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22【例题·单选题】(2015年)2014年甲服装公司(位县城)实际占地面积30 000平方米,其中办公楼占地500平方米,厂房仓库占地面积22 000平方米,厂区内铁路专用线、公路等用地7 500平方米。已知当地规定的城镇土地使用税每平方米年税额为5元。甲服装公司当年应缴纳城镇土地使用税税额的下列计算中,正确的是( )。
A.
30 000×5=150 000(元)
B.
(30 000-7 500)×5=112 500(元)
C.
(30 000-500)×5=147 500(元)
D.
(30 000-22 000)×5=40 000(元)
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