土地增值税的征税范围（）。
A.出售中国境内的房地产的个人
B.继承中国境内的房地产的外国人
C.出售中国境内的房地产的外国人
D.继承中国境内的房地产的个人
E.受赠中国境内，的房地产的社会团体
参考答案：A, C
解析：凡有偿转让国有土地使用权、地上建筑物及其他附着物并取得收入的单位和个人为土地增值税的纳税人。外商投资企业和外籍人员包括在内。
| 从对话后方框内的选项中选择适当的选项补全对话。 | |
| A: Hello, Sally! Congratulations to you for winning the first prize in the speech contest! B: 1______ A: You used to be shy when you talked to others. Why did you take part in the speech contest? B: Yeah, I used to be shy. And my mother was really worried about it. She told me I must have confidence in everything. She encouraged me to do that. A: 2______ B: I practiced the speech every day. In order to make it good, I had practiced it hundreds of times. A: 3______ B: I got excited and couldn't help crying when I won the prize,but at first I could hardly believe I was the winner. A: 4______ B: Yes, it changed me a lot. And it made me feel confident. I'm very thankful to all the people who helped me. A: Thanks for answering my questions. B: 5______
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