我国土地增值税的计税依据是( )。
A．转让房地产的总收入
B．转让房地产的纯收入
C．转让房地产的总价值
D．转让房地产所取得的增值额
参考答案：D
阅读理解，判断正(T)误(F)。
Summer is coming. The summer sun is very hot. Li Ming likes summer. In summer he puts on his
shorts, T-shirt and sandals. He likes to go for a walk with his parents. Sometimes he goes swimming and
plays ping-pong with his friends. He thinks summer is so fun.
( ) 1. Summer is very hot.
( ) 2. Li Ming doesn't like summer.
( ) 3. Li Ming likes to go for a walk.
( ) 4. Li Ming never goes swimming.
( ) 5. He thinks summer is so fun.
焓是过程量，这说法是否有错，错在何处，为什么？
