问题 单项选择题

下列房地产转移或转让行为中,应当征收土地增值税的是()。

A.直系亲属继承的房屋

B.有偿转让的合作建房

C.兼并企业并入被兼并企业的房屋

D.无偿赠与给直系亲属的房屋

答案

参考答案:B

解析:测试考生对土地增值税征收范围的规定是否清楚。按照规定, 本题被选答案中,直系亲属继承的房屋,无偿赠与给直系亲属的房屋,兼并企业并入被兼并企业的房屋,均不缴纳土地增值税。有偿转让的合作建房应缴纳土地增值税,故正确答案为B.

阅读理解

Children today would rather toy with new technologies. The role of children has changed as well as that of teens. The world has truly evolved (进化)throughout the years.

Today,a typical day in the life of a five year old is entirely different from what it once was. A few decades ago children used to work. They did the kind of work parents do today. Today there are shows on which children are putting pounds of makeup on and have flashing things all over their bodies. This makes a child want to paper over all of their imperfections. They think they have to look perfect all the time.

Teens have changed as well. My grandma got married when she was thirteen. Girls who had an arranged marriage had no time to play because they were expected to cook, clean,take care of the kids, and do housework every single day. Today,we go to school every morning, maybe participate in some after-school activities, and possibly go to work for extra cash. Then we go home and do homework, and eat. After all of this we have to find the time to socialize by texting, talking on the phone, or logging on to social networking sites. We enjoy ourselves a lot.

The generation before us complains about how they did not have the things we have now. They say we are not appreciative and do not value life or just do not care about our futures anymore. Let's make a change! The youth have the power to work on whatever they believe in and make a difference in the world. Take advantage of your resources. It is never too late to make a positive change in our world.

小题1:The role of children and teens has changed mainly because _____.

A.new technologies are developing and widely used

B.they don't have to work hard as their parents did

C.their world has truly evolved

D.they look perfect all the time小题2:The underlined phrase (in the 2nd Para. ) probably means to _____.

A.put up with

B.make up for

C.put aside

D.cover up小题3:We can learn from the text that nowadays teenagers _____.

A.do housework as their parents did

B.are having a social life in richer ways

C.are seldom satisfied with what they have

D.don't appreciate and value life小题4:The author's attitude towards changes of teen’s life is _____.

A.critical

B.neutral

C.optimistic

D.complaining

单项选择题