某企业2011年1月1日的房产原值为3 000万元，4月1日将其中原值为1 000万元的临街房出租给某连锁商店，月租金5万元。当地政府规定允许按房产原值减除30%后的余值计税。该企业当年应缴纳房产税( )万元。

>> 国家开放大学 / 纳税基础与实务

某企业2011年1月1日的房产原值为3 000万元，4月1日将其中原值为1 000万元的临街房出租给某连锁商店，月租金5万元。当地政府规定允许按房产原值减除30%后的余值计税。该企业当年应缴纳房产税( )万元。
A. 16.8
B. 7.2
C. 24.3
D. 25.2

积分

纳税基础与实务

参考答案：

点击查看答案

佳题速递：

企业将房地产存货转回为采用公允价值模式计量的投资性房地产，转换日存货公允价值小于原账面价值的差额应记入的会计科目是( )。中级会计实务

8[填空题] 企业以生产的应税消费品作为投资时，应借记“（）”河南理工大学

宪法是一个国家的根本大法。政治学原理

7[多选题] 已知a为整型变量，那么与表达式a!=0真假值情况相同的表达式有哪些?______ A.a>0||a<0 B.a C.!a==0 D.!aC语言程序设计

在对学前儿童实施家庭教育的过程中，家长处于重要地位，起着回答作用。儿童家庭与社区教育

11[阅读题] The long summer holidays are finally over and some parents are pleased. “We worry more about their safety in the holidays,” explains one mother from North London. If teenagers are not wandering around on public transport in a big and potentially dangerous city, they are chatting to strangers in an internet chat room! Well, that’s an extreme picture of the UK today, but many parents are worried about how much freedom they can give their children during the holidays and at weekends. Weekends are not the only time to worry! Newspaper are full of stories about too many school kids going to school by car because their parents do not want them to travel alone on a bus or train. This summer there were more frightening stories of teenagers disappearing with questionable friends that they met on the net. All the Media stories help increase parents fears, but is the UK really so dangerous? Many young people feel that life for their parents was easier. In the 1960s young people played in the streets more and traveled around town without their parents. “At least our parents can keep tabs on us,” says 16-year-old Julia. “So many people have mobile phones now and their parents ring to find out where they are. I use my mobile to get Dad to come to the station when I arrive late.” Mobiles are not just expensive toys; they help keep young people safe. Most significantly, they help keep young people safe. Most significantly, they make parents feel better. Only one problem is, though, that some young people have been attacked by thieves who want to steal their mobile phones. Young people like going out with friends, but they now need to learn how to get home safely. Five million young people in the UK between the ages of 9 to 16 use chat rooms to make friends, but they, too, need to be careful and never give their personal details to a stranger. Young people today have more opportunities to meet new people and go out at night more than their parents ever did. Now school, television programs and newspapers must help teenagers to enjoy their freedom and to be responsible for their own safety. 6. Some parents are upset about the summer holidays mainly because their children ______. 英语