问题 多项选择题

下列不属于土地增值税征税范围的有( )。

A.房地产的代建房行为

B.自行转让集体土地

C.合作建房建成后转让

D.房地产抵债

E.房地产的继承

答案

参考答案:A,B,D

解析:自行转让集体土地是一种违法行为,应由有关部门依照相关法律来处理,而不应纳入土地增值税的征税范围。对于一方出地,一方出资金,双方合作建房,建成后分房自用的,暂免征收土地增值税。但是,建成后转让的,属于征收土地增值税的范围,故C项不符合题意。以房地产抵债而发生房地产产权转让的,属于征收土地增值税的范围,故E项不符合题意。

阅读理解

阅读理解。

     My name is Sarah. I like animals very much. When I left school at eighteen, I got a job at a zoo as a

student keeper. Now,five years later, things have changed-I have passed my exams and I am a full animal

keeper.   

     The money is not good. I only get£9,000 a year. You have to be outside in rain and snow, which is

hard work, and you get very dirty. But this doesn't matter to me because animals are the most important

thing in my life!   There are a hundred monkeys and fifty deer in my part of the zoo and I give them

their food and clean their houses. I also need to watch them carefully to be sure that they are all well. In

fact rhinos (犀牛) are my favourite animals and so last year I went to Africa (非洲) with a workmate for

a month to study them.   

     The zoo is open every day and I work five different days each week. I live in a small flat (公寓) twenty

minutes away and I get up at ten to seven and start work at eight. The first thing I do when I get home at

quarter past five is to take a shower!

1. Sarah left school _______.   

A. eighteen years ago        

B. nine years ago       

C. five years ago

2. How does Sarah feel about working in bad weather?   

A. She hates getting dirty.        

B. She doesn't mind it.    

C. She likes the snow.

3. The animals Sarah like best are the ________.   

A. monkeys            

B. deer           

C. rhinos

4. The zoo is open _________.   

A. seven days a week       

B. only five days a week   

C. on different days every week

5. Sarah arrives at her flat in the evening at _______.   

A. twenty past five         

B. five fifteen       

C. ten to seven

单项选择题 A1型题