问题 多项选择题

下列各项符合房产税计税依据规定的有()。

A.地下建筑物若作工业、商业之外的其他用途,以其房屋原价的50%~60%作为计税依据

B.融资租赁方式租入的房屋,以每期支付的租赁费为计税依据

C.更新房屋附属设备将新附属设备价值计入原值时,可将扣减原来相关设备价值后的余额用来计算房产税的计税余值

D.以房地产对外投资收取固定收入,不承担投资风险的,以固定收入作为计税依据

E.地下建筑物若作工业用途,其房产计税原值为房屋原价的50%~60%,在此基础上扣除原值减除比例作为计税依据

答案

参考答案:C, D, E

解析:选项A,地下建筑物若作商业和其他用途,以其房屋原价的70%~80%作为应税房产原值,在此基础上扣除原值减除比例作为计税依据;选项B,融资租赁方式租入的房屋以房产余值计算征收房产税。

不定项选择
填空题

[A] "Customers don’t buy products," Mary says. "They buy results." Mary explains that it is her job to help customers get results. Results are what the products do for the customers. Customers buy products for what the products do.

[B] Mary enjoys her job. Her job is customer service. She helps customers use her company’s products. When people ask her what she does, Mary says. "Salespeople sell our products. My job is to make sure they stay sold."

[C] She finds someone who is doing exactly what the customer who called is interested in seeing. Mary calls customers who are already using the product. She asks if the customer who wants to see how the products are used can visit these companies. Most customers cooperate. They let other customers visit to see how products are used. They help others because they know they may need help themselves some day. They know they will be able to ask for help later if they give help to others now.

[D] Mary gets copies of sales orders from Steve, John, Helen, and other salespeople. When she gets the orders, Mary talks to the salespeople about the customers. It is part of Mary’s job to find out how customers are using her company’s products. Mary tells customers, "I’m in the information business. My job is to give you any information you need about our products and how they’re used."

[E] Mary makes appointments for her company’s customers to visit each other. Mary’s company is very happy to have cust6mers compare how they use its products. The company feels that this is how customers help sell its products to other customers.

[F] Sometimes Mary helps customers to help each other. Customers call to ask about using her company’s products. Mary gives them product literature. She also gives them information from her files on how products can be used. Sometimes customers want to see products being used. These customers are interested in seeing exactly what is done with the products. When this happens, Mary looks in her files. ’She looks to see which customers are using the products. Then she looks to see how the products are used. [G] Mary keeps files of information about products and customers. Files are groups of documents set up to make it easy to find any document or record which is needed. In her files, Mary has printed sheets about her company’s products. These printed sheets about the things the company makes are called product literature. Product literature tells about the things the company makes. The literature also tells what the products do. The idea is to show how products help customers who use them.

[H] Mary has a list of all the company’s customers. When she receives copies of orders, Mary checks them to see if there are any new customers. Mary also checks to see if any old customers are buying product that has not been made before. Mary checks orders to see which customers buy it. Any time customers buy products they have not used before, Mary calls to see if she can help. Mary asks if the customer needs information. She also asks how the customer is using the product. Mary puts information in her files on how customers use her company’s products.

Order:

42()