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某企业2005年拥有房屋三栋，原值为2000万元，其中两栋为厂房。另外一栋该企业作为托儿所使用，原值为400万元。(该省规定允许按原值一次扣除20%)根据资料回答下列问题：
该企业作为托儿所使用的房产依据税法规定应( )。
D.按(400-400×20%)×1.2%征收

A.免税
B.减半征收
C.缓征

【参考答案】

A
解析：企业办的各类学校、医院、托儿所、幼儿园自用的房产，可以比照由国家财政部门拨付事业经费的单位自用的房产，......

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