—Do you think Brazil will beat Japan in the next match ?

—Yes, they have better players, so they _____ to win.

A．are expected

B．expect

C．are hoped

D．were hoped

土地增值税具有以下特点( )。

A．以转让房地产取得的增值额为征税对象，属于“土地转移增值税”的类型

B．以转让房地产取得的所得额为征税对象，属于“土地转移所得税”的类型

C．采用扣除法和评估法计算增值额

D．实行按年征收

E．实行超率累进税率