下列项目中，属于土地增值税征税范围的有（ ）。
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1 .Den, a publican, orders 12 crates of stout with 12 half litre bottles per crate. The correctnumber of bottles are delivered but in six crates of 24 half litre bottles per crate. Den rejectsthe delivery of the whole consignment.What is Den’s liability in contract law?
A There is no breach of condition or warranty as this is not a consumer sale, thereforeDen is liable for breach of contract B There has only been a breach of warranty, therefore Den must pay and claimdamages C Den is in breach of contract by rejecting the goods and is liable to pay damages D There h...
2 .下列纳税主体中，属于车船税纳税人的有（ ）。
A 在中国境内拥有并使用船舶的国有企业 B 在中国境内拥有并使用车辆的外籍个人 C 在中国境内拥有并使用船舶的内地居民 D 在中国境内拥有并使用车辆的外国企业
3 .What does a breach of a condition entitle the injured party to do?
A Claim damages only B Sue on a quantum meruit C Repudiate the contract and claim damages
4 .下列各项中，属于土地增值税免税范围的有（ ）。
A 房产所有人将房产赠与直系亲属 B 个人之间互换自有居住用房地产 C 纳税人建造标准住宅出售，增值额未超过扣除项目金额的30% D 因国家建设需要而搬迁，由纳税人自行转让房地产
5 .Which of the following contracts could be enforceable by an order of specificperformance?
A A contract with a minor B A contract of employment C A contract for the loan of money D A contract for the purchase of land
7 .Following a written private order for 50 cases of brown ale, with 12 one pint bottles per case,Mr Ramsbottom finds that he has been sent the equivalent order in larger one litre bottles.His rejection of the entire consignment incurs additional cost to the supplier who commenceslegal action for breach of contract.What is Mr Ramsbottom’s liability in contract law?
A He is liable for breach of contract as repudiation is not possible the supplier’sbreach of warranty B He is not liable as he was entitled to repudiate the contract for the breach of thecondition that the goods must match the description C He is not liable as his purchase was not a consumer sale ...
8 .下列（ ）情形中，主管税务机关可要求纳税人进行土地增值税清算。
A 整体转让未竣工决算房地产开发项目的 B 取得销售(预售)许可证满三年仍未销售完毕的 C 已竣工验收的房地产开发项目，已转让的房地产建筑面积占整个项目可售建筑面积的比例在85％以上 D 纳税人申请注销税务登记但未办理土...
9 .To what extent are damages awarded for a breach of contract?
A To put the innocent party in the position he would have been in if the contract hadbeen performed B To restore the position of the innocent party to what it would have been if thecontract had never been made C To put the innocent party in the position he would have been in had the contractbeen per...
10 .房地产开发企业有下列情形之一的，税务机关可以参照与其开发规模和收入水平相近的当地企业的土地增值税税负情况，按不低于预征率的征收率核定征收土地增值税。该情形包括（ ）。
A 依照法律 B 擅自销毁账簿或者拒不提供纳税资料的 C 符合土地增值税清算条件，未按照规定的期限办理清算手续，经税务机关责令限期清算，逾期仍不清算的 D 申报的计税依据明显偏低，又无正当理由的
