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××路一沿街旧住宅，容积率为1，2004年5月10日李某购入价格为3180元/m2，李某欲对其拆迁改建为容积率为1的商务楼，售价为5500元/m2，建筑成本为1500元/m2，但因资金紧张，需要以该住宅进行抵押贷款，该房屋的土地评估价值为3000元/m2，地上建筑物残值为150元/m2，拆除和清理费用200元/m2，问：

若李某在商务楼建成后/顷利以5600元/m2的价格售出，在征收契税时，计税依据中的房地产价值应该为( )元/m2。

A．5600

B．5500

C．4450

D．3180

答案

参考答案：A

解析：[提示] 以成交价格及评估价格孰高为基础。

阅读理解
阅读理解。

       1   If not, and if right now you're not focusing on this article, your time might be better spent on a short
nap (小睡) to boost (促进) your focus and productivity (效率).
     That's what the National Sleep Foundation says, and it's a message that health education professionals at
the University of California at Davis (a city of California, America) have been spreading to their students.
     "We're familiar with the benefits of sleep," said Amelia, a student in sleep and stress at the UC Davis health
center.   2   For students, the benefits of increased productivity and focus will help their scores-even though
there is no data to back that up.
     However, research has repeatedly shown that when students have 7-9 hours of sleep, 20-30 minute naps
do offer these benefits,   3   
     So Jason B. Spitzer, a health educator, believes encouraging students to take naps to improve their state of
mind-not to mention stay awake during classes - is very important.
     Health educators discovered that while 33 percent of Davis students didn't nap at all, three-quarters of those who did nap did so for too long-more than 30 minutes. That told the educators that a napping campaign would
have to focus on two different populations:   4   Health educators hand out "nap tools"; they include earplugs
(耳塞), an eye mask and a tip card with directions to more messages online. They advertise in the student
newspaper introducing napping tips and benefits, and they team with the student government to spread the
word on napping during National Sleep Awareness Week. 
       5   "We want to improve their napping and their sleep quality." Spitzer said.

A. Did you get a complete and restful night's sleep last night?
B. non-nappers and long nappers.
C. The Davis campaign is still changing every year.
D."We're not familiar with the positive effects of napping."
E. We should try our best to nap when it is necessary.
F. Napping is very important to us.
G. particularly when taken between the hours of 10 to 11 am or 2 to 4 pm.
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