问题 多项选择题

下列各项中可以免征土地增值税的有( )。

A.纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的

B.因国家建设需要依法征用、收回的房地产

C.经税务机关申报核准,个人因工作调动而转让原自用6年的住房

D.因改善居住条件而转让原自用2年的住房

答案

参考答案:A,B,C

解析: 本题旨在考查土地增值税的减免税规定。个人因工作调动或改善居住条件而转让原自用住房,居住未满3年的,按规定计算征收土地增值税。故此选A、B、C。

完形填空

阅读下面短文,并按照题目要求用英语回答问题·(请注意问题后的词数要求)

【1】Classroom programs designed to improve elementary school students' social and emotional skills can also increase reading and math achievement, even if academic improvement is not a direct goal of the skills building, according to a study to be published this month in American Educational Research Journal.

【2】The benefit holds true for students across a range of social-economic backgrounds. In the study, "Efficacy of the Responsive Classroom Approach: Results from a Three Year, Longitudinal Randomized Controlled Trial," the researchers looked specifically at Responsive Classroom (RC), a widely-used social and emotional learning intervention(介入方式).

【3】The study is among just a handful of randomized controlled trials that have examined the effect of social and emotional learning interventions on student achievement.

【4】"We find that at the very least, supporting students' social and emotional growth in the classroom does not interfere with academic learning," said Rimm-Kaufman, professor at the University of Virginia Curry School of Education. "When teachers receive adequate levels of training and support, using practices that support students' social and emotional growth actually boosts achievement."

【5】Math and reading gains were similar among those students who qualified for free and reduced-priced lunch and those who were not.

【6】"The success of many curricula(课程)requires that teachers use effective classroom management and develop student confidence and autonomy(自主)," said Rimm-Kaufman. "Our trial of the Responsive Classroom approach suggests that teachers who take the time to foster relationships in the classroom and support children's self-control actually promote student achievement."

【7】"In a time of intense academic demands, many critics question the value of spending time on teaching social skills, building classroom relationships and supporting student autonomy," said Rimm-Kaufman. "Our research shows that time spent supporting children's social and emotional abilities can be a very wise investment."

小题1:What’s the main idea of the passage? (no more than 10)

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小题2:What skills were improved according to the study? (no more than 4)

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小题3:How do the researchers carry out the study? (no more than 6)

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小题4:What do critics question about the study? (no more than 15)

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小题5:What’s the purpose of the passage? (no more than 6)

单项选择题