问题
单项选择题
关于城镇土地使用税的计税依据，下列表述不正确的是( )。
A．经有权单位测定的土地面积
B．经有权部门核发的土地使用证书确认的土地面积
C．尚未核发土地使用证书的，为纳税人据实申报的土地面积
D．按照纳税人计划占用土地面积
答案
参考答案：D
解析：纳税人计划占用土地面积不是城镇土地使用税的计税依据。
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关于城镇土地使用税的计税依据，下列表述不正确的是( )。
A．经有权单位测定的土地面积
B．经有权部门核发的土地使用证书确认的土地面积
C．尚未核发土地使用证书的，为纳税人据实申报的土地面积
D．按照纳税人计划占用土地面积
参考答案：D
解析：纳税人计划占用土地面积不是城镇土地使用税的计税依据。
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