土地增值税的纳税人隐瞒、虚报房地产成交价格的，按照( )计算征收。
A．税务机关确定的价格
B．扣除项目金额不得扣除的原则
C．成交价格加倍，扣除项目金额减半的办法
D．房地产评估价格
参考答案：D
解析： 土地增值税的计算依据为土地增值额，但纳税人有下列情形之一的，按照房地产评估价格计算征收；(1)隐瞒、虚报房地产成交价格的；(2)提供扣除项目金额不实的；
What does the speaker mean a. You don’t have to pay any attention to him for he has already had many people around him. b. You don’t have to pay any attention to him for he will not take it seriously. c. You don’t have to pay any attention to him for he has already got drunk. d. You don’t have to pay any attention to him for he is busying dealing with many things.