问题 单项选择题

(二)
某制药企业2009年初账面有厂房原值3000万元,4月份给厂房安装了配套通风管线,整体安装价值300万元;办公楼原值2000万元,6月25日协议将该办公楼的1/3租给某培训机构做儿童家教培训中心,月租金5万元,6月30日该培训中心正式入住,自7月1日开始每月1日支付租金;该企业建筑物账面还拥有露天水塔原值300万元;独立围墙原值250万元;独立的作为材料库的地下建筑物原值700万元。
该企业2009年初占地面积7000平方米(含2008年8月1日批准占用的耕地900平方米),其中300平方米为厂区内绿化小公园;500平方米无偿给公安机关存放防爆器材。该企业2009年6月获批占用耕地800平方米建造恒温成品库,2009年8月,该厂委托施工企业建造的恒温成品库办理了验收手续,账面原值1000万元。该企业所在省政府和地方税务部门确定地下建筑物的房产原价的折算比例为60%;房产税原值减除比例20%,城镇土地使用税每平方米4元。根据上述资料,要求计算该企业2009年的下列税额:

该企业2009年除厂房、办公楼之外的其他房产应缴纳的房产税合计为( )万元。

A.7.23

B.8.57

C.9.63

D.10.11

答案

参考答案:A

解析: 独立围墙、水塔不缴纳房产税;地下建筑物应用折算比这算原值后计算缴纳房产税;新施工建造的仓库应自验收次月起缴纳房产税。应缴纳的房产税=700×60%×(1-20%)×1.2%+1000×(1-20%)×1.2%×4/12=4.03+3.2=7.23(万元)。

阅读理解

Chinese space trainer Wang Yuan has been chosen as one of the volunteers for the Mars-500 test project. He was very happy to be chosen and will accept the meaningful challenge(挑战) Another five volunteers are all space lovers., including three Russians, an Italy-Colombian and a Frenchman. They are about to feel what it’s like to travel to Mars, only without leaving the earth. They are locked up together for a year and a half under a similar condition to the red planet during the whole process. So the experiment is called Mars-500.

When reporters asked what they would miss most during the 520-day special life, French trainer Charles said:”For me, it will be mainly my family, the sun and fresh air.”

The Mars-500 test will be in a special building in Moscow, Russia. Although the people won’t leave the building, they will fell as if they are on a real trip to the Mars. The most difficult thing will be to be separated(分离) from the people that they used to live with. The trainer won’t see sunsets, sunrises, won’t feel rain for 18 months. That will be hard.

The main task is to study the “Man and environment”. It’ll care about the astronauts’ getting experience and physical effects. The 520-day-test is divided into three parts,the first 250days to Mars, the middle 30days of landing on Mars, the last 240 days to return to the earth. Everyone will stay there alone for a long time and will work lonely. They will have to make decisions themselves and only then report to the earth, and the earth will tell them whether they do the right thing or not.

Each astronaut is preparing for the great challenge. It is learned that they will be launched(发射)early in June. And the experiment will end in November 2011.

小题1: _______ members were chosen as volunteers.

A.Five

B.Six

C.Three

D.Four小题2: The most difficult thing for the trainers is ______.

A.no vegetables to eat

B.they can’t watch TV

C.they can’t see many people

D.they must lie all day小题3: Mars-500 test will be done in ______

A.Moscow

B.a red planet

C.November

D.Xichang小题4: It will take trainers _______ days to land on Mars.

A.250

B.30

C.240

D.520小题5: Which sentence is NOT true about the 520-day-test?

A.The trainers won’t see rain or snow

B.The experiment will begin in June.

C.Trainers are all astronauts.

D.Trainers will report to the earth.

问答题