第15题: [单项选择]房产税应纳税额计算公式为( )。 A. 应纳税额=房产原值×适用税率 B. 应纳税额=房产原值×(1-原值减除率)×原值减除率 C. 应纳税额=房产原值×(1+原值减除率)×适用税率 D. 应纳税额=房产原值×(1-原值减除率)×适用税率 参考答案:D 答案解析:房产税应纳税额的计算公式为:应纳税额=房产计税余值(或租金收入)×适用税率;其中,房产计税余值=房产原值×(1-原值减除率)。
A. wearing gas masks B. encouraging the use of cars C. encouraging the use of mass transportation D. punishing the motorists 参考答案:C 答案解析:此题为细节题。答案在最后一段。关键要理解“it would be worse to have to wear gas masks in our city than to ride buses or t