共用题干题2010年初某企业房产原值3000万元,其中厂房原值2600万元,厂办幼儿园房产原值300万元,地下工业用仓库原值100万元。拥有自重10吨载货汽车10辆,7.8吨挂车5辆。该企业2010年发生如下业务:(1)7月20日购置2.5吨客货两用车2辆,合同载明金额10万元,当月领取行驶证书。(2)6月30日将原值为300万元的厂房出租,合同载明每年租金24万元,租赁期3年。(3)7月份购买新建的地下商铺用于商业用途,购买合同记载金额200万元,9月份交付使用,10月份从房地产权属管理部门取得土地使用证与房产证。(4)10月份接受甲公司委托加工一批产品,签订的合同中注明原材料由甲公司提供,金额为100万元,收取加工劳务费30万元;完工产品由甲公司负责运输,合同中注明运费2万元、保管费0.2万元、装卸费0.05万元。当地政府规定计算房产余值的扣除比例为20%,工业用途地下建筑物以原价的50%,作为应税房产原值,商业用途地下建筑物以原价的70%作为应税房产原值。载货汽车年税额20元/吨。根据上述资料,回答下列问题: 2010年该企业地上建筑物应缴纳房产税()元。
A. 248480
B. 248920
C. 249600
D. 250720
查看答案
A On a cold winter afternoon, Susan was walking home from a supermarket. She was feeling a little tired, as she was carrying her shopping bags. They were so heavy that she decided to have a rest in the park. She walked towards the gate of the park. She noticed a poor man walking out of a restaurant in front of her. The man was holding a paper bag. He walked to a rubbish bin (箱) and started looking through it. Susan suddenly felt sad. She knew this man would take all that he could get, so she went up to him and gave him some fruit. The man looked up in surprise and took what she gave him. A big smile appeared on his face and she felt very happy. Then he said. "Wow! First someone gave me this sandwich, then the orange juice, and now some delicious fruit. This is my daughter’ s lucky day. Thank you, girl. "Then he went away, singing a song. Just then, Susan understood what the saying" Giving is getting" really meant. Everyone in the world needs help; everyone can offer help and everyone will be helped by showing kindness. Giving sometimes doesn’ t cost much, but it means a lot to the people who you help. The man’ s happiness at that moment comes into Susan’s mind every time she has the chance to help others. The passage mainly tells us that()
A. giving means taking
B. giving is getting
C. we shouldn’t look through rubbish bins
D. we should give others fruit
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