问题
单项选择题
纳税人将不动产无偿赠与他人的，其营业税纳税义务发生时间为( )。
A．不动产处置权转移的次日
B．不动产处置权转移的当天
C．不动产收益权转移的当天
D．不动产所有权转移的当天
答案
参考答案：D
解析： 纳税人将不动产或者土地使用权无偿赠送其他单位或者个人的，其纳税义务发生时间为不动产所有权、土地使用权转移的当天。
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纳税人将不动产无偿赠与他人的，其营业税纳税义务发生时间为( )。
A．不动产处置权转移的次日
B．不动产处置权转移的当天
C．不动产收益权转移的当天
D．不动产所有权转移的当天
参考答案：D
解析： 纳税人将不动产或者土地使用权无偿赠送其他单位或者个人的，其纳税义务发生时间为不动产所有权、土地使用权转移的当天。
Nowadays robots can not only talk and dance，but also answer your questions in English.They are “____”．The following is the first Chinamade “beauty”____. A new 168cm high “beauty” robot who has not yet been____looks wonderful in a red wedding____.She can act as a tour guide，a receptionist，____a hostess. Her face____the beautiful facial characteristics of many girls.And her eyes can move. “The robot is the first human simulation(仿真)____in China，and she is____with the most advanced voice and movement control technologies and____communicate with humans，” said Li Chengrong，chief____of the robot，who works for the Chinese Academy of Science Institute of Automation.“She replies ‘____’ if you praise her by saying ‘You are so____’．” The sentences that the robot can understand and say are____at present.“We will improve her in the future，to make her talk___with human beings，” Li said. ___the “beauty” will work as a receptionist and tour guide in Sichuan Science Museum，she has been programmed to____the southwestern dialect that is popular in inland Sichuan Province. Li said the lab____for designing and making the robot was 300,000 yuan (37,500 U．S.dollars)．The robot is equipped with interactive technologies.It is____to most advanced robot in the world—Asimo，____by Japanese automaker Honda.Asimo，____can walk at a speed of one mile per hour and climb up and down stairs，costs about one million U．S.dollars.
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