以下关于我国房地产各税种税率的表述中，错误的有（）
A．按房产余值计征，房产税税率为12%B．城市维护建设税实行地区差别税率C．耕地占用税实行定额税率D．土地增值税实行四级超额累进税率，分别为30%、40%、50%、60%E．城镇土地使用税实行比例税率
B．城市维护建设税实行地区差别税率C．耕地占用税实行定额税率D．土地增值税实行四级超额累进税率，分别为30%、40%、50%、60%E．城镇土地使用税实行比例税率
C．耕地占用税实行定额税率D．土地增值税实行四级超额累进税率，分别为30%、40%、50%、60%E．城镇土地使用税实行比例税率
D．土地增值税实行四级超额累进税率，分别为30%、40%、50%、60%E．城镇土地使用税实行比例税率
E．城镇土地使用税实行比例税率
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根据短文回答 46～50 题。 Every Dog Has His Say Kimiko Fukuda always wondered what her dog was trying to Whenever she say. put on makeup, it would pull at her sleeve. _______(1) When the dog barks, she glancesi at a small electronic gadget (装置). The following 'human' translation appears on its screen: 'Please take me with you.' '1 realized that's how he was feeling,' says Fukuda.The gadget is called Bowlingual, and it translates dog barks into feelings, People laughed when the Japanese toymaker Takara Company made the world's first dog-human translation machine in 2002. But 300,000 Japanese dog owners bought it._______(2)'Nobody else had thought about it,' said Masahiko Kajita, who works for Takara. 'We spend so much time training dogs to understand our orders; what would it be like if we could understand dogs?' Bowlingual has two parts. _______(3) The translation is done in the gadget using a database containing every kind of bark.Based on animal behaviour research, these noises are divided into six categories: Happiness, sadness, frustration, anger, declaration and desire _______(4) In this way, the database scientifically matches a bark to an emotion, which is then translated into one of 200 phrases.When a 'visitor went to Fukuda's house recently, the dog barked a loud 'bow wow'._______(5) It was followed by 'I'm stronger than you' as the dog growled and sniffed (嗅) at the visitor.The product will be available in US pet stores this summer for about US$120. It can store up to 100 barks, even recording the dog's emotions when the owner is away. A．A wireless microphone is attached to the dog's collar, which sends information to the gadget held by the owner.B．Nobody really knows how a dog feels.C．This translated as 'Don't come this way'.D．More customers are expected when the English version is launched this summer.E．Now, the Japanese girl thinks she knows. Each one of these emotions is then linked to a phrase like 'Let's play', 'Look at me', or 'Spend more time with me'.第 46 题 请选择（1）处的最佳答案。
A.'B.TheC._______(2)'NobodyD.BasedE.WhenF._______(5)G.TheH.AI.B．NobodyJ.C．ThisK.D．MoreL.E．Now,M.第
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