问题 单项选择题

李某于2009年购买了一套普通商品住宅,2013年因工作调动将其转让,根据当时的税收规定,应该()。

A.全额征收营业税

B.减半征收营业税

C.按照销售收入减去购买房屋价格的差额缴纳营业税

D.免收营业税

答案

参考答案:A

解析:

按照当时的法律规定,对于出售购买不满5年的商品房,不管是普通住房还是非普通住房均按照所售房屋价格全额征收营业税。

完形填空

阅读下面短文,回答所提出的问题。

Yang Cangxu has recently become hot on the Internet. He is considered as a hero, and known as "A Professional Life Saviour"(职业生命救助者), because he has saved 24 people's lives during the past 26 yeasrs.Yang, a typical (典型的)Chinese farmer, lives in Baoji, Shanxi Province.  He is good at swimming, which is also his favorite. When he was young, he joined the army.  The life in the army had a great influence (影响)on him. It also helped to form one of his characters(性格) --being ready to help others.

Just seven to eight meters away from his home flows a channel(水渠). The water is very deep and flows fast. There is a bridge over the channel. Walking across the bridge is not an easy thing. From time to time, people fall into the water. If this happens, the person must be saved in time.  Otherwise(否则), he or she will be washed away by the water.

Yang Cangxu is always the first one to rush to the channel to save the drowning (溺水)person. We must learn from him.

小题1:What does Yang Cangxu do ?                              

小题2:Why is he considered as a hero?                              

小题3:Does he like swimming best?                                

小题4:What experience had a great influence on him?                       

小题5:What will happen if the drowning person isn’t saved in time?                    

单项选择题