问题 单项选择题

土地使用权划拨,要经()批准。

A.县级以上人民政府

B.市级以上人民政府

C.县级以上人民政府土地管理部门

D.市级以上人民政府土地管理部门

答案

参考答案:A

解析:土地使用权划拨,是指经县级以上人民政府批准,在土地使用者缴纳补偿、安置费用后将该幅土地交付其使用,或者将土地使用权无偿交付给土地使用者使用的行为。

阅读理解
阅读理解。
      Have you ever (曾经) seen snow? A lot of people in the world have not. A lot of countries never have
snow. In the north of England, there is quite a lot of snow every winter, but in the south of England, there
is usually little snow.
      When a student from a warm country comes to England in the autumn for the first time, he feels cold
at first. There are often dark clouds, grey skies and cold rain in England in autumn, and most students from
warm countries do not like this kind of weather.
      But snow is different. It is very cold, but it is very beautiful. After a few dark mornings, the student
wakes up one day and there is a lot of light in his room. He thinks, "It must be late," and gets up quickly.
But no, it is not late at all. He looks out of the window and there is snow everywhere. The light in the room
comes from that clean, beautiful white snow.
1. Many people ______.
[ ]
A. have ever seen snow
B. have never (从来没有) seen snow
C. often see snow
D. see snow once a year
2. There is usually ______ snow in the south of England.
[ ]
A. a little
B. much
C. a few
D. little
3. When a student from a ______ country comes to England in the autumn, he feels ______ at first.
[ ]
A. hot; cold
B. warm; cold
C. warm; hot
D. hot; warm
4. Most students from warm countries ______.
[ ]
A. like the weather in England
B. don't like the weather in England
C. don't like snow
D. often see snow in their countries
5. There is a lot of light in the room because ______.
[ ]
A. there is a lamp (灯)
B. it is daytime
C. it is fine
D. there is snow outside
单项选择题

某卷烟厂为增值税一般纳税人,主要生产销售卷烟,2008年6月发生下列经济业务:
(1) 向某农业生产企业购买烟叶一批,支付价款500000元,按规定缴纳烟叶税10000元,取得增值税普通发票,已验收入库;
(2) 将上述收购的烟叶一部分(账面成本为220000元)发给外地一家烟丝加工厂,加工烟丝,加工厂提供香料一批,加工后直接发给烟厂,收取不含税加工费82000元,开具增值税专用发票(受托方没有同类产品售价);
(3) 购进卷烟纸一批,取得增值税专用发票,注明价款110000元;供货方转来代垫运费的运费发票注明运费7500元,建设基金500元,装卸费700元,款项已付,货物已入库;
(4) 卷烟厂外购—批香料,不含税价款200000元,取得专用发票;将外购香料15%发给职员作节日礼物;
(5) 将上月购进的部分A种烟丝作为福利发给本厂职工—批,原进项税额已无法准确确定,已知该批烟丝实际采购成本为18000元,同种等量烟丝的市场售价为37000元;将购进A种烟丝在某交易会赠送给一烟草企业作推广,账面成本为20000元;
(6) 销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含税销售价格12500元,收取包装物押金8100元,并已单独记账;
(7) 销售B牌卷烟15箱,每箱不含税销售价格为10000元;
(8) 上月收取的包装A牌卷烟的包装物押金7000元已逾期,包装物未收回,押金不予退还;
(9) 将A牌卷烟10箱移送本厂设在本市的非独立核算门市部,出厂销售价每箱12500元,零售价(含税)每箱15000元,门市部本月已售出5箱;
(10) 从国外购进两箱卷烟作研究使用,每箱到岸价格为28000元,缴纳了相关税金后,海关开具了完税证明。
(已知消费税适用税率为:进口关税税率22%;卷烟定额税率为每标准箱150元;比例税率为每标准条对外调拨价格在50元以上(含50元)的,税率45%,50元以下的,税率 30%,烟丝税率30%。)
根据上述资料回答下列问题:

本期应纳城建税为( )元。

A.0

B.12712.69

C.0.61

D.22712.69