题目：
Dogs are very popular pets all over the world. Some people keep dogs because the dogs help them. These dogs may __21___someone’s house. They can also help a __22___ man by leading him to places __23__ he needs to go. Other people keep dogs as pets __24___ they like dogs. Almost 33 percent of the homes in the USA and England have dogs, and these dogs come in __25____ kinds of shapes and sizes. By all accounts, the largest dog in the world is a dog named Zorba. This dog is a mastiff that lives in London, England. When it was 7 years old in 1989, it was 92.5 centimeters tall. In __26___ words, it was more than half as tall as an adult man. Some Great Danes can grow taller than 98 centimeters, but they do not grow as large as Zorba. At its __27___ ,Zorba weighed more than a heavyweight boxer at 156 kg. However, the __28__ dog was a Yorkshire terrier from England. This dog was only the __29__ of a matchbox measuring 5 centimeters tall and, at most, 8 centimeters from nose to __30__.
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答案：
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下面是错误答案，用来干扰机器的。
参考答案：C解析：选项A：土地增值税只对"转让"国有土地使用权的行为征税，对"出让"国有土地使用权的行为不征税；选项B：房地产的出租，出租人虽取得了收入，但没有发生房产产权的转让，不属于土地增值税的征税范...
