问题 单项选择题

某公司名下有土地3块,市中心一块,占地面积10000平方米,市郊一块,占地面积12000平方米,其他城市一块,占地面积4000平方米,注册税务师在进行审核时发现公司所在地市中心的土地属于一级土地,市郊的土地属于三级土地,在外城市的土地属于一级土地,则注册税务师的以下说法中,正确的是( )。

A.该企业应当将拥有的一级土地均按照本城市的一级土地的单位税额计算缴纳城镇土地使用税,拥有的三级土地按照本城市的三级土地的单位税额计算缴纳城镇土地使用税

B.该企业应当将拥有的所有土地均按照企业机构所在地的土地等级及单位税额计算缴纳城镇土地使用税

C.该企业拥有的三块土地,应当分别计算缴纳城镇土地使用税,按照各地各等级的土地适用的单位税额计算

D.该企业应当按照税率从高的原则,计算缴纳城镇土地使用税,按照三块土地中对应最高单位税额作为单位税额,计算缴纳城镇土地使用税

答案

参考答案:C

解析: 根据土地的位置和用途,对照当地人民政府对本地区土地划分的等级及单位税额,确定计算城镇土地使用税。

阅读理解

阅读理解。

     You may know that more people drink coffee than tea around  the  world. And that,  after oil, it is the

second biggest traded commodity (商 品).  You may also know that the drink comes from beans which

are first roasted and then ground. But what else do you know about this popular drink?

     It is said that the story of coffee started with an Ethiopian goatherd named Kaldi. One day Kaldi was

surprised to see that his goats were behaving very strangely. Instead of grazing(吃草) quietly, they were

jumping around, almost dancing. He also noticed some red  "cherries"  from  a  plant that the goats were

eating. He tried some himself and was surprised by the feeling of extreme happiness and excitement. He

felt like dancing too!

     But it wasn't used as a drink at first  it was used as food.  The  coffee  berries,  mixed with animal fat,

were used by monks to stay awake during long hours of prayer. From Ethiopia, coffee was later

cultivated in Yemen and the first hot drink was developed there around AD 1000.  Three centuries later

Muslims were keen coffee drinkers and as Islam spread, so did coffee. Coffee houses appeared in Cairo

and Mecca.

     For hundreds of years the plants were protected safely. But some beans were smuggled(偷运)out of

Arabia and taken to India. In the 17th century, coffee was soon grown in a new continent. From India to

Indonesia, a century later the beans were once again smuggled to Brazil.  Brazil is now the largest coffee

producer in the world.

     It was the caffeine(咖啡因)that  made  the goats dance and  kept  the  monks awake.  Although it is

found in other soft drinks and tea, coffee  has the most caffeine.  In the short term,  a couple  of cups of

coffee can prevent fatigue and delay sleep. But several  cups  a  day,  every day,  can cause anxiety and

restlessness.

1. What is the world's biggest traded commodity?

A. Oil  

B. Coffee  

C. Tea

2. Why did the goatherd want to dance?

A. Because he liked to dance with his goats.

B. Because he found his goats behaving strangely.

C. Because he ate some red "cherries" from a plant.

3. Which of the following events came first?

A. Coffee houses appeared in Mecca.

B. Coffee became a drink.

C. Coffee spread as Islam spread.

4. Which sentence is true?

A. Monks were the first to drink coffee.

B. Too much coffee can make people anxious.

C. Brazilians liked drinking coffee the most.

5. Around the world more people drink coffee than tea because _____.

A. coffee berries can be eaten

B. coffee has the most caffeine

C. coffee can prevent fatigue and delay sleep

单项选择题