某房地产公司在2017年将一建筑面积20000平方米的楼盘销售了90%，房地产公司进行了已售面积的土地增值税清算，扣除项目总金额3960万元。2018年，销售其清算时未转让的房地产建筑面积1000平方米，取得不含税销售收入500万元，应纳土地增值税( )万元。 A.140 B.107 C.114 D.127

Which of the following statements about territorial jurisdiction is correct?

A A litigation concerning commercial dispute is under the jurisdiction of a court located in the place where the dispute takes place

B A dispute brought over a contract is under the exclusive jurisdiction of a court located in the place where the contract is performed

C A litigation brought against a legal person is under the exclusive jurisdiction of a court located in the place where the claimant is incorporated

D Litigation brought against a natural person is under the jurisdiction of a court located in the place of the defendant’s domicile

Which of the following property rights becomes effective without being subject to a registration of property?

A The creation of right in immovables

B The modification of right in immovables

C The natural resources owned by the State pursuant to law

我国法律在对外资实行国有化补偿方面规定的是( )补偿标准。

A.相应

B.有效

C.充分

D.完全

国际法的渊源主要是国际条约和( )。

A.国际协定

B.国际惯例

C.国际组织决议

D.国际法院判决

国家的基本权利包括：独立权、平等权、自保权和( )。

A.缔约权

B.豁免权

C.管辖权

D.征税权

我国刑法规定的单位犯罪，其主观方面的特征表现为()。

A.只有故意才能构成犯罪

B.只有过失才能构成犯罪

C.故意和过失都能构成犯罪

D.故意和过失都不构成犯罪

根据我国刑法的规定，已满 14 周岁不满 18 周岁的未成年人实施犯罪，应当()。

A.从轻或者减轻处罚

B.减轻或者免除处罚

C.从轻或者免除处罚

D.免除或者不予处罚

根据我国《刑法》的规定，对于刑法实施前的犯罪行为，其法律适用的原则是()。

A.从旧原则

B.从新原则

C.从新兼从轻原则

D.从旧兼从轻原则

公司的公积金、公益金中由全民单位按照投资比例占有的份额，界定为()。

A.集体资产

B.国有资产

C.职工财产

D.公司自有资产

人民法院受理破产案件后，债权人未收到人民法院通知的，应当自公告之日起()内向人民法院申报债权。

A.15 日

B.30 日

C.3 个月

D.6 个月