---Is your father in now？

--- No,he____ to Fan Changjiang Memorial with his friends.

A．has been

B．has gone

C．will go

D．went

在不动产销售业务中，每一个流转环节都要以销售额为依据计算缴纳营业税。因此应该尽量减少流转环节，以减轻营业税税负。