2014年后继续培训(房产税.土地税)(国外英语资料).docVIP

2014年后继续培训(房产税.土地税) Choice question 1, the tax rate for property tax is (fixed rate). 2 enterprises quarterly and individual pay the county land use tax by half a year, and taxpayers should declare tax within 15 days after the expiration of the tax. 3 the property tax exempt from the property of all of the following individuals is the property owned by the individual From January 1, 2012 4 to December 31, 2014, the private logistics enterprises (including occupied and rental) with commodity warehousing facilities at the reduced owned land class applicable tax standard (50%) on urban land use tax. 5 for the construction of underground buildings within the scope of tax on urban land use tax, the urban land use tax shall be levied according to (50%) of the tax payable. 6 of the residential area of the owners of property management, the tax basis is proprietary (in accordance with the original value of the property minus 30% of the value). 7, according to the provisions of urban land use tax, the following statement is correct (urban land use tax rating scale, tax rate form). 8 taxpayers due to real estate and land real rights or state changes and real estate tax shall be terminated according to law, calculate the payable tax deadline is (real estate, land or real right change of state at the end of the month) 9, the use of installment purchase of commercial housing, and the purchase and sale of both parties did not obtain housing property certificate, during which the property tax payer is (the actual use of housing). 10 in accordance with the provisions of transmitted Local Taxation Bureau of Jiangsu Province Office of the provincial government of Jiangsu Province on the issuance of individual rental housing tax collection Interim Measures notice notice, to individual rental housing, do not distinguish between uses, real estate tax rate is (3%). 11 of the original value of the property is correct to say that (on the auxiliary equipment and facilities damaged, need fr