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【单选题】
经财政部批准的免税房产,包括( )。 ①损坏不堪使用的房屋和危险房屋,经有关部门鉴定后,可免征房产税 ②对企业因停产、撤销而闲置不用的房产,、自治区、直辖市税务机关批准可暂不征收房产税 ③房产大修停用半年以上的,经纳税人申请,税务机关审核,在大修期间可免征房产税 ④在基建工地为基建工地服务的各种工棚、材料棚、休息棚和办公室、食堂、茶炉房、汽车房等临时性房屋,在施工期间一律免征房产税 ⑤企业办的各类学校、医院、托儿所、幼儿园自用的房产,可免征房产税 ⑥中、小学校及高等学校用于科研及教学等本身业务的房产免征房产税
A.
①②③④⑤
B.
①②③④⑤⑥
C.
②③④⑤⑥
D.
①③④⑤⑥
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