财政部、国家税务总局规定，对已竣工验收的房地产项目，凡转让的房地产的建筑面积占整个项目可售建筑面积的比例在( )以上的，税务机关可以要求纳税人按照转让房地产的收入与扣除项目金额配比的原则，对已转让的房地产进行土地增值税的清算。

A．70%
B．75%
C．80%
D．85%

根据短文内容和首字母提示，在下文空格处填入适当的词使短文完整。（每空一词）

Operation Smile was s  小题1:  up by a doctor and his wife, a nurse. In 1982 they travelled to the Philippines with a g  小题2:of volunteers to help children who had p  小题3: with their faces. These children had holes in their lips or inside their mouths. It was very d  小题4:  for these children to eat.

They helped many children in the Philippines, but they were sad because they didn’t have enough

m  小题5:  to help all the children They decided to start a charity so that they could help them. They called it Operation Smile.

Now Operation Smile helps children in more than twenty d  小题6:  countries and has c  小题7:    about ten thousand children. Operation Smile has won many prizes for its work and in 1999.another s  小题8:   activity was started. Which was called “The World Journey of Hope”. During this activity, more than five thousand children with holes in their mouths and lips were cured in eighteen different countries around the world.

Operation Smile also t  小题9:   doctors in developing countries so that they can continue to help children even after the Operation Smile team has left the country. Children with serious problems are brought to the USA for t  小题10:  . AII of this costs a lot. so please give as much as possible. Many thanks from the children who can now smile.