问题 判断题

我国现行税法规定,对于投资联营的房产,一律以房产原值作为计税依据计征房产税。 ( )

答案

参考答案:

解析: 对投资联营的房产,在计征房产税时应予以区别对待。如果投资者参与投资利润分红,共担风险,按房产余值作为计征依据计征房产税;如果只收取固定收入,不承担联营风险,则按租金收入计缴房产税。

阅读理解

阅读理解。

      There are four seasons in a year in China. Spring comes in February. May, June and July make the

summer season. August, September and October make the autumn season. November, December and

January make the winter season. In different seasons people wear different clothes and do different things.

For example, the weather is hot, so people usually wear cool clothes and do things like swimming, boating

or surfing.

      Near the North Pole there are only two seasons. They are winter and summer. In winter, nights are

long. For more than two months you can't see the sun, even at noon. In summer, the days are long. For

more than two months the sun never goes down and there is no night.

     The people living near the North Pole are called Inuit. In summer they live in tents and catch deers for

food. In winter they live in small round snow houses. They can build a snow house in two hours. They

travel around by using dogs to carry their things. They make holes in the ice and catch fish and seals.

They eat much meat but not many vegetables.

1. The two seasons near the North Pole are _____. [ ]

A. spring and autumn

B. summer and winter

C. rainy season and dry season

D. spring and winter

2. You can't see the sun for _____ in North pole in a year.[ ]

A. a season

B. half a year

C. more than two months

D. half a year

3. Autumn in China _____. [ ]

A. is cold

B. lasts from August to October

C. hot

D. come after spring

4. Near the North Pole _____ in summer. [ ]

A. the days aren't long

B. the nights are long

C. there's no night for more than two months

D. 24 hour days last two months 

5. The people in the North Pole eat much _____. [ ]

A. vegetables

B. meat

C. milk

D. bread

多项选择题