下列有关中国现行房地产税各税种的税率，表述不正确的是( )。

A．房产税实行比例税率，按房产余值计征，为1.2%；按房产租金收入计征，为12%

B．城镇土地使用税实行差别税率，具体适用税率为0%、5%、10%、15%、30%五个档次

C．土地增值税实行四级超额累进税率：30%、40%、50%、60%

D．企业所得税的税率为33%

E．耕地占用税实行定额税率，具体分四个档次

A museum director, in order to finance expensive new acquisitions, discreetly sold some paintings by major artists. All of them were paintings that the director privately considered inferior. Critics roundly condemned the sale, charging that the museum had lost first-rate pieces, thereby violating its duty as a trustee of art for future generations. A few months after being sold by the museum, those .paintings were resold, in an otherwise stagnant art market, at two to three times the price paid to the museum. Clearly, these prices settle the issue, since they demonstrate the correctness of the critics’ evaluation.
The reasoning in the argument is vulnerable to the criticism that the argument does which one of the following

A．It concludes that a certain opinion is correct on the grounds that it is held by more people than hold the opposing view.

B．It rejects the judgment of the experts in an area in which there is no better guide to the truth than expert judgment.

C．It rejects a proven means of accomplishing an objective without offering any alternative means of accomplishing that objective.

D．It bases a firm conclusion about a state of affairs in the present on somewhat speculative claims about a future state of affairs.

E．(E) It bases its conclusion on facts that could, in the given situation, have resulted from causes other than those presupposed by the argument.