问题 单项选择题

下列各项中,按照我国现行税法的规定可以免缴契税的是( )。

A.承受城市郊区土地使用权,用于农业生产
B.因自然灾害灭失住房而重新购买住房
C.土地被市政府征用后重新承受土地
D.经国务院批准实施债权转股权的企业,债权转股权后新设立的公司承受原企业土地、房屋权属

答案

参考答案:D

解析: 我国现行税法规定,因不可抗力灭失住房而重新购买住房的,可以酌情减免,但不属于税法明文规定的免缴情形。同样,土地被县级以上人民政府征用、占用后,重新承受土地、房屋权属的,由省级人民政府确定是否减免,也不属于税法明文规定的免缴情形。

完形填空

Allan, James,Brown, Della and Edward 正在查找网站来帮助他们解决问题。阅读第46至50题中的各人情况说明和A至F六家网站的介绍,并从所给的(A、 B、 C、 D、 E、 F)中选出符合各人情况的最佳选项,并在答题卡上将该项标号涂黑。选项中有一项是多余选项。

小题1:Allan: The weather report said that a hurricane would hit the city. Tom wants to find information on how to protect his family from being destroyed during the hurricane.

小题2:James: Before learning about a butterfly, James was asked by his biology teacher to learn more about a butterfly in the process of doing research and then write a letter to humankind.

小题3:Brown: Thousands of animals around the world face extinction. Many more are threatened each year. Brown focuses on the situation of endangered animals and tried to understand how all living things are connected.

小题4:Della: Modern technology makes fishing easier. Yet overfishing has caused a lot of problems. China has taken some measures to solve the problem. Della wants to gain a deeper understanding of the effects of overfishing on some threatened species and tried to find out effective solutions.

小题5:Edward: Great leaders changed our lives. Edward, who studies politics, wants to find out detailed information about some famous political leaders of foreign countries.

A.http://www.net.org/marine/csb/

This site is devoted to saving the Chilean sea bass, or Patagonian toothfish, from extinction. It suggests actions people can take to protect the fish, and it offers the flash movie “Please Don’t Eat Me!”

B.http://www.uky.edu/Agriculture/Entomology/ythfacts/entyouth/

This site, created by the University of Kentucky Entomology(昆虫学) Department, provides photographs and facts about various insects we live with. You will find what you want to know about insects here.

C.http://www.mountvernon,org/learn /index.cfm/

This is the definitive(最完整可靠的) site for thoroughly researched historical data on President George Washington. The educational resources include biographical information, a feature(专题节目) on George Washington and slavery, electronic trading cards, and an online quiz.

D.http://www,artlex.com/Here you will find definitions of more than 3,200 terms used in discussing visual culture, along with thousands of supporting images, pronunciation notes, great quotations, and cross-references.

E. http://www.fema.gov/kids/

This visually appealing government site teaches kids how to be prepared for disasters and prevent disaster damage. The site also tells teachers and parents what to do to help children after a disaster. It is appropriate for all ages.

F. http://www.nwf.org/

Find information on wildlife protection programs and wild animals through the articles, photos, quizzes, and games at this site. Learn how you can help protect wildlife which has close relationship to human beings.

单项选择题