第19题: [多项选择]根据有关规定,可以不征或免征土地增值税的有( )。 A. 以房地产进行投资,将房地产转让到所投资的企业 B. 个人以房地产进行交换的 C. 被兼并企业的房地产转让到兼并企业 D. 以房地产抵债而发生房地产权属转让的 参考答案:A,C 答案解析:[解析] 个人以房地产进行交换的,只有互换居住用房方可免税,以房地产抵债发生权属转移应纳土地增值税。
第34题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. She left the lecture for a few minutes. B. She was reading during the lecture. C. She may have fallen asleep. D. She misunderstood the speaker’s last points. 参考答案:C 答案解析:[听力原文] M: That last speaker was pretty boring. But he did make a few good points at the end. W