问题 单项选择题

甲公司实际占地面积共计20000平方米,其中3000平方米为厂区外的绿化区,2000平方米为厂区以内的绿化用地,企业创办的学校和医院共占地1500平方米,出租500平方米,无偿借出800平方米给部队作训练场地。所处地段适用年税额为3元/平方米。甲公司应缴纳的城镇土地使用税为()元。

A.40000

B.42000

C.41000

D.44100

答案

参考答案:D

解析:对企业厂区以外的公共绿化用地和企业举办的学校和医院占地,可以免税。免税单位无偿使用纳税单位的土地,免征城镇土地使用税。甲公司应缴纳城镇土地使用税=(20000-3000-1500-800)×3=44100(元)

阅读理解

阅读理解。

     Not long ago, an airplane was flying over New Zealand. There was a television camera crew on board.

Suddenly, out in the night sky, a bright sphere came into view. Everyone on board saw it and everyone

thought, "UFO"-Unidentified Flying Object (不明飞行物). The camera crew went into action and started

filming. That week people all over the world saw the film of this mysterious light on their television screens.

What was it? Was it a spaceship full of visitors from another planet? The captain of the aeroplane and the

film crew believed it was. Other observers had many different explanation. Some said it was Venus. Others

said it was just a trick of light.

     An air traffic controller (机场导航员) also saw it on his radar screen. He thought that a flock of birds

was causing dots on his radar screen when the "UFO" appeared.

     Most astronomers now believe that what these people saw was almost certainly the planet Venus. At that

time of year it is very bright and easy to see. And from a more aeroplane it can appear to be moving fast. So

far there is no proof that UFOs or spaceships from other planets do exist. These years investigators of UFOs

here investigated thousands of sightings-or occasions when people said they saw a UFO. Ninety percent of

these turned out to have a simple explanation.

     However, it's a good idea to keep an open mind. Scientists in some countries are trying to persuade their

governments to help them study UFOs. And they are planning to co-operate internationally on reporting and

investigating sightings of UFOs.

     After all, it is quite possible that there is life out there in the universe. And if something is alive, it is quite

possible that it will come to visit us.

1. So far there is no proof that _____. [ ]

A. UFOs are just a trick of light

B. UFOs are aeroplanes from the planet Venus

C. there are UFOs or spaceships from outer space

D. other planets exist

2. Scientists in many countries _____. [ ]

A. have investigated that UFOs are spaceships from other planets

B. are helping their governments study UFOs

C. are planning to co-operate internationally in the study of UFOs

D. believe that there is certainly life on the other planets

3. Which one of the following statements is true according to the passage? [ ]

A. People didn't see the film of that mysterious light on their television screens.

B. These years investigators of UFOs have simply explained most of sightings-or occasions when people 

     said they saw a UFO.

C. Life out there in the universe does exist.

D. Even if there is life on the other planets it will not visit us.

4. In the last paragraph, "something" probably refers to _____. [ ]

A. a certain thing that scientists are studying

B. an imaginary man

C. an animal

D. intelligent life

单项选择题