办理转移登记的房屋应缴纳契税，是否缴纳土地增值税则要根据转让房地产时有无土地增值额来判断。 ( )
参考答案：对
主身热者，为
A．井B．荥C．俞D．经E．合
—How I wish I had studied harder when I was in senior school! —If you had，you ________ a university student now.
A．are
B．would be
C．should
D．were
