问题 多项选择题

下列各项中,属于城市维护建设税计税依据的有()

A、偷逃营业税而被查补的税款

B、偷逃消费税而加收的滞纳金

C、出口货物免抵的增值税税额

D、出口产品征收的消费税税额和关税税额

答案

参考答案:A, C

解析:罚款和滞纳金、关税不能作为城建税及教育费附加的计税依据。

阅读理解

阅读短文,选择正确答案。

     There are many unique (独特的) hotels around the world. In Greenland, there is a hotel made out of ice, open

between December and April every year. In Turkey, there is a cave hotel with a television, furniture, and a

bathroom in each room. And in Bolivia, there is the Salt Palace Hotel.

     Thousands of years ago, the area around the Salt Palace Hotel was a large lake. But over time, all the water

disappeared. Today, the area had only two small lakes and two salt deserts(不毛之地).

     The larger of the two deserts, the Uyuni salt desert, is 12,000 square kilometers. During the day, the desert

is bright white because of the salt. There are no roads across the Uyuni desert. So local people must show

guests the way to the hotel.

     In the early 1990s, a man named Jusan Quesada built the hotel. He cut big blocks of salt from the desert and

used the blocks to built it. Everything in the hotel is made of salt: the walls, the roof, the tables, the chairs, the

beds, and the hotel's bar.

     The sun heats the walls and roof during the day. At night the desert is very cold, but the rooms stay warm.

The hotel has twelve rooms. A single room costs $40 a night, and a double room costs %60.

     A sign on the hotel's wall tells guests: Please don't lick (舔) the walls.

1. What is unique about the Salt Palace Hotel? [ ]

A. Its long history.

B. The price of the rooms.

C. The guests that stay here.

D. What it is made of.

2. Which sentence about the area around the Salt Palace Hotel is NOT true? [ ]

A. It was a lake many years ago.

B. It is white during the day.

C. There are several roads to the hotels.

D. It is more than 10,000 square kilometers.

3. Where did the salt used for the hotel come from? [ ]

A. A salt factory.

B. The ground.

C. Turkey.

D. The walls of the hotel.

4. Who is Jusan Quesada? [ ]

A. A hotel guest.

B. A guide.

C. The hotel's owner.

D. An expert (专家) on salt.

5. What keeps the rooms warm at night? [ ]

A. Heat from the walls.

B. The desert air.

C. The sun.

D. The furniture.

多项选择题