【精品】2019届中考英语完形填空与阅读理解复习练习Unit 27★答案
Unit27
Passage A
话题：生活故事词数：181 参考用时：6分钟One day a poor farmer 1 taking a bag of rice to town. Suddenly the bag fell of his cart(马车) onto the road. He didn’t know 2 he could do about it because it was too 3 for him to lift (举起) alone. He only hoped that someone would soon pass by and give him a hand.
Just at this moment, a man riding a 4 came up to him. But the farmer felt 5 when he saw who he was. It was the great man who lived nearby. He thought the great man 6 help him, and hoped another farmer would come up. But the man got 7 his horse right away and said, “I think you need help.” Then he took one end of the bag and the farmer
took 8 . They lifted it together and put it on the cart.
“Sir,” asked the farmer, “how much should I 9 for you? ”
“Don’t mention it.” The great man answered. “When you
see 10 else in trouble, do the same for him.”
1. A. is B.
are C. was
2．A. what B.
where C. when
3．A. heavy B.
empty C. light
4．A. car B.
bike C. horse
5．A. unhappy B.
interested C. relaxed
6．A. would B.
wouldn’t C. must
7．A. off B.
on C. up
8．A. others B.
other C. the other
9．A. take B.
spend C. pay
10．A. everyone B.
anyone C. nobody
读后自主学习
【答案速查】
【自我评价】我做对了_____题，我很棒！我做错了____题，没关系，再努力！
【答案还原】将正确答案填写到文中空格处。
【诵读全文】大声朗读文章3-4遍、整体感知全文，体悟作者意图。
【我来总结】完成下列学习任务，并加以背诵。
1. 短语互译
(1) a bag of rice ____________________ (2) pass by ____________________
(3) 帮助____________________ (4) 过来,走上前 ____________________
2. 佳句翻译
(1) Suddenly the bag fell of his cart(马车) onto the road.
_______________________________________________________________________
(2) It was the great man who lived nearby.
_______________________________________________________________________
(3) How much should I pay for you?
_______________________________________________________________________
Passage B
话题：文化教育词数：281 参考用时：6分钟Libraries give kids a quiet and safe place to read and learn. For over 100 years, libraries have played an important role in Ameri cans’ education. But how are these book-filled buildings changing with the times? You may be surprised to find out. Benjamin Franklin famously founded (创建) America’s first lending library in 1731. But the public library system got its biggest development in the American history in the late 1800’s. Businessman Andrew Carnegie donated millions of dollars to help build free public libraries across the country. Between 1886 and 1919, Carnegie’s donations helped build 1,679 new libraries.
Carnegie believed that libraries could offer the chances to Americans, young and old. He knew that the more libraries there were, the more people would have opportunities to read and use books, speeches and news.
If you can easily find a public library in your community(社区), yo u’ll get more chances. After all, the United States has 9,225 public libraries. Today, libraries keep growing. Seven tenths of the libraries have free Internet. It provides much more information and opportunities to ask for jobs online.
Libraries are also teaching kids about the fun of reading. The new program Read! Build! Play! adds reading into playtime. As kids listen to a book that is being read aloud, they use Legos (乐高积木) to build images(图像) from the story happily.
Today’s libraries are always looking for creative programs to bring people into the library.
Benjamin Franklin once said, “The doors of wisdom(智慧) are never shut.” As long as the doors of public libraries are open, what he said is most certainly correct!
1. Benjamin Franklin founded the first lending library in _______.
A. 1731
B. 1800
C. 1886
D. 1919
2. How many public libraries have free Internet now?
A. 2767.
B. 6458.
C. 9225.
D. 1679.
3. The right order of the following statements is ______ .
①The public library system in America developed fast.
②The first lending library was founded.
③ Libraries provide information and chances to ask for job online.
④ Libraries try to bring people into the library by using creative programs.
A. ②①③④
B. ②③④①
C. ③④①②
D. ①②③④
4. The last paragraph mainly tells us_________.
A. libraries have played an important role in Americans’ education
B. public libraries in the US should never close the doors
C. the writer doesn’t agree with Benjamin Franklin
D. libraries help people to open the doors of wisdom
5. The best title for the passage is _______.
A. the libraries in the world
B. libraries and opportunities
C. libraries teach kids to read and learn
D. the development of the American libraries
读后自主学习
【答案速查】参见答案P
【我来总结】完成下列学习任务，并加以背诵。
1. 短语互译
(1) play an important role ________________ (2) donate to ____________________ (3) 保持增长 ____________________ (4)只要____________________
2. 佳句翻译
(1) Benjamin Franklin famously founded (创建) America’s first lending library in
1731.
房地产开发项目施工招标与投标 房地产开发项目施工招标与投标 一、招标投标的概念 房地产开发项目招标是开发企业择优选择施工单位,投标是施工建设单位争取获得工程项目的施工任务。开发企业将拟建的房地产开发项目,由企业本身或委托设计单位或咨询公司完成规划设计,估算出建成这项工程项目所需要的资金,然后吸引若干家符合投标资格的建筑安装企业(承包单位)来投标。这些建筑安装企业对工程进行标价计算,提出报价(标价)、工期以及保证质量的措施,由房地产开发企业从中择优选取。简言之,招标就是开发企业利用标价的经济手段优选施工建设单位;施工单位则得用投标的经济手段去承接房地产开发项目的工程建设任务。因此,通过招标投标承包工程项目也是一种商业行为。根据协议,作为交易一方的建筑安装企业(承包人),负责为交易的另一方的外发公司(发包人)完成某一工程的全部或其中一部分施工任务,并按一定的价格取得相应的报酬。承发包双方之间存在着经济上的权利和义务关系,必须通过合同予以约定和明确。 房地产开发项目招标投标的原则是:招标投标双方应坚持自愿、公平、等价、有偿和守信,讲求职业道德的原则。招标投标作为一种制度,受国家法律的约束和保护。 二、招标投标的类型与内容 (一)全过程招标投标 全过程招标投标也称工程总承包招标投标,即从项目建议书开始,直到竣工交付使用,包括可行性研究设计任务、勘察设计、设备材料询价和采购、工程施工等,实行全部招标投标。这种招标投标要求承包单位或企业具有工程设计、设备采购、施工等总承包能力。这种方式一般在具备下面条件时才进行:
1.项目建议书、可行性研究报告、设计任务书已经审定; 2.建设资金已全部落实; 3.单位造价、总造价已经主管部门审孩; 4.工程建设的地址和地界已明确。 在获取总承包任务后,总承包单位或企业往往以分包的方式组织工程施工。 (二)材料、设备供成招标投标 材料、设备供应招标投标也称货物采购的招标投标。包括三种情况。 1.单纯货物采购。这种方式居多,供货内容明确,货物规格清楚,投标商都有较成熟的产品,比较容易接受。 2.工程项目货物的综合采购。除主体设备的规格和数量明确之外,组成工程项目的装置也由买方在招标文件中具体规划,同时要求卖方承担不同设备和装置间连接材料和联络设施的供给及设计,有时还要卖方做现场试验工作。 3.对工程项目供货并进行安装,这种方式较少见。 材料、设备供应招标投标在实际工作中以询价方式采购材料和通用设备,因此,对总承包单位而言,询价可在投标报价或中标之前进行。 (三)工程施工招标投标 其目的是在众多施工单位中择优选择,使建设项目做到质量优、工期短、造价合理。 (四)勘察设计招标投标
中考英语完形填空专项练习经典 一、中考英语完形填空（含答案详细解析） 1．阅读短文，从每题所给选项中选出可以填入空白处的最佳选项。 I will never forget May 15, 2011. That night, my car crashed 1 a tree and everything has changed ever since. I lost most of my right 2 , and I was left bleeding with several broken bones. At the hospital, my body was 3 , but my mind was still very clear. I just kept 4 myself to hold on. Life must go on since I was still 5 . Two weeks later, I was allowed to go home. 6 I left the hospital, the fight was far from over. My left leg was badly hurt in that accident as well, as a result, I had to receive different 7 during the next few years. And soon, more of my right leg had to be cut off. This made it harder to wear my artificial leg （假肢）, so I donated it to another girl who couldn't 8 one. The joy of being able to provide this gift for someone else was 9 than the happiness I felt on any day I could wear it myself. People often tell me they are 10 of me for staying strong. But in my mind, being strong has always been my only 11 . On the day I left the hospital, I made a promise to 12 to make good use of every day to live life to the fullest. I am not only confident but I hope to help those around me. In 2017, I 13 started modeling. My dream is that one day a little girl will see me in a magazine and say, "Wow, she only has one leg but she is beautiful 14 confidence and bravery" My dream is simple: to 15 every man, woman and child to know and believe that they are. 1. A. toward B. over C. upon D. into 2. A. arm B. ear C. eye D. leg 3. A. calm B. strong C. weak D. ill 4. A. teaching B. telling C. leading D. advising 5. A. alive B. lively C. live D. lovely 6. A. Since B. So C. Because D. Although 7. A. operations B. gifts C. prizes D. thoughts 8. A. offer B. afford C. borrow D. accept 9. A. greater B. smaller C. less D. fewer 10. A. afraid B. tired C. proud D. guilty
中考英语阅读理解训练 Passage 1 The car stopped． Minka's heart was beating fast，but her legs carried her forward． Faces flashed through the car windows．She looked at the front passenger seat，but Betty Jane was not there．Through the back window，she saw white hair．Minka stepped forward，opened the door and was met with flowers． From behind them，she saw her daughter's face，the one she'd seen only in photographs，and heard the voice she'd heard only over the phone．Everything disappeared behind one longing（渴望）一to get her daughter into her arms．And then，she was． Minka's sight can't see it clearly．Her voice stuck in her throat（喉咙）．Her arms wrapped tightly around her girl．She'd waited more than 28，000days for this，her daughter safe in her embrace（拥抱）．The joy of it was boundless． Finally Minka let go a little，pulling back to see that dear face again一a face as lined as her own．But Minka believed she knew those pale blue eyes．She lookedinto them，and then her daughter kissed her cheek．Minka managed to speak，her words ‘I love you' that had never been spoken． "You are as wonderful as I thought you would be．" Minka said．
中考英语英语完形填空试题(含答案) 一、英语完形填空 1．完形填空 Not only adults but also teenagers have problems in their life. Here is a survey showing the main problems of 1 . They feel stressed because they have 2 homework to do both at school and at home. They have lots of exams 3 .And parents usually send them 4 different classes at weekends. As a result, so many of them almost become bookworms(书虫). During the holidays, they could hardly have 5 time to do what they are interested in. Now more and more teenagers 6 short-sighted. They often read in bed or keep 7 for a long time without having a rest. Some of them are crazy about playing computer games. Some 8 too much time watching TV. 9 serious problem among teenagers is that many of them are becoming fat. They eat too much junk food, but they take little exercise. I think teenagers should think of ways to 10 the problems. They should make a plan for study and hobbies and find time to relax as much as possible. 1. A. adult B. adults C. teenagers 2. A. too many B. too much C. much too 3. A. join B. to be taken C. to take 4. A. to B. for C. of 5. A. our own B. their own C. his own 6. A. is getting B. are getting C. got 7. A. red B. read C. reading 8. A. pay B. cost C. spend 9. A. Another B. Other C. Others 10. A. doing with B. do with C. deal with 【答案】（1）C；（2）B；（3）C；（4）A；（5）B；（6）B；（7）C；（8）C；（9）A；（10）C； 【解析】【分析】主要讲了青少年主要问题的调查结果及作者认为解决的方法。 （1）句意：这是表明青少年主要问题的一项调查。A.成年人；B.成年人；C.青少年。根据 后文可知主要讲了青少年的问题，故选C。 （2）句意：他们感觉有压力的，因为他们在家里和在学校有太多的作业要做。A.太多， 修饰可数名词复数；B.太多，修饰不可数名词；C.太，修饰形容词或者副词。homework是 不可数名词，所以用too much修饰，故选B。 （3）句意：他们参加许多考试。A.加入；B.被参加；C.参加。take exams参加考试，to take做exams的定语，故选C。 （4）句意：父母通常在周末送他们去上不同的课。send sb. to+地点名词，把某人送到……，故选A。 （5）句意：在假期期间，他们几乎不能有他们自己的时间做他们感兴趣的事情。A.我们
房地产合作开发项目 招 标 文 件 招标人： 招标代理： 日期：2013年5月
目录第一章招标公告 第二章投标人须知 第三章投标资料表 第四章用户需求书 第五章合同条款 第六章投标文件格式 第七章评标办法
第一章招标公告 受的委托，对房地产合作开发项目进行公开招标，欢迎符合相应资格条件的投标人参加。 一、项目名称：红塔·小区房地产合作开发项目 二、项目概况：项目位于龙昆南区，北临高登西路，南临振兴路，现占地224.55亩。 三、开发方式：本项目采用合作开发模式进行。即：本项目由招标人提供公开招标方式选择提供条件最优、履行合同能力最强的投标人（中标人）作为合作开发一方的当事人，予以合作开发此项目。 四、合格投标人应具备的条件： 1、具备独立承担民事责任的能力，具有有效的营业执照； 2、具有良好的商业信誉和健全的财务会计制度； 3、有依法缴纳税收和社会保障资金的良好记录； 4、三年内，在经营活动中没有重大违法记录； 5、投标人须具备房地产开发资质； 6、投标人或投标人子公司近3年在本项目所在地内开发过10万㎡（含）以上的房地产开发业绩； 7、投标人需提供3000㎡（含）以上的拆迁置换新房的房产证明（必须是现有新房，承诺中标后，作为安置搬迁户的安置房）。 五、报名时间：2013年月日至2013年月日，每天上午：8:30-11:30，下午：2:30-5:30（节假日除外）。 六、报名地点：。 七、投标报名须知：投标申请人报名时由法定代表人携带法定代表人证明书及本人身份证、营业执照（副本）、房地产开发资质证书（副本）、税务登记证、组织机构代码证、基本户开户许可证、近三年企业财务审计报告、银行资信证明、房地产开发业绩证明、置换新房的房产证明材料等（验原件，收加盖公章复印件）。 八、招标文件领取：
中考英语完形填空专项训练 (附带答案解析) 1 Several years ago I studied in a university in the biggest city in our country. It’s beautiful but it’s hot in __1__. So I usually returned to my hometown when my __2__ began. It is not big, but it’s cool and quiet. I could __3__ in the daytime and have a good sleep at night. One day I had some __4__ to solve. But I didn’t take the dictionaries home. My father told me Charlie, one of my __5__, had a good library. I went to his house at once. We didn’t see each other after I __6__ mid dle school. At first he didn’t recognize me. He __7__ me up and down. And then he called out, “Oh, dear! It’s you, Fred!” Of course we were __8__ to meet each other again and talked a lot about our schoolmates and __9__. Later on he showed me around his li brary. It wasn’t big but there were a lot of nice books in it. And the dictionaries I __10__ were in them too. At last I said, “__11__ you lend some dictionaries to me, please?” “I’m sorry I don’t lend any books to __12__,” said the young man. “Are you afraid I’ll __13__ them?” “No, I’m not. I’m afraid you won’t __14__ them to me. Look! All the books are not __15__, but borrowed!” 1. A. spring B. summer C. autumn D. winter 2. A. birthday B. Saturday C. Sunday D. holiday 3. A. study B. play C. rest D. run 4. A. words B. sentences C. problems D. stories 5. A. brothers B. sisters C. aunts D. classmates 6. A. finished B. heard C. saw D. met 7. A. lifted B. carried C. looked D. pulled 8. A. angry B. happy C. worried D. sad 9. A. doctors B. teachers C. workers D. drivers 10.A. looked for B. read C. wrote D. looked at 11.A. Need B. Must C. May D. Can
2019年中考英语阅读理解精选练习 (名师精选真题实战训练+答案，值得下载练习) Passage A （2019中考选练） Good morning, class! We know that there are too many net bars around us. The Internet is popular and it makes our lives colorful. Many of us like going online very much because we can learn how to use the computer and get more information from the Internet. We can learn English. We can read some good newspapers and magazines. It can make us clever in 聊 playing computer games. We can send E-mails to our friends quickly. We can chat( 天) freely online with our friends. It can help us get in touch with people from all over the world. But some students spend too much time in playing computer game and some stay in the net bars all day and all night. Teenagers even get to have boyfriends or girlfriends online. They write too many letters to each other. It takes them to much time to chat online so they do worse and worse in their lessons and they don’t study we any more. I think we mustn’t get online when it is time for us to study. We can do it in summer or winter holidays. We should get online with adults(成人)--our teacher or parents. At the same time, if we have lots of free time, we can do some out-of-class activities at school. We usually have activities from 4:50 to 5:50 in the afternoon. We have different kinds of activities. If you are interested in sports, you can play basketball or football. We can go to the English Corner. We can practice talking in English there. We hope we can spend more time on our subjects or on such activities that we can learn a lot from and less time on the Internet. Thank you for listening to me.That’s all. ( ) 1.The short passage is about __________.
山东（暂定）项目销售代理招标文件山东**房地产开发有限公司
目录第一部分综合说明 一、招标单位 二、招标信息一览表 第二部分招标文件 一、项目介绍 二、投标单位资格要求 三、送投标文件需同时提供的材料 四、招标文件的澄清 第三部分投标文件 一、投标须知 二、投标文件要求 三、投标合同要点约定 四、投标营销方案成果要求 五、投标方案所有权 第四部分开标、评标和定标 一、开标 二、评标 三、定标 四、声明 五、废标条件 六、评分标准
第一部分综合说明。 一、招标单位： 地址： 联系人： 联系电话： 二、招标信息一览表 项目一期经济技术指标（初步） 一期户型配比（初步）
第二部分招标文件 一、项目介绍(见附件一) 二、投标单位资格要求 1、具备独立法人资格，信誉良好。
2、具有在**承揽房地产咨询和销售代理服务的合法资格。 3、近5年内实际提供策划咨询、销售代理并成功销售的面积在 20万平方米以上国内一线城市的高端住宅项目均不少于2个 三、送投标文件需同时提供的材料 1、提供政府批准的有效营业执照和从业资质证书的复印件并加盖公章(提案时需带营业执照原件正本)，并提供企业法人证明书、法人委托书。 2、提供公司简介、基本架构、运作模式，同时提供在项目运行过程中，不可变更的骨干人物简介及项目销售策划小组组成人员简介（附人员简历、业绩等）。 3、近三年来销售代理项目的有关情况（包括代理的起止时间、销售率等）。 4、（包括策划报告、公司简介等；提供纸质文本一份，电子文本一套，电子文本需现场提报）。 5、代理公司销售代理商务标---代理佣金、财务结算方式及乙方未完成指标的违约责任（提供纸质文本一式叁份,以密封形式提案当日提交）。 四、招标文件的澄清 投标人对招标文件如有意见要求澄清，可用书面、传真、email提出，招标方以书面、传真、email形式予以答复 第三部分投标文件 一、投标须知 ●投标人应该详细阅读招标文件全部内容。不按招标文件的要求提供的投标文 件和资料，可能导致投标被拒绝。 ●招标文件的修改
中考英语完形填空专题练习 一、中考英语完形填空（含答案详细解析） 1．阅读下面短文，掌握其大意，然后从各题所给的四个选项中选出一个最佳答案. The Secret Soldier A young soldier, Robert Shurtliff, lay dying in a hospital bed. He was too 1 to speak or move. Two men stood over him. "I think this young man has 2 ," one man said. "I'll take his jacket and boots," said the other. Robert gathered all of his strength to 3 , "I…I'm alive. " The doctor came running over as Robert fell into a coma（昏迷）. "We can 4 him," he said as he examined the young soldier, "Oh, my! He's a 5 ! " It was true. The young soldier, Robert Shurtliff, was really Deborah Sampson. 6 who was she？ Deborah Sampson had grown up in Massachusetts, living as a servant. She 7 of having great adventures （冒险）. 8 the Revolutionary War broke out in 1775, women were not allowed to serve in the army. But Deborah 9 herself as a man and became a solider. She called herself Robert Shurtliff. One day, during an attack, Deborah was shot in the neck and 10 . Another soldier lifted Deborah into his horse and rode her to the 11 . A doctor treated the wound on her back and asked if 12 had any other injuries. Deborah lied and said no. She was afraid that if the doctor examined her leg, he would discover her 13 . Using a pocket knife, Deborah got the bullet（子弹）out of her own leg. She 14 to fight as a soldier. After the war ended, Deborah got married and had children. But she still longed for 15 . So she put on her soldier's uniform and travelled around the country telling of her life as young, brave soldier, Robert Shurtliff. 1. A. busy B. weak C. surprised D. strong 2. A. got up B. lost heart C. passed away D. got lost 3. A. whisper B. cry C. shout D. laugh 4. A. accept B. kill C. support D. save 5. A. soldier B. mother C. woman D. father 6. A. Though B. But C. Or D. However 7. A. died B. talked C. heard D. dreamed 8. A. When B. While C. Until D. Since 9. A. worked B. dressed C. acted D. lived 10. A. arm B. hand C. leg D. stomach 11. A. hospital B. library C. studio D. bedroom 12. A. she B. he C. it D. they 13. A. appearance B. ability C. beauty D. secret 14. A. failed B. continued C. agreed D. planned
2019-2020年中考英语阅读理解训练：12 阅读下列短文，从每小题所给的A、B、C、D四个选项中选出一个最佳选项。 Hello, everyone. A problem with teenagers’ safety becomes serious because the school violence (暴力) happens more often in some areas. We are planning to build an organization named School Watch to make sure that students have a safe environment. Please be part of our plan! What is School Watch? School Watch is a volunteer project in our school. It helps us stop violence and improve the quality of school life. It will keep yourself and your schoolmates safe. The other members of School Watch care for you and your classroom and you do the same for them. Is it for everyone? Anybody can become a member of School Watch because everyone has something to offer. What else can it do? School Watch makes it possible for us not only to help each other but also to make friends with each other. Some members may offer to help schoolmates who have problems with their homework. Who is the Best School Watcher? Our school will look for the Best School Watcher and give him or her lots of prizes. You could be the one! How do you start? To be part of this plan, the only thing you need to do is to talk to the director of the plan in your grade. You can check the official website at www. schoolwatch. com if you want to get more information. 31. School Watch can help its members _________. A. save the environment B. organize sports activities C. improve the quality of school life D. go on school trips 32. Anyone can become a member of School Watch because _________.
中考英语完形填空专题练习经典 一、中考英语完形填空（含答案详细解析） 1．阅读下面短文，理解其大意，然后从各题所给的A、B、C、D四个选项中选出最佳选项。 My neighbor is a doctor. He and his wife are some of the 1 people I have ever met. A few years ago, we started this kind of "favor war "where one of us would do something kind for the other, such as 2 the driveway or building a shed, and next time the other would 3 to top it with another favor. Yesterday morning there was about 2 or 3 feet of snow on the ground and I 4 he shoveled （铲） my driveway for me when I was out on a business trip last 5 . So I took out my shovel and took care of both our sidewalks and driveways because it was my turn to do a favor 6 . It took a while but I finished it and got into my car for work. That night I got a 7 on my door, it was my neighbor. He immediately shook my hand and thanked me for shoveling 8 driveway and sidewalk, so that he was able to get to work earlier and 9 a boy. "As soon as I started the car early this morning, a（n） 10 came through that a young boy in our neighborhood was seriously ill. 11 , my partner and I were only about 2 minutes away, but the closest ambulance （救护车） 10 minutes," added he. "A young boy got to live his life 12 you did me the favor earlier this morning." It wasn't too much 13 to shovel a driveway, but what I did got a young boy to see his family again, go back to school again and live his life again. 14 favor is too small. Even the smallest favor can make the biggest 15 . One favor will always be followed by another. 1. A. nicest B. busiest C. richest D. happiest 2. A. looking for B. going down C. cleaning up D. walking across 3. A. try B. stop C. agree D. refuse 4. A. saw B. thought C. expected D. remembered 5. A. spring B. summer C. autumn D. winter 6. A. soon B. back C. again D. first 7. A. note B. kick C. gift D. knock 8. A. my B. our C. his D. your 9. A. met B. saved C. supported D. encouraged 10. A. call B. card C. letter D. invitation 11. A. Finally B. Actually C. Luckily D. Suddenly 12. A. when B. unless C. because D. though 13. A. practice B. trouble C. attention D. experience 14. A. No B. Any C. Some D. Each 15. A. choice B. progress C. decision D. difference 【答案】（1）A；（2）C；（3）A；（4）D；（5）D；（6）B；（7）D；（8）C；（9）
房地产开发工作流程图
招投标管理流程
但是涉及的税种很房地产行业会计核算不向商业企业那么琐碎，它所涵盖的税种除生产销售及修理需要采取一定手段合理规避，多， 基本包括了国家税法规定的所有税修配行业缴纳的流转税增值税外，房地产开发公司从取得土地使用权起至开发销售完毕期间各阶段种。应纳各税种及各税种应纳税额如何进行核算做详细阐述。 一、土地使用权取得阶段：需缴纳契税、印花税（还有政府相关部门收取的交易费等），但有时土地转让方转让时会要求拿净值，而把按照税法规定应由转让方承担的营业税及附加、土地增值税等也要求对方承担。 （1）契税：是对在中华人民共和国境内转移土地、房屋权属时向承受土地使用权、房屋所有权的单位和个人征收的一种税。契税按土地使用权、房屋所有权转移时的成交价格为计税依据，基本税率为3%。应纳税额=房地产成交价格或评估价格×税率 （2）印花税：是对在经济活动和经济交往中书立、领受印花税暂行条例所列举的各种凭证所征收的一种兼有行为性质的凭证税。分为从价计税和从量计税两种。 应纳税额=合同金额×0.05%
注：印花税的缴纳贯穿房地产行业的各阶段，公司成立缴纳注册资本金的印花税，立账时账本印花税、土地取得时缴纳土地转让合同印花税，开发阶段缴纳各工程承包合同、广告合同的印花税，以及销售阶缴纳产权转移凭证的印花税等。 二、取得土地使用权后至房屋销售并交付使用之日止，每年缴纳土地使用税。 土地使用税：城镇土地使用税是在城市、县城、建制镇和工矿区范围内，对拥有土地使用权的单位和个人以实际占用的土地面积为计税依据，按规定税额征收的一种税。 年应纳税额=土地使用面积×单位税额 三、预售阶段：需缴纳营业税及附加，预缴土地增值税、企业所得税。（1）营业税：在中华人民共和国境内提供营业税条例规定的劳务、转让无形资产或者销售不动产的单位和个人，为营业税的纳税人。销售不动产应纳税额=纳税人销售不动产向对方收取的全部价款和价外费用×5% （2）营业税附加税：城市维护建设税=营业税额×7% 教育费附加=营业税额×3%（3）土地增值税：是对转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人征收的一种税。土地增值税按照纳税人转让房地产所取得的增值额和规定的适用税率计算征收，纳税人转让房地产所取得的收入减除《条例》规定的扣除项目金额后的余额，为增值额。
中考英语完形填空专项练习（有答案详解）2套 A small "shop" by ther oad in Japan has a dog "shopkeeper". It's selling roasted（烤的)Sweet 1 there. The friendly dog is 2 Kenkun. Because the shop is a self—service one, what the dog should do is just to be cute for customers and he does well 3 that. The roasted sweet potatoes are kept in a heated "box" outside the shop. So customers can help 4 directly They need to 5 100 yen（日元）into the money box for each potato I'm they take. It seems to be working fine now. 6 , who would steal a dog? Actually, the three-year-old dog is a good "shopkeeper. It's 7 cute and lovely that some of the customers come to see him and of course, they will leave with 8 one or two potatoes. People online have different opinions about this. Some of them think that's interesting and they say the dog is the 9 one they've ever seen. But others think it's crazy to keep a dog 10 near a "box" for several hours a day. In their opinion, dogs should run and play hers and there in the sun. 1. A. corn B. tomatoes