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问题 多项选择题

免征营业税的有（）。

A.个人转让著作权

B.将土地转让给农业生产者用于农业生产

C.个人从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入

D.个人按市场价格出租的居民住房

E.单位和个人提供营业税应税劳务、转让无形资产和销售不动产发生退款的，凡该项退款已经征收过营业税的，允许退还已征税款，也可以从纳税人以后的营业额中减除

答案

参考答案：A, B, C, E

解析：对个人按市场价格出租的居民住房，暂按3%的税率征收营业税。

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Part 4


Questions 26-45


·Read the following passage and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.
The "standard of living" of any country means the (26) person’s share of the goods and services which the country produces. A country’s standard of living, therefore depends (27) and foremost on its capacity to produce wealth. "Wealth" in this (28) is not money, for we do not live on money (29) on things that money can buy: "goods" such as food and clothing, and "services" such as (30) and "entertainment".
A country’s capacity to produce wealth depends upon many factors, most of which have an effect (31) one another. Wealth depends (32) a great extent upon a country’s natural resources. Some regions of the world are well supplied with coal and minerals, and have a (33) soil and a favorable climate; other regions (34) none of them.
Next to natural resources (35) the ability to turn them to use. China is perhaps as well off as the USA in natural resources, but suffered for many years from (36) and external wars, and for this and other reasons was incapable (37) her resources. Sound and (38) political conditions, and freedom from foreign invasion, enable a country to develop its natural resources peacefully and steadily, and to produce more wealth than another country (39) well served by nature but less well ordered.
A country’s standard of living does not only depend upon the wealth that is produced and (40) within its own borders, but also upon what is indirectly produced through international trade. For example, Britain’s wealth in foodstuffs and other agricultural products would be much (41) if she had to depend only on those grown at home. Trade makes it possible for her surplus manufactured goods to be traded abroad for the agricultural products that would (42) be lacking. A country’s wealth is, therefore, much (43) by its manufacturing capacity, (44) that other countries can be found ready to (45) its manufactures.

A．military

B．overseas

C．civil

D．international
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