首页/ 题库 / [单选题]甲企业位于某经济落后地区,2015年4月的答案

甲企业位于某经济落后地区,2015年4月取得一宗土地的使用权(未取得土地使用证书,合同约定4月份交付土地),2015年5月已按1 500平方米申报缴纳城镇土地使用税。2015年6月该企业取得了政府部门核发的土地使用证书,上面注明的土地面积为2 000平方米。已知该地区适用每平方米0.9元-18元的幅度税额,按照国家规定的最高比例降低税额标准。则该企业2015年应该补缴的城镇土地使用税为( )。

单选题
2021-07-17 21:02
A、270.32元
B、315元
C、945元
D、210元
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正确答案
D

试题解析

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