2000年12月，赵县一中在由划拨取得土地使用权的国有土地上建设平房6间，原本打算用作学生宿舍，后因校方企图多方营利，便将这批住房出租给个体户张某并收取租金，对此，下列叙述正确的是：
A．可以出租，但是赵县一中应当将租金中所含土地收益上缴国家
B．将此划拨方式取得使用权的国有土地上建成的房屋出租，只能租给军事单位、国家机关等单位，并经上级主管机关批准报国务院备案
C．可以出租，无须任何批准程序和租金分配
D．此营利为目的的出租行为违法，以划拨方式取得使用权的国有土地上建成的房屋不得出租
参考答案：A
解析：[考点] 土地出租
《城市房地产管理法》第56条规定：“以营利为目的，房屋所有权人将以划拨方式取得使用权的国有土地上建成的房屋出租的，应当将租金中所含土地收益上缴国家。具体办法由国务院规定。”故本题应选A项，考查的是房屋租赁的相关法律规定。我国实行土地使用权与房屋所有权连接在一起转移的制度。而所谓划拨与出让均是针对土地而言，土地收益不能流失，而房屋归个人或集体所有则不受影响。
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