问题 单项选择题

下列情形中,不属于主管税务机关可要求房地产开发企业进行土地增值税清算的是()。

A.取得销售(预售)许可证满3年仍未销售完毕的

B.整体转让未竣工决算房地产开发项目的

C.纳税人申请注销税务登记但未办理土地增值税清算手续的

D.已竣工验收的房地产开发项目70%销售,其余可销售部分已经出租的

答案

参考答案:B

解析:符合下列情形之一的,主管税务机关可要求纳税人进行土地增值税清算:(1)已竣工验收的房地产开发项目,已转让的房地产建筑面积占整个项目可售建筑面积的比例在85%以上,或该比例虽未超过85%,但剩余的可售建筑面积已经出租或自用;(2)取得销售(预售)许可证满3年仍未销售完毕的;(3)纳税人申请注销税务登记但未办理土地增值税清算手续的;(4)省税务机关规定的其他情况。选项B属于纳税人应进行土地增值税清算的情形。

阅读理解

They leap from helicopters or speeding boats, bringing aid to swimmers who get into trouble off Italy’s popular beaches.

Hundreds of specially trained dogs from Italy’s corps of canine(犬类的) lifeguards set out each summer to help swimmers in need of rescue.

These "life dogs" wear a harness that victims can grab to be dragged back to shore, and unlike human lifeguards, they can easily jump from helicopters and speeding boats to reach swimmers in trouble.

With millions flocking to Italy’s crowded beaches each summer, the Italian Coast Guard says it rescues about 3,000 people every year —and their canine helpers have saved several lives.

It takes three years for the canines to reach expert rescue status, and currently 300 dogs are fully trained for duty, said Roberto Gasbarri, who directs the Italian School of Canine Lifeguards program.

"Dogs are of good physical strength. They can increase the speed at which victims are rescued," Gasbarri said.

"The dog becomes a sort of intelligent lifebuoy(救生圈). It is a buoy that goes by itself to a person in need of help, and comes back to the shore also by himself, choosing the best landing point and swimming through the safest currents," he said.

The school will train any breed, as long as they weigh at least 30 kilograms, but New found lands and golden retrievers are most commonly used because they are good at swimming. Each dog works together with a human lifeguard, who also acts as the animal’s trainer.

"Being retrievers, they set out to pick up anything we tell them, be it a human being, an object, or a fish, and they bring it back to the shore," said lifeguard Monia Luciani. "They do not associate it with a physical activity, but it is rather a game for them."

小题1:The dogs wear a harness so that __________.

小题2:The dogs are helpful to _________.

小题3:Why does the school usually choose to train the New found lands and golden retrievers?

___________________________________.

小题4:How do the dogs regard the pickup training?

____________________________________.

问答题 简答题