问题 判断题

房地产转让中缴纳的契税可以在计算土地增值额时作为税金项目扣除。 ( )

答案

参考答案:

解析: 契税是房地产转让活动中,不动产的承受方按成交金额和规定税率计算缴纳的,而不是转让房地产企业缴纳的,因而不存在扣除问题。如果是转让项目在开发过程中承受土地使用权已缴纳的契税,应计人取得土地使用权支付的金额,转让时是可以扣除的,但不是作为税金项目扣除。

阅读理解

阅读理解。

     Many children think mobile phone are cool. They come in fun colors and let you talk with a friend anytime

and anywhere.

     In America, over 90 million people use mobile phones. Many of those people are children. For them, mobile

phones are more than phone calls. They are fashionable.

     Most mobile phone users don't think about the health problem caused by mobile phones. Some scientists

say that mobile phones give off radiation (辐射) that might be bad for users. One recent study shows that

mobile phone radiation might raise a person's chance of getting some kind of cancer. Others say mobile phones

don't threaten people's health. They say that they have not found any link (联系) between mobile phone use

and cancer.

     Scientists say that people can protect themselves from mobile phone radiation. One way is to use a headset(耳机). Or people can make shorter calls.

1. Many children like mobile phones because they think mobile phones are _____.

A. cool

B. small

C. cheap

2. Many of the mobile phone users in America are _____.

A. girls

B. boys

C. children

3. Which of the following sentences is Ture?

A. All scientists think mobile phones are bad for users.

B. Some scientists think mobile phones are bad for users. 

C. Mobile phones are only bad for the children.

4. The underline words "give off" in the passage means _____.

A. 放弃

B. 拒绝

C. 发出

5. To protect themselves from mobile phone radiation, people can _____.

A. use a headset

B. make shorter calls

C. both A and B

单项选择题