changes have taken place here. a lot of tall

buildings, cinemas and hospitals have been put up. You can cross the streets over footbridges in the city.

You can buy whatever you want in shops and supermarkets in or around the city. People's lives are

becoming better and better.

     At weekend or on holiday, people like to relax themselves in different places and in different ways. In

winter, people especially old people would like to climb the Western Hills. From the top of Hills, you can

have a good look at the beautiful scenery of Kunming. Far away from the Hills, you can enjoy the Sleeping Beauty among the Hills. After supper, families take a walk along the bank of Dianchi Lake. The Golden

Temple and EXPO Garden are tow famous places of interest in the north of the city. EXPO Garden is

known to people both at home and abroad. You can spend a whole day visiting the world-famous garden. A little farther away form the southeast of the city, a special forest welcomes you. It is not a tree forest,

but a stone forest. So it is called the Stone Forest.    

     People in Kunming are really friendly. They often invite their friends home to try delicious food, like rice noodles. If you want to know more about Kunming and taste her food, please visit her yourself.

1. What's the population of Kunming?

A. Over five million.  

B. Over five thousand.  

C. Over five billion.  

D. Over five hundreds.

2.The weather in Yunnan is _______.

A. the same in different places  

B. neither too hot nor too cold  

C. different in different places  

D. different in the same place

3.The Sleeping Beauty is the name of a _______.

A. Person  

B. hill  

C. shop  

D.film star

4. _______ is known to people all over the world.

A. The Western Hills  

B. The Stone Forest  

C. The Golden Temple  

D. EXPO Garden

5. The writer of this passage wants to _______.

A. Invite tourists to Kunming  

B. visit Kunming  

C. taste her food  

D. know more about Kunming

单项选择题 B型题