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src="/upload/resources/image/2024/11/15/597074.png" alt="2025年房地產(chǎn)估價(jià)師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>下列不屬于減免房產(chǎn)稅的是（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-12-12 09:25</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;"> <strong>單選題</strong> </p> <p style="text-indent: 2em; text-align: left;"> 下列不屬于減免房產(chǎn)稅的是（?。?</p> <p style="text-indent: 2em; text-align: left;"> A 公園管理用房 </p> <p style="text-indent: 2em; text-align: left;"> B 高校教室 </p> <p style="text-indent: 2em; text-align: left;"> C 售出前已出租的商品房 </p> <p style="text-indent: 2em; text-align: left;"> D 中科院實(shí)驗(yàn)室 </p><script type="text/javascript">function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } }</script> <p> <input onclick="loginRegister(1);return false;" type="button" class="noLogin" style="margin-left:30px;" value="查看/隱藏答案"/><input onclick="display('menu')" type="button" class="yesLogin" style="display:none;margin-left:30px;" value="查看/隱藏答案"/>　 </p> <form></form> <div style="DISPLAY: none" id="menu"> <p style="text-indent: 2em; text-align: left;"> 正確答案：C </p> <p style="text-indent: 2em; text-align: left;"> 答案解析：本題考查的是減稅、免稅。目前，房產(chǎn)稅的免稅、減稅政策主要有：（1）國(guó)家機(jī)關(guān)、人民團(tuán)體、軍隊(duì)自用的房產(chǎn)。但是，上述單位的出租房產(chǎn)以及非自身業(yè)務(wù)使用的生產(chǎn)、經(jīng)營(yíng)用房，不屬于免稅范圍。（2）由國(guó)家財(cái)政部門(mén)撥付事業(yè)經(jīng)費(fèi)的單位自用的房產(chǎn)。（3）宗教寺廟、公園、名勝古跡自用的房產(chǎn)。但其附設(shè)的營(yíng)業(yè)用房及出租的房產(chǎn)，不屬于免稅范圍。（4）個(gè)人所有非營(yíng)業(yè)用的房產(chǎn)。對(duì)房地產(chǎn)開(kāi)發(fā)企業(yè)開(kāi)發(fā)的商品房，在售出前，不征收房產(chǎn)稅；但對(duì)售出前房地產(chǎn)開(kāi)發(fā)企業(yè)已使用或出租、出借的商品房應(yīng)按規(guī)定征收房產(chǎn)稅。（5）經(jīng)財(cái)政部批準(zhǔn)免稅的其他房產(chǎn)。參見(jiàn)教材P280～281。 </p></div> <p style="text-indent: 2em; text-align: center;"> <a target="_blank"><span style="font-size: 16px; color: rgb(192, 0, 0);">進(jìn)入房地產(chǎn)估價(jià)師考試題庫(kù)做題>></span></a> </p> <p style="text-align:center;"> <a target="_blank"><img src="/upload/resources/image/2021/11/26/515984.png" title="房地產(chǎn)估價(jià)師每日一練" alt="房地產(chǎn)估價(jià)師每日一練" suffix="png" style="max-width: 100%;"/></a> </p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>  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