问题 多项选择题

下列对房产税计税依据的说法中,正确的有( )。

A.对以房产投资联营、投资者参与投资利润分红、共担风险的,按分红收入作为计税依据

B.对以房产投资收取固定收入、不承担经营风险的,以取得的固定收入作为计税依据

C.对融资租赁的房屋,应以房产余值作为计税依据

D.对于经营性租赁的房屋,以租金收入作为计税依据

答案

参考答案:B,C,D

解析: 本题考核房产税的计税依据。对以房产投资联营、投资者参与投资利润分红、共担风险的,按房产余值作为计税依据计缴房产税。

阅读理解

TheUnitedStateshasaround475,000schoolbuses.Eachdaytheycarrymorethan25million children,halfofalltheschoolchildreninthecountry.

Thesebuses,onaverage,use4litersofdiesel(柴油)fueltotravellessthan16kilometers. When theschoolyearbeganlastfall,dieselaveraged55centsaliternationally.Thepricenearlydoubledby theendofschool inJune.

BobRileyisthespokesmanfortheAmericanSchoolBusCouncil.Hesaysfuelpricesnegotiated(商议) for schools arenot lower thanothers have to pay. Asaresult,schoolsarelookingfor waystoreducetransportationcosts.Busroutesarebeing redrawnor,insomecases,canceled.Someareas arebuyingbusesthatuse naturalgas orother alternativefuels.

Otherstepsincludefewerfieldtrips andlesstravel bysports teams.Someschool districtsmayend any busservicenotrequiredby law.

Studiesshowthatschoolbusesarethesafestform oftransportationtoandfrom school.

The AmericanSchoolBus Councilsayscutsinbus serviceare badfor childrenandpossiblythe environment.Itsaysremovingbusesfromtheroadwillmeananincreaseinothervehiclestransporting students. Spokesman Bob Riley saysanotherconcern is thatreducing  busservicemightreduce attendance.

It couldalso getmorechildren to walkor bicycle to school.That wouldsurely makepeople happy attheNationalCenterforSafeRoutestoSchool.Morekidswalkingorbikingsafelytoschoolisthe aimofa3-year-oldfederal program,partofaninternationalmovement.Thegoalis toincreasephysical activity and reduce air pollution.

小题1:Inthesecondparagraph,theauthorwantsto provethat   .

A.toomany schoolchildren takebuses every day

B.thecost offuelhasincreased

C.theschoolbusesconsumemorefuelthanaverage

D.the school busesusuallygoon long routes小题2:Inthe thirdparagraph,what doesBobRiley mean'?

A.Thefuel pricesforschool busesneed to be negotiated again.

B.High fuelprices are also affecting the efficiency of their services.

C.The fuelprices for school are much higher thanothers pay.

D.TheAmericanSchool BusCouncilshould workforstudents’benefit.小题3:Whatistheadvantage ofreducingschoolbusserviceaccordingto thepassage?

A.Morefuelwillbesaved.

B.Studentscangotoschool inasaferway.

C.Studentscanexercisebywalkingorriding toschool.

D.Trafficjams willbereducedduringrushhour.小题4:Whatisthesixth paragraphmainly about?

A.Bob Riley's concern about the resultsof reducing school buses.

B.Theconvenience brought by school buses.

C.Thebad effectsofreducingschool buses.

D.Thestudiesabout students'choicescarried out by theAmericanSchool BusCouncil.

单项选择题