某单位有两处应税地下建筑设施，分别为工业用途房产和非工业用途房产。其中工业用途房产是单独的地下建筑，房产原值20万元；而非工业用途房产是其设立的商场的地下超市，房产原值80万元，该商场共建有地上五层、地下一层，上下相连，地上五层房产原值500万元。该省规定房产税依照房产原值一次减除30%后的余值计算缴纳。同时规定：工业用途地下建筑房产以原价的50%作为应税房产原值；商业和其他用途地下建筑房产以原价的70%作为应税房产原值。该单位每年需缴纳房产税( )万元。
A．5.28
B．4.96
C．5.32
D．4.86
参考答案：B
解析： 对于与地上建筑物相连的自用地下建筑物，如房屋地下室、地下停车场、商场地下部分等，应将地下部分与地上房屋视为一个整体，按照地上房屋建筑物有关规定计征房产税。应纳房产税=20×50%×(1-30%)×1.2%+ (500+80)×(1-30%)×1.2%=4.96(万元)
下面是美国长大的台湾人气歌手Wang Lee Hom在接受CNN Talk Asia栏目专访时，回答了主持人Lorraine Hahn提出的五个问题。请从下列提问（A、 B、C、D、E和F）中选出符合各小题要求的最佳选项。
小题1: _______ WL: It is a school of hip hop, which is the way I like to think of it. It combines Chinese elements and sounds. I started it off in my last album called Shangri-La. And this album combines the music of ethnic minorities, in China, in Tibet, and in Mongolia. It’s beautiful and original to Chinese culture. And this new album called Heroes of Earth combines Opera and Quench, which are thousand-year-old traditions also unique to Chinese culture. Very unique instruments, costumes, singing styles. I don’t think anyone has ever done this before in the hip hop world. 小题2:_______ WL: Um, just the large quantity of work that I have to come up with. I produce for other artists and compose for them as well. And there are a lot of changes in music going on right now in Asia. And it’s really exciting so I decided that I’m going to need a studio in New York. I’m going to need a studio in Taipei. And maybe the rest I can get by with just my laptop. 小题3:_______ WL: Well, I started doing musical theatre. And I loved it so much from the age of 13, you know. Actually in 2000, I did my first movie and ever since then I’ve been enjoying doing movies. I don’t think I’m much of an actor. But I just love being surrounded by creative people and a lot of times doing music is a lonely struggle, especially composing, and arranging, producing my own albums. Acting, every day you get called and you’re surrounded by other actors and creative people. 小题4:_______ WL: The first time I won, like you just said, when I was 22, it meant a lot to me. It was like…I didn’t know I could make this happen. I didn’t know I could get this kind of recognition. So back then, it was huge increase of confidence. And I don’t want to say vanity (虚荣心), but confidence. I think every artist needs confidence. 小题5:_______ WL: Well, it can be a real pain in the neck. You know, I feel lucky that I can go back to New York and not be recognized and not be followed. At times it can be really, really annoying. Today many people own a cell phone that has a camera on it… and a blog. In the entertainment news, there’s a recent trend of journalists or media just going on to the Internet and saying “Oh, so and so saw so and so.” when they see a blog. You know, it’s completely irresponsible but in the blog what he says can become the title of the newspaper article. |