根据土地增值税的规定，以下说法小正确的是( )。
A．未办理权属变更手续的置换土地行为，需要征收土地增值税
B．取得的收入为外国货币的，按照纳税义务发生之日中国人民银行公布的人民币市场汇率中间价，折合成人民币计算
C．对于一方出地，一方出资金，双方合作建房，建成后分房自用的，按规定征收土地增值税
D．土地增值税的计税依据是取得的收入额
参考答案：A
解析： 选项B，取得的收入为外国货币的，应当以取得收入当天或当月1日国家公布的市场汇价折合成人民币，据以计算土地增值税税额；选项C，对于一方出地，一方出资金，双方合作建房，建成后分房自用的，暂免征收土地增值税；选项D，土地增值税的计税依据是纳税人转让房地产所取得的增值额。
请认真阅读下面短文，并根据所读内容在文章后表格中的空格里填入最恰当的单词。请将答案写在答题纸上的相应位置。（每空1词） The Chinese are very generous(慷慨大方的) when it comes to educating their children. Some parents send their children to the best schools or even abroad to England, the US or Australia, regardless of how much this costs. Many also want their children to take extra-curriculum activities where they either learn a musical instrument or ballet, or other classes that will give them a head start in life. The Chinese believe that the more expensive an education is, the better it is, so parents often spend unreasonable amount of money on education. Even poor couples buy a computer for their son or daughter.  However, what most parents fail to see is that the best education they can give their children is usually very cheap. Parents can see that their children's skills vary; they will usually be skilled in some areas while poor in others. What most parents fail to realize though, is that today's children lack self-respect and self-confidence.The problem is that parents are only educating their children on how to take multiple-choice tests and how to study effectively. They are not teaching them the most important skills they need to be confident, happy and clever. Parents can help achieve this by teaching their children practical skills like cooking, sewing and other housework. Teaching a child to cook will improve many of the skills that he will need later in life. Cooking demands patience and time. It is an enjoyable but difficult experience. A good cook always tries to improve his cooking, so he will learn to work hard and gradually finish his job successfully. The result, a well-cooked dinner, will give a child a lot of satisfaction and confidence. An old machine such as a broken radio or TV set that you give your child as a toy may make him curious and arouse his interest. If he will spend hours looking at it, and try to mend it; your child might become an engineer when he grows up. Such activities do more than teach a child to read a book; but rather they teach them to think, and to use their minds. This is much more important than learning by reading a book.
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