问题 单项选择题

下列关于房产税的纳税人,表述错误的是()。

A、凡是中国境内拥有房屋产权的单位和个人都是房产税的纳税人

B、产权属于全民所有的,以经营管理的单位和个人为纳税人

C、产权出典的,以出典人为纳税人

D、产权所有人、承典人均不在房产所在地的,或者产权未确定以及租典纠纷未解决的,以房产代管人或者使用人为纳税人

答案

参考答案:C

解析:产权出典的,以承典人为纳税人。所以C选项不正确。参见教材P236。 【该题针对“房产税”知识点进行考核】

阅读理解

Leehom Wang(王力宏)is different from other pop singers. He has a lot of musical talent. He can play the violin, the drums and the piano.

However, this time it is his environmentally-friendly behavior that is making him stand out. When his latest album Change Me came out, Wang used recycled paper rather than plastie to package his album and went by bicycle to the press conference.  “Everyone can make the world a better place on a daily basis,” he said.

Wang gives 10 pieces of advice in his new album. For example, he suggests that the temperature of an air-conditioner(空调)should not be lower than 28 ℃.

Wang has Captured the hearts of millions of fans by singing, dancing, acting, composing songs, and working as a producer of many major records.  “I admire Wang for his sense of duty, responsibility and hard work,” said Li Xiaoshan, 17, who traveled from Nanjing to see Wang when he was in Beijing to promote (促销)his new CD.

Wang has established himself as a versatile (多才多艺的)musician in the pop scene and a good role model for Chinese youths around the world. He grew up in New York and first became fascinated at the sight of a violin at the age of six. His ambition has always been to be a musician. However, this was not what his parents’ wanted. They hoped he would be a doctor, which they saw as a steady and well-paid job.

Decisions about what Wang should do when he was older created tension in his family. So Wang decided to study biology at university to please his parents. But while he was studying, he continued practising singing and dancing and finally landed a record contract, which was the beginning of his career.

1. Wang rode a bicycle to attend the press conference ________.

A. to avoid the traffic jams              B. to show off his cycling skills

C. to cut down on the cost of trips        D. to show his environmental awareness

2. Li Xiaoshan travelled to Beijing ________.

A. to buy Wang’s latest album           B. to promote his own new CD

C. to welcome Wang’s new album        D. to make friends with Wang’s fans

3. Why did Wang’s parents intend him to become a doctor?

A. Doctors have a big and stable salary.   

B. Doctors enjoy a high social status.

C. It is easy for doctors to become famous.

D. It is doctors’ duty to save lives.

4. What can we learn from Leehom Wang’s story?

A. Diligence is the mother of good fortune.

B. The wisest men follow their own direction.

C. Determination today leads to success tomorrow.

D. Other people’s opinion of you does not have to become your reality.

单项选择题