题目内容

纳税人某一纳税年度发生的亏损，经主管税务机关审核批准后，可以在以后的连续5个纳税年度内用税前利润弥补。 ()

A. 正确
B. 错误

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Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文：M: What do you like to do in your spare time？
W: I like dancing; swimming, but I like stamp-collecting most.
Q: What is the woman's favorite hobby？
(6)

A. Swimming.
B. Dancing.
C. Stamp-collecting.
D. Reading.

A．Yes, isn't it？B．Neither it is.C．So is it.D．No, of course.

A. Yes, isn't it？
B. Neither it is.
C. So is it.
D. No, of course.

根据《中华人民共和国继承法》规定：法定继承人继承土地、房屋权属，不征契税。非法定继承人根据遗嘱承受死者生前的土地、房屋权属，属于赠与行为，应征收契税。 ()

A. 正确
B. 错误

某商城将化妆品和护肤护发品组成成套化妆品销售，应该按照化妆品的税率从高计算征收消费税。 ()

A. 正确
B. 错误