纳税人实际占用的土地面积是城镇土地使用税的计税依据，其具体内容有（）。

[问答题]Passage 5　　● Look at these sentences and the five passages chosen from a booklet entitled “How Do I Get Into Export”. The book explains steps to successful exporting.　　● Which clip does each sentence refer to?　　● For each sentence, mark one letter A, B, C, D or E.　　● You will need to use some of these letters more than once.　　Example　　He has developed his own company to promote his work.　　Answer: A　　1. A long-term approach has to be taken in projecting how to crack the world market.　　2. You can’t rush through this because the choice of the right agency can be crucial for most firms.　　3. You are advised to spot a couple of target markets.　　4. A self-assessment is required in this phase.　　5. At this stage at least one on-the-spot survey has to be conducted in person to assess the local situation and establish distribution.　　6. Bankers, accountants, and various agents are chief participants in your planning.　　7. You have to get to know generally accepted customs and trade practices in international business.　　8. This step requires a good market research concerning the various aspects of the prospective markets.　　A　　Commitment: Developing export markets can be costly in terms of time, money have the commitment required to make a success of export? Entering new markets and developing them usually takes considerable time and effort. You must take a long-term view. Consider how many resources and how long it takes to break into a new regional market in Australia. The time and cost can be multiplied several times when you are looking at an overseas market.　　B　　Finance: Breaking into any new markets requites considerable funds (airfares, accommodation, advertising, sales promotion, new brochures, training of overseas sales agent, etc.). Does your company have the financial strength to commit say $ 30,000 or more for the year or two it may take to develop a new overseas market?　　Discusses your plans with the International Department of your bank to ensure that all the financial aspects are covered and viable. Gain an understanding of international trade finance. Discuss costing-for-export with your accountant, and transport/packaging requirements with a customs agent or forwarding agent.　　C　　Become familiar with common terms used in international trade. The Australian Trade Com, mission (AUSTRADE) and the major trading banks have reference booklets. The Australian Institute of Export provides courses.　　D　　Select one or two likely markets and undertake desk research to identify their characteristics. Most first-time exporters start with New Zealand. Many are also interested in the USA, but that is an enormous and complex market.　　In making a detailed market study the following should be considered:　　● whether the country selected already imports the product (import statistics will show how much and from where)　　● what import duties the product would attract　　● other barriers to imports, such as import licensing　　● frequency and cost of shipping or airfreight between Australia and the market　　● regulations, such as quarantine and labeling standards, consumer protection rules, and product standards　　● whether cultural differences need to be taken into account. Read economic and social literature on the target market to understand its fundamental characteristics.　　E　　The desk research should have indicated the market with the most potential and you should now be in a good position to visit the target market. The main purpose of the visit will be to study its special characteristics, the opportunities/competition at first hand, seek a suitable agent or distributor, and jointly draw up an appropriate marketing plan to introduce and expand the sale of your product. These are all very important considerations, and more than one visit will probably be necessary. Choosing the right agent, for most Companies, is probably the single most important step. Do not rush this step.

[单选题]治疗军团菌肺炎的首选药为（）

[单选题]情绪能传递信息，沟通思想，这说明情绪具有（）。

[单选题]注册计量师制度规定所称注册计量师，是指（）的专业技术人员。

[单选题]睫毛 生所要检查的部位是（）

[单选题]数控车床床身和导轨的布局形式不同，其制造加工工艺性也不同，其中工艺性最好的是（）。

[判断题]用户违反禁寄限寄物品规定，造成危害人身安全或者污染损毁其他邮件、设备的，由邮政企业承担赔偿责任。

[多选题]影响气候的因素主要有（）。

[多选题]社会工作者小赵在主持居民会议的过程中，发现周先生评价社会工作者时说：“他们做得都挺好的。”小赵说：“您说我们的工作不错，谢谢您这么肯定我们的工作，那您具体说说好在哪里呢？”在会议过程中，小赵运用的技巧包括（）。

[多选题]简述动车组换气装置拆卸后防护内容。（）

[判断题]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，并以此为计税依据计算征收城镇土地使用税。（）

[判断题]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，并以此为计税依据计算征收城镇土地使用税。

[判断题]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，并以此为计税依据计算征收城镇土地使用税。（）

[单选题]城镇土地使用税的计税依据是纳税人实际占用的土地面积，关于该"实际占用土地面积"的确定，下列表述正确的是（）。

[多选题]城镇土地使用税以纳税人实际占用土地面积为计税依据，下列各项中，属于城镇土地使用税的计税依据的有（）。

[多选题]城镇土地使用税以纳税人实际占用土地面积为计税依据，下列各项中，属于城镇土地使用税的计税依据的有（）。

[判断题]城镇土地使用税的计税依据是纳税人实际占用的土地面积。（）

[单选题]纳税人实际占用的土地面积尚未组织测量且未核发土地使用证书的，（）城镇土地使用税。

[单选题]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（）城镇土地使用税。  

[单选题]城镇土地使用税以纳税人（）的土地面积为计税依据。