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问题 判断题

对房地产开发企业建造的商品房，在出售前，一律不征收房产税。（）

答案

参考答案：错

解析：本题考核房产税的税收优惠。对房地产开发企业建造的商品房，在出售前，不征收房产税；但对出售前房地产开发企业已使用或出租、出借的商品房应按规定征收房产税。

单项选择题

The blue of the sea is caused by the scattering of sunlight by tiny particles suspended in the water. Blue light, being of short wavelength, is scattered more efficiently than light of longer wavelengths. Although waters of the open ocean are commonly some shade of blue, green water is commonly seen near coasts, especially in tropical or subtropical regions. This is caused by yellow pigments being mixed with blue water. Phytoplankton are one source of the yellow pigment. Other microscopic plants may color the water brown or brownish-red. Near the shore, silt or sediment in suspension can give water a brownish hue. Outflow of large rivers can often be observed many miles offshore by the coloration of suspended soil particles.Marine phytoplankton (Greek for "plant wanderers") are microscopic single-celled plants that include diatoms, dinoflagellates, coccolithophorids, green algae, and blue-green algae, among others. The growth of these organisms, which photosynthesize light, depends on a delicate balance of nutrient enrichment via vertical mixing, which is often limited by the availability of nitrogen and light. Diatoms are one-celled plants with patterned glass coverings. Each glass, or silicon dioxide box, is ornamented with species-specific designs, pits, and perforations making them popular with microscopists and, more recently, electron scanning microscopists.

The growth of phytoplankton is often limited by the availability of________.

A．oxygen

B．hydrogen

C．nitrogen

D．carbon dioxide
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判断题

公安行政强制执行是指相对人不履行公安机关作出的、已发生效力的执行性行政决定时，公安机关依法强制其履行的公安刑事司法行为。 ( )
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