问题 问答题

在同一栋房产中土地使用权共有的各方,应如何计算土地使用税?

答案

参考答案:

根据《国家税务局关于印发〈关于土地使用税若干具体问题的解释和暂行规定〉的通知》(国税地[1988]15号)第四条关于纳税人确定的规定,土地使用税由拥有土地使用权的单位或个人缴纳。拥有土地使用权的纳税人不在土地所在地的,由代管人或实际使用人纳税。土地使用权未确定或权属纠纷未解决的,由实际使用人纳税。土地使用权共有的,由共有各方分别纳税。第五条关于土地使用权共有如何计算缴纳土地使用税的规定,土地使用权共有的各方,应按其实际使用的土地面积占总面积的比例,分别计算缴纳土地使用税。因此,在同一栋房产中土地使用权共有的各方,应按其实际使用的土地面积占总面积的比例,分别计算缴纳土地使用税。

阅读理解

阅读理解。

     Mr. and Mrs. Smith had always spent their summer holidays in New Jersey in the past, staying in a

small inn (旅店) at the foot of a hill.

     One year, however, Mr. Smith made a lot of money in his business, so they decided to go to London

and stay at a really good hotel while they went touring around that famous city.

     They flew to London and arrived at their hotel late one evening. They had expected that they would

have to go to bed hungrily, because in that small inn in New Jersey, no meals were served after seven.

They were surprised when the waiter asked whether they would take dinner there that night. "Are you

still serving dinner?" asked Mr. Smith. "Yes, certainly, sir," answered the waiter. "We serve it until half

past nine."

     "What are the times of meals then?" asked Mr. Smith. "Well, sir," answered the waiter. "We serve

breakfast from seven to half past eleven in the morning, lunch from twelve to three in the afternoon, tea

from four to five, and dinner from six to half past nine."

     "But that hardly leaves any time for us to see the sights of London." said Mr. Smith.

1. Mr. and Mrs. Smith had always spent their holidays in ________.

A. New York  

B. London  

C. New Jersey

D. Washington

2. When Mr. and Mrs. Smith had a lot of money, they decided to go to ________.

A. their hometown 

B. the capital of England

C. New Jersey

D. a small city in England

3. They went to London by ________.

A. sea     

B. plane    

C. train     

D. bus

4. rom the story we know that this was the ________ time for the Smiths to go to London.

A. first      

B. second  

C. third     

D. fourth

5. What does the sentence "But that hardly leaves any time for us to see the sights of London" mean?

A. We can go to see the sights of London at any time.

B. We have enough time to see the sights of London.

C. We can see more sights of London.

D. We have little time to see the sights of London.

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