下列各项中，应计入城市维护建设税计税依据的是（ ）。
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5 .下列关于税收的表述，错误的是（ ）。
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7 .甲企业为一般纳税人，2016年6月以融资租赁的方式租入一处房产，原值1000万元，租赁期5年，租入当月投入使用，每月支付租赁费10万元，计算房产余值的扣除比例为20％，企业采取一般计税方法。2016年甲企业融资租赁的房产应缴纳房产税（ ）万元。
A 4.8 B 5.6 C 7.2 D 8.4
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A 1 B 2 C 3 D 5
