问题 单项选择题

2008年8月,A房地产开发公司在B省C市(中等城市)城市规划区内取得了一块2公项的住宅建设用地使用权(非保障性住房和普通商品住房项目用地),该项目总投资5000万元。A房地产开发公司筹措资金2580万元,完成了土地出让金交纳、前期开发、施工建设等项工作,其中土地出让金交纳1200万元,项目工期为两年半,工程合同价为2600万元。2009年2月,A房地产开发公司因自身原因,将该项目以3430万元的价格,转让给D房地产开发公司,经核算并加计20%的扣除,扣除项目金额为2800万元。2010年12月,D房地产开发公司建成该项目并通过竣工验收,并公开对外出售。2011年4月,魏某购买了该项目一套商品住房。魏某购买此商品住房前,于2011年3月将其在2007年11月购买并交纳有关税费且办理《房屋所有权证》的一套住房出售给了王某;同时魏某于2010年9月将其另一套住房出租给李某居住。

根据上述背景,魏某需要交纳( )次营业税。

A.1

B.2

C.3

D.4

答案

参考答案:B

解析:魏某购买此商品住房后,将其一套住房出售给了王某,未超过5年,需交营业税;魏某将其另一套住房出租给李某居住,需交营业税。

阅读理解

A traveler lost his way and got off the highway to see where he was. As he drove by, he saw rows and rows of pigpens and pigs running in fields. Suddenly, his eyes caught something really strange. It looked like a pig with a wooden leg.

He drove up into the arm, where he met the farmer. “ Excuse me, ” the traveler said. “ I was just driving by and looking at all your pigs, and I just had to stop and ask about it. Tell me, is there really a pig out there with a wooden leg?” The farmer smiled. “ Oh, that would be old Caesar you saw. He’s the finest pig I’ve ever had ---and smart! Well, let me tell you a little about that pig.”

“ One night a couple of years ago I got to drinking and I guess I had more than I should have. I fell down and knocked over a lamp. That started a fire in the house and old Caesar smelled the smoke. He came in the back door, got the wife and kid out, roused me up and got me out. There is no question about it ---- that night old Caesar saved all our lives. You know that I’m not going to forget it too easily.”

“ Why,” the traveler said, “ this is amazing! I have never heard of a pig like this before! This is fantastic! But tell me, how did he get that wooden leg?”

The farmer laughed and said, “ Well, when you have a pig so smart, you don’t want to eat him all at one time!”

小题1:The farmer thought the pig _______.

A.very fat

B.very clever

C.very kind

D.very strange小题2:The passage indicates that _______.

A.the pig lost a leg in the fire

B.the farmer deeply thanked the pig

C.the pig had a very good keeper

D.the real leg had been eaten by the farmer小题3:The author wants to _______.

A.report a piece of news

B.tell us a moving story

C.tell us a humorous story

D.have a joke with us

多项选择题