问题 多项选择题

王海2006年3月以80万元的价格购买了一套公寓作为投资,2007年5月以100万元的价格将该套公寓出售给李伟。李伟在此次房屋交易中应缴纳的税种有( )。

A.营业税

B.土地增值税

C.印花税

D.契税

答案

参考答案:C,D

解析: 根据税法的有关规定,李伟应缴纳契税、印花税;王海应缴纳印花税、营业税、城市维护建设税、教育费附加、土地增值税。

判断题
阅读理解

A scientist who developed a way to calculate how much water is used in the production of anything from a cup of coffee to a hamburger was awarded the 2008 Stockholm Water Prize.

Professor John Anthony Allan of the University of London in Britain won the award for introducing the idea of “virtual water (虚拟水)”, a calculation method that has changed the nature of trade policy and research.

Allan has written seven books and published more than 100 papers.

The Stockholm International Water Institute said this idea is now embedded (埋藏) in the production of foods and industrial products. The institute said Allan’s work had made a big effect on global trade policy and research, especially in water-scarce (缺水的) regions.

“The improved understanding of trade and water management issues on local, regional and global scales are of the highest value for the successful and sustainable (可持续的) use of water resources,” it said.

“People do not only use water when they drink it or take a shower,” the institute said. “Behind the morning cup of coffee, there are 140 liters of water that was used to grow, produce, package and ship the beans.” That is about as much water as a person in England uses on average for all daily drinking and household needs.

“For a single hamburger, about 2,400 liters of water are needed. In the USA, the average person uses nearly 7,000 liters of virtual water every day.” It said that was more than three times the average use of a Chinese person.

小题1:Allan was awarded the prize because _______.

A.he wrote seven books on trade policy

B.he published more than 100 papers on water management

C.he found a new kind of water in water-scarce areas

D.he came up with the idea of virtual water小题2:Which of the following is TRUE according to the passage?

A.The average American uses about 7,000 liters of water a day.

B.The average Chinese uses nearly 2,300 liters of virtual water a day.

C.An Englishman usually drinks about 140 liters of coffee a day.

D.A hamburger usually contains about 2,400 liters of water.小题3:What do we learn about John Anthony Allan from the passage?

A. He won the 2008 Nobel Prize.        B. He has written over 100 books.

C. He works at the University of London.        D. He lives in the USA.

小题4:What effect does the idea of virtual water have?

A.It helps us realize the importance of trade.

B.It helps people do successful business.

C.It helps us make use of water scientifically.

D.It tells us how much water we use a day.