《中华人民共和国土地增值税暂行条例》规定，土地增值税的扣除项目涉及( )等。
A．开发土地的成本、费用
B．转让房地产发生的费用
C．与转让房地产有关的税金
D．新建房及配套设施的成本、费用
E．取得土地使用权所支付的金额
参考答案：A,C,D,E
解析：土地增值税的扣除项目如下。
(1)取得土地使用权时所支付的金额。
(2)土地开发成本、费用。
(3)建房及配套设施的成本、费用，或者旧房及建筑物的评估价格。
(4)与转让房地产有关的税金。
(5)财政部规定的其他扣除项目。
| 任务型阅读。 请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入一个最恰当的单词。注意：每个空格只填1个单词。 | ||||||||||||
| Welcome to Ontario Parks, a new body set up to manage Ontario's most treasured special places, the parks in our area. We are entering a very exciting year for Ontario Parks. Last season we asked some 15,000 visitors in 45 parks how we could improve our programs and services. We also looked at the thousands of comment cards we received. As a result, we've added new comfort stations, increased the number of campsites, and made other facility improvements. In addition, we'll be providing more programs in education. This year, for example, more than 40 parks will offer special day and evening activities to excite your curiosity about nature and history. Through the Internet, you'll be happy to know that you can now explore all 270 parks on line. Let your family plan your park vacation, study a map of canoe routes, listen to the call of a loon(候鸟) or find up-to-date information about programs, services and facilities. So come and discover what Ontario Parks has to offer. Our parks are places to go with families and friends, for relaxation and fun, or simply to get away from it all. They are places where we can enrich our souls and "recharge our internal(内部的)batteries". They provide chances to explore nature, see wildlife, swim, canoe, camp, hike, picnic, ride a bike. You'll enjoy some of the best outdoor experiences available anywhere in the world. We urge you to come out and have an Ontario Parks experience! | ||||||||||||
Ontario Parks
|