1.a saltworks 2065,438+08 covers an area of 200,000 square meters, including 20,000 square meters of office buildings, 50,000 square meters of greening inside saltworks, 65,438+00000 square meters of affiliated kindergartens and 65,438+020,000 square meters of saltworks. The unit tax of land use tax in the town where the saltworks are located is 0.7 yuan per square meter. The urban land use tax payable by Yanchang in 20 18 is RMB ().

A. 14000

49,000 pounds

C.56000

D. 140000

2. Enterprise A is located in an economically backward area, and obtained a piece of land use right in February 20 17 (without obtaining a land use certificate). On 20 18 10, the urban land use tax has been declared and paid according to1500m2. On April 20 18, the enterprise obtained the land use certificate issued by the government department, which indicated that the land area was 2000 square meters. It is known that the fixed tax per square meter of 0.9 yuan ~ 18 yuan is applicable in this area, and the fixed tax stipulated by the local government is 0.9 yuan per square meter, and the tax standard is reduced according to the highest proportion stipulated by the state. Then the urban land use tax payable by the enterprise in 20 18 is () yuan.

A: 0

B.3 15

C.945

D. 1260

3. The following land should pay urban land use tax ().

A. Salt field for saltworks

B. Land for enterprises to run schools

C. Office space during the capital construction of nuclear power plant

D. Land for heating enterprises that supply heat to residents and collect heating fees from residents.

4. A food processing factory located in the county seat, with an area of 90,000 square meters recorded in the 20 17 land use certificate, newly requisitioned cultivated land in April 20 15000, and the urban land use tax rate is 8 yuan/square meter. The food processing factory should pay urban land use tax () yuan in 20 18 years.

720,000 dollars

800,000

C.8 10000

840,000 dinars

In 5.20 18, a logistics enterprise owned the land use right with an area of 10000 square meters, of which 9000 square meters were bulk commodity storage facilities, 90% were for personal use, and 10% were rented out; The management service facilities of this enterprise cover an area of 1000 square meters. The local urban land use tax standard is per square meter 12 yuan, so the urban land use tax payable by this enterprise in 20 17 is RMB ().

66,000 dollars

B 7 1400

C.77200

80,000 dinars

Reference answer and analysis

1. Answer B. Analysis: Kindergartens and saltworks in enterprises are exempt from urban land use tax. Urban land use tax payable = (200000-10000-120000)? 0.7=49000 (yuan)

2. Answer B. Analysis: In economically backward areas, the applicable tax standard of urban land use tax can be appropriately reduced, but the reduction rate shall not exceed 30% of the prescribed minimum tax. Urban land use tax payable =(2000- 1500)? 0.9? (1-30%)=3 15 (yuan)

3. Answer C. Analysis: From September 2007 10, urban land use tax will be levied on the nuclear island, conventional island, auxiliary workshop and communication facilities (excluding underground road land), living and office land of nuclear power plants according to regulations.

4. Answer A. Analysis: Taxpayers began to pay urban land use tax one year after the newly requisitioned cultivated land was approved. In April, the newly requisitioned cultivated land15000m2, and in 20 18 years, there is no need to pay the urban land use tax. Urban land use tax payable in 20 18 years =90000? 8 = 720,000 yuan.

5. Answer A. Analysis: For the land used by logistics enterprises for bulk commodity storage facilities (including self-use and rental), urban land use tax is levied at a reduced rate of 50% of the applicable tax standard for the land grade. Land for office and living quarters of logistics enterprises and other land not directly engaged in bulk commodity storage do not belong to the preferential scope, and urban land use tax should be levied according to regulations. Logistics enterprises that meet the tax reduction requirements need to go through the filing formalities with the competent tax authorities with relevant materials. Payable urban land use tax =9000? 12? 50%+ 1000? 12 = 54000+12000 = 66000 (yuan).