题目内容

《国家税务总局关于非涉税中介机构从事涉税鉴证业务有关问题的批复》(国税函[2006]682号)明确规定:“国家对从事涉税鉴证业务,实行严格的准入制度。……涉税鉴证业务涉及国家税收利益,政策性强,质量要求高,对于不具备注册税务师行业执业资质、未纳入注册税务师行业监管的单位和其他中介机构一律不得承办涉税鉴证业务。”上述论述充分体现了注册税务师行业的( )特点。

A. 法律约束性
B. 执业内容的确定性
C. 主体资格的特定性
D. 执业活动的知识性与专业性

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下列有关土地增值税的处理正确的是( )。

A. 某单位有一栋营业楼,已建成未投入使用。现在该单位转让这栋营业楼,这一经济行为南于主体不是房地产企业,也不是转让已使用的旧房,因此无需缴纳土地增值税
B. 某房地产开发企业,开发项目土地的300万元契税,在该项目清算土地增值税时不能作为加计扣除20%的基数
C. 房地产企业开发一个项目,这个项目中有普通住宅,有少量营业用房,营业用房用于对外出租,也有部分对外出售,并且整个项目算下来,增值率很低,因此清算土地增值税时无须分项目只笼统计算一个增值额,出具一份鉴证报告即可
D. 张某以1400万元从A企业购得某饭店。2007年初,将饭店价值400万元的土地评估为1000万元投资到张某原已成立的B化工有限公司。2008年张某又将该土地投资到自己新成立的甲宾馆(截至该环节均未办理过户手续,即土地仍为张某个人所有)。2010年,张某又将该土地通过土地部门改变土地用途,进行房地产开发,由个人直接过户到B化工有限公司。张某以土地作价入股进行投资,凡所投资的企业从事房地产开发的,应缴纳土地增值税

How many dolls can you stuff(塞) into a spare room The (36) —2,300—comes from Gali Little and Katie Banman, both 11, and Katie’s 9-year-old sister, Sarah. They know (37) they just did it.The girls weren’t trying to (38) it into the Guinness (吉尼斯) Book of World Records. They want to (39) children who lost so (40) during hurricanes (飓风) Katrina and Rita."My room and I were (41) the news and I saw a lot of children, and (42) of them had any possessions ... I thought they might (43) a doll to hold onto and tell secrets to," Gali said.Gali (44) her idea of collecting dolls with Katie and Sarah, who are friends as well as neighbors, and the project was (45) way. The gifts start their (46) at their schools first. They also collected (47) in their neighborhood. The gifts were very (48) with their success. "I thought we would get only about 100 dolls," Sarah said.When the three-week (49) time is over, the dolls are shipped to a charity group.It will then (50) the dolls to children still in shelters(庇护所) in hurricane-hit areas.(51) do the gifts feel about kids having new (52) friends to hold onto because of their actions "Proud," the three said with one (53) .This story has a (54) ending in more than one way. Not only will thousands of kids be getting new dolls, but Gali’s morn now also has her spare (55) back. 54()

A. happy
B. bad
C. seared
D. beautiful

How many dolls can you stuff(塞) into a spare room The (36) —2,300—comes from Gali Little and Katie Banman, both 11, and Katie’s 9-year-old sister, Sarah. They know (37) they just did it.The girls weren’t trying to (38) it into the Guinness (吉尼斯) Book of World Records. They want to (39) children who lost so (40) during hurricanes (飓风) Katrina and Rita."My room and I were (41) the news and I saw a lot of children, and (42) of them had any possessions ... I thought they might (43) a doll to hold onto and tell secrets to," Gali said.Gali (44) her idea of collecting dolls with Katie and Sarah, who are friends as well as neighbors, and the project was (45) way. The gifts start their (46) at their schools first. They also collected (47) in their neighborhood. The gifts were very (48) with their success. "I thought we would get only about 100 dolls," Sarah said.When the three-week (49) time is over, the dolls are shipped to a charity group.It will then (50) the dolls to children still in shelters(庇护所) in hurricane-hit areas.(51) do the gifts feel about kids having new (52) friends to hold onto because of their actions "Proud," the three said with one (53) .This story has a (54) ending in more than one way. Not only will thousands of kids be getting new dolls, but Gali’s morn now also has her spare (55) back. 50()

A. pay
B. sell
C. send
D. return

Several people from our school is going to a conference on (76) education. They will meet with people from other schools discuss (77) the problems of education. A person whose represents any kind (78) of group at a conference is calling a delegate. Delegates are chosen (79) in difference ways. Sometimes they are selected by the leader (80) of the group. Our delegates were elected. That is, both everybody in our (81) school voted, and the people who received the most votes are sent (82) to the conference. This is the democratic way of choosing delegate, (83) where everyone votes, and where everyone’s vote has equal to worth. (84) Just before the delegates left for the conference, all the students met (85) in the gymnasium.

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