问题 问答题 简答题

营改增后,个人销售住房的政策是什么?

答案

参考答案:

根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)附件3《营业税改征增值税试点过渡政策的规定》第五条规定:个人将购买不足2年的住房对外销售的,按照5%的征收率全额缴纳增值税;个人将购买2年以上(含2年)的住房对外销售的,免征增值税。上述政策适用于北京市、上海市、广州市和深圳市之外的地区。

个人将购买不足2年的住房对外销售的,按照5%的征收率全额缴纳增值税;个人将购买2年以上(含2年)的非普通住房对外销售的,以销售收入减去购买住房价款后的差额按照5%的征收率缴纳增值税;个人将购买2年以上(含2年)的普通住房对外销售的,免征增值税。上述政策仅适用于北京市、上海市、广州市和深圳市。

单项选择题
单项选择题

Regardless of their political affiliation, in all countries women must overcome a host of stumbling blocks that limit their political careers. "Most obstacles to progress consist of (1) of various kinds," says the Inter-Parliamentary Union (IPU), a Geneva-based organization (2) 139 parliaments, including the lack of time, training, information, self-confidence, money, support, motivation, women’s networks and solidarity between women.

In every culture, prejudice and stereotypes (3) hard. The belief still holds (4) that women belong in the kitchen and (5) the children, not at election (6) or in the Speaker’s chair. The media often reinforce traditional images of women, who, upon entering politics, also bear the brunt (正面冲击) of verbal and physical (7) .

In impoverished (贫穷的) countries (8) by civil conflicts and deteriorating economic and social conditions, women are (9) by the tasks of managing everyday life and looking after their families.

The IPU stresses the general lack of child-care facilities—often (10) a privileged few—the (11) of political parties to change the times and running of meetings and the weak backing women receive from their families. That support, which is (12) as well as financial, is (13) vital because women have internalized (14) images of themselves since the (15) of time and often suffer from low self-confidence.

Another obstacle is the lack of financial resources, especially as election campaigns become increasingly expensive. (16) , women encounter more or less open machismo (男子汉的高傲) in the (17) of closed political circles (18) entry to the "second sex. " Lastly, they (19) the lack of solidarity between women, (20) by the fact that the number of available positions is limited.

2()

A.embracing

B.composing

C.comprising

D.constituting