问题 单项选择题

下列各项中,不符合房产税纳税义务发生时间规定的是()

A.纳税人委托施工企业建设的房屋,从办理验收手续之次月起缴纳房产税

B.纳税人购置存量房,自房屋交付使用之次月起缴纳房产税

C.房地产开发企业自用、出租本企业建造的商品房,自房屋使用或交付之次月起,缴纳房产税

D.纳税人因房产的实物或权利状态发生变化而依法终止房产税纳税义务的,其应纳税款的计算应截止到房产的实物或权利状态发生变化的当月末

答案

参考答案:B

解析:纳税人购置存量房,自办理房屋权属转移、变更登记手续,房地产权属登记机关签发房屋权属证书之次月起,缴纳房产税。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

Invitation

A woman came out of her house and saw three old men with long white beards sitting in her front yard. She thought they were hungry and invited them in to have something to eat.

They refused because her husband was out.

  71 “Go to tell them I am home and invite them in!” The woman went out and invited them in. “We do not go into a House together,” they replied. “Why is that?” she wanted to know.

One of the old men explained: “His name is Wealth,” he said pointing to one of his friends, and said pointing to another one, “He is Success, and I am Love.” Then he added, “Now go in and discuss with your husband which one of us you want in your home.”

The woman went in and told her husband what was said. Her husband was overjoyed. He said “  72  Let him come and fill in our home with wealth!”

His wife disagreed. “My dear, why don’t we invite Success?” Their daughter-in-law was listening from the other corner of the house. She jumped in with her own suggestion: “Would it not be better to invite Love?   73 ”

The woman went out and asked the three old men, “Which one of you is Love? Please come in and be our guest.”

Love got up and started walking toward the house.  74  Surprised, the lady asked Wealth and Success: “I only invited Love. Why are you coming in?”

The old men replied together: “If you had invited Wealth or Success, the other two of us would’ve stayed out, but since you invited Love, wherever he goes, we go with him.  75 ”

A.The other two also got up and followed him.

B.Our home will then be filled with love!

C.In the evening when her husband came home, she told him what had happened.

D.They were very happy to be invited.E.         Wherever there is Love, there is also Wealth and Success!

F.         He loved money badly.

G.        Let us invite Wealth.

填空题 案例分析题