以下关于城镇土地使用税规定的说法中，正确的有（）。 -题库考试答案搜索网

以下关于城镇土地使用税规定的说法中，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定为20倍
B、纳税人实际占用的土地面积尚未核发土地使用证书的，应由纳税人申报土地面积，并以此作为计税依据计算征收城镇土地使用税，待核发土地使用证以后再作调整
C、经省、自治区、直辖市人民政府批准，经济发达地区城镇土地使用税的适用税额标准可以适当提高，但提高额不得超过暂行条例规定最高税额的30%
D、建立在城市、县城、建制镇和工矿区以外的工矿企业不需要缴纳城镇土地使用税

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正确答案

ABD

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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