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按照现行税法规定，税收征收管理机关可包括地方政府财政机关。 ( )
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因城市实施规划、国家建设的需要而搬迁，由纳税人自行转让原房地产的，不得享受免征土地增值税的税收优惠政策。 ( )
Questions 22-27Complete the summary below.Choose NO MORE THAN TWO WORDS from the passage for each answer.A research on SIV has been launched by some scientists who have done experiments on numerous animals, first with collections of animals’ (22) , then scientists receiving information about animals’ infection by drawing (23) . They have established links of strains with (24) again. So, it is evident after the analysis of strains that times for which (25) choose the variety of animals is much more than that of human malaria. As a consequence, it is fairly easy for HIV to find suitable inhabits for humans and their relatives are alike in (26) . But it is concerned that (27) has been invaded by human malaria strains and new virus would be born from both human and their relatives. 25（）
某企业2006年度共计拥有土地80000平方米，其中幼儿园占地1000平方米、企业内部绿化占地3000平方米。2005年度的上半年企业共有房产原值4000万元，7月20日完成对办公楼中央空调的安装验收，会计账面独立记账其原价300万元，8月1日起企业将原值 500万元、占地面积600平方米的一栋仓库出租给某商场存放货物，租期1年，每月租金收入2万元。9月16日对委托施工单位建设的生产车间和露天游泳池办理验收手续，由在建工程转入固定资产原值1000万元，其中生产车间800万元，露天游泳池200万元。 (城镇土地使用税4元/平方米；房产税计算余值的扣除比例30%) 要求： (1)计算该企业2006年应缴纳的城镇土地使用税。 (2)计算企业2006年出租房产应缴纳的房产税。 (3)计算企业2006年从价计征的房产税。
In 1957 a doctor in Singapore noticed that hospitals were treating an unusual number of influenza-like (像流感的) cases. Influenza is sometimes called "flu" or a bad cold". He took samples from the throats of patients and in his hospital was able to find the virus (病毒) of this influenza.There are three main types of the influenza virus. The most important of these are types A and B, each of them having several sub-groups. With the instruments at the hospital the doctor recognized that the outbreak was due to a virus group A, but he did not know the subgroup. He reported the outbreak to the World Health Organization in Geneva. W.H.O. published the important news alongside reports of a similar outbreak in Hong Kong, where about 15-20% of the population had become ill.As soon as the London doctors received the package of throat samples, they began the standard tests. They found that by reproducing itself at very high speed, the virus had multiplied more than a million times within two days. Continuing their careful tests, the doctors checked the effect of drugs used against all the known sub-groups of type A virus on this virus. None of them gave any protection. This then, Was something new: a new influenza virus against which the people of the world had no ready help whatsoever.Having isolated the virus they were working with, the two doctors now conducted tests on some specially selected animals, which contact influenza in the same way as human beings do. In a short time the usual signs of the disease appeared. These experiments revealed that the new virus spread easily, but that it was not a killer. Scientists, like the general public, called it simply "Asian" flu. The influenza discovered by a doctor in Singapore is caused by（）
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