问题 单项选择题

某县一家公司地处县城,建筑面积95000平方米,土地使用证书确认的占用土地面积 25000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6000平方米,公司按其当年开发使用的3000平方米土地面积进行申报纳税。以上土地均适用每平方米2元的城镇土地使用税税率。该公司年应缴纳城镇土地使用税为()。

A.50000元

B.52000元

C.56000元

D.62000元

答案

参考答案:C

解析:对于尚未核发土地使用证书的,应由纳税人实际申报土地面积,据以纳税,待核发土地使用证以后再作调整,该公司年应缴纳城镇土地使用税=(25000+3000)× 2=56000(元)。

阅读理解

Ever since news of widespread food recalls caused by a carcinogenic dye broke, there has been confusion(混淆) over possible links to the country of the same name, but Sudan officials say there is no connection whatever.

Sudan1 is a red industrial dye that has been found in some chilli powder, but was banned in food products across the European Union (EU) in July 2003.

Since the ban was put in place, EU officials have been striving to remove some food products from the shelves. So far 580 products have been recalled.

Last week Sudan’s Embassy in the United Kingdom asked the Food Standards Agency (FSA) for clarification of the origin of the dye’s name.

Omaima Mahmoud Al Sharief, a press official at Sudan’s Embassy in China, explained the purpose of the inquiry was to clear up any misunderstanding over links between the country and the poisonous dye.

  "We want to keep an eye on every detail and avoid any misunderstanding there," she said. "Our embassy to Britain asked them how the dye got that name and whether the dye had something to do with our country. But they told us there was no relationship."

The FSA, an independent food security watchdog in Britain, received a letter from the Sudanese embassy last week.

 "They asked us why the dye is named Sudan, however, we also do not know how it got the name," she said. "People found the dye in 1883 and gave it the name. Nobody knows the reason, and we cannot give any explanation before we find out."

Sudan dyes, which include Sudan1 to 4, are red dyes(颜料) used for colouring solvents(溶剂), oils, waxes, petrol, and shoe and floor polishes. They are classified as carcinogens by the International Agency for Research on Cancer.

小题1: What does the underlined word mean in paragraph one?

A.Causing cancer.

B.Having side effect.

C.Containing poison.

D.Poisonous.小题2:How did the Sudan1 get its name?

A.The dye is often produced in Sudan.

B.The dye has something to do with the country named Sudan.

C.Nobody is sure of the origin of the name.

D.Many foods produced in Sudan contain the dye.小题3:We can infer from the passage that.

A.the Sudan government is paying much attention to the food safety

B.Sudan1 is often used to be added to the food

C.people didn’t realize the danger of Sudan1 until 2003

D.many food shops will be closed down小题4:Which of the following is the best title?

A.Keep away from Sudan1

B.No Sudan1 dye links to the country

C.How Sudan1 dye got its name?

D.Pay attention to the food safety

单项选择题