下列关于城镇土地使用税的表述中，正确的有（）。 -题库考试答案搜索网

下列关于城镇土地使用税的表述中，正确的有（）。

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2021-07-17 21:02

A、城镇土地使用税采用有幅度的差别税额，每个幅度税额的差距为20倍
B、经批准开山填海整治的土地和改造的废弃土地，从使用的月份起免缴城镇土地使用税10年至20年
C、对在城镇土地使用税征税范围内单独建造的地下建筑用地，暂按应征税款的50%征收城镇土地使用税
D、经济落后地区，城镇土地使用税的适用税额标准可适当降低，但降低额不得超过规定最低税额的30%

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正确答案

ACD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第九章城镇土地使用税法和耕地占用税法

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