下列关于城镇土地使用税的计税依据不正确的是（）。 -题库考试答案搜索网

下列关于城镇土地使用税的计税依据不正确的是（）。

单选题

2021-07-17 21:02

A、城镇土地使用税以纳税人实际占用的土地面积（平方米）为计税依据
B、纳税人实际占用的土地面积，由省、自治区、直辖市人民政府确定的单位组织测定的以测定的面积为准
C、尚未组织测量，但纳税人持有政府部门核发的土地使用证书的，以证书确认的土地面积为准
D、尚未核发土地使用证书的，应由纳税人申请税务机关核定土地面积，据以纳税，待核发土地使用证以后再作调整

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正确答案

D

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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