问题 多项选择题

某政府机关与甲公司共同使用一栋办公用房,房产原值8000万元,政府机关占用房产原值3000万元,甲公司占用房产原值5000万元。2014年4月1日政府机关将其使用房产的30%对外出租,当年取得租金收入300万。2014年7月1日甲公司将其使用房产的40%对外投资,共担风险,当年取得分红收益5万元。已知该省统一规定计算房产余值时的减除比例为20%,根据上述资料,下列表述正确的有()。

A.政府机关免征房产税

B.政府机关应缴纳房产税36万元

C.甲企业应缴纳房产税为38.4万元

D.甲企业应缴纳房产税为39万元

E.甲企业对外投资的部分不缴纳房产税

答案

参考答案:B, C, E

解析:政府机关自用的房产免征房产税,出租房产应从租计征房产税,政府机关应缴纳房产税=300×12%=36(万元);企业对外投资,共担风险的房产不需要缴纳房产税。企业应缴纳房产税=5000×60%×(1-20%)×1.2%+5000×40%×(1-20%)×6/12×1.2%=38.4(万元)

阅读理解

Homemade Ice Cream in a Bag

Difficulty: Very Easy

Average User Rating:★★★★☆(4.3/5)

Milk can become homemade ice cream in five minutes by using a bag! This homemade, creamy treat is a summertime delight for your kids and you alike.

What you’ll need:

1 tablespoon of sugar; 1/2 cup of milk; 1/4 teaspoon of vanilla (香草香精); 6 tablespoons of rock salt; 1 small-sized plastic food storage bag; 1 gallon-sized plastic food storage bag; ice cubes.

How to make it:

l Fill the large bag half full of ice, and add the rock salt. Seal the bag.

l Put milk, vanilla, and sugar into the small bag, and seal it.

l Place the small bag inside the large one, and seal it again carefully.

l Shake until the mixture turns into ice cream, which takes about five minutes.

l Wipe the top of the small bag, and then open it carefully. Enjoy!

Tips:

1/2 cup of milk will make about one spoon of ice cream, so double the recipe if you want more. But don’t increase the amount more than that—a large amount might be too big for kids to pick up because the ice itself is heavy.

Here is another version of the homemade ice cream recipe from another parent!

These are the homemade ice cream ingredients:

1/4 teaspoon of vanilla butter and nuts; 1 tablespoon of sugar; 1/2 cup of milk.

These are the other supplies:

Plastic sandwich bag; 12 salt pellets; 1 dish of ice; large plastic bag.

Put the ice cream ingredients in the small bag, and then put the bag, salt and ice in the big bag. Hold the bag shut and move it around on the floor for about 5 minutes.

When I made ice cream at home last time, although the salt pellets didn’t really dissolve (溶解) that well, I still got ice cream. It was not smooth ice cream, probably because of the low-fat milk. It was incredible that it could be ready in 5 minutes (not counting preparing the ingredients)

Next, I changed the recipe, using a tablespoon of cocoa, a tablespoon of sugar, and a cup of milk. It was a bit too chocolaty, but good!

小题1:The underlined “that” in “Tips” section refers to ____.

A.1/2 cup of milk

B.1 cup of milk

C.1 spoon of ice cream

D.2 spoons of ice cream小题2:Which of the following things is NOT included in both recipes?

A.Sugar

B.Ice

C.Plastic bag

D.Nuts小题3:Which of the following statements about the second parent is TRUE?

A.He/ She doesn’t agree with the first parent.

B.He/ She doesn’t think five minutes is enough

C.He/ She doesn’t like cocoa better than nuts.

D.He/ She doesn’t think the chocolaty tastes bad.

单项选择题 A1/A2型题