多项选择题：下列项目中，不征或免征土地增值税的有（）。 A.以房地产使用权抵债而尚未发生房地产权

题目：

下列项目中，不征或免征土地增值税的有（）。

A.以房地产使用权抵债而尚未发生房地产权属转让的

B.因国家建设需要而自行转让的房地产

C.因国家建设需要而被政府征收、收回的房地产

D.国家收回国有土地使用权、征用地上建筑物及附着物

E.建造非普通标准住宅出售增值额超过扣除项目金额20%的

答案：

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I consider myself something of an expert on apologies. A quick temper has 1 me with plenty of opportunities to make them. In one of my earliest 2 , my mother is telling me, "Don't watch the 3 when you say 'I'm sorry'. Hold your head up and look the person in the 4 ,so he'll know you 5 it. " My mother thus made the key point of a (an) 6 apology: it must be direct. You must never 7 to be doing something else. You do not 8 a pile of letters white apologizing to a person 9 in position after blaming him or her a mistake that turned out to be your 10 . You do not apologize to a hostess (女主人), whose guest of honor you treat 11 , by flowers the next day without mentioning your bad 12 . One of the important things you should do for an 13 apology is a readiness to 14 the responsibility (责任) for our careless mistakes. We are used to making excuses, which leaves no 15 for the other person to 16 us. Since most people are open-hearted, the no excuse apology leaves both parties feeling 17 about themselves. That, after all, is the 18 of every apology. It 19 little whether the apolagizer is wholly or only partly at fault: answering for one' s 20 encourages others to take their share of the blame.
( )1.A. provided ( )2.A. dreams ( )3.A. side ( )4.A. mind ( )5.A. imagine ( )6.A. useful ( )7.A. pretend ( )8.A. hold on ( )9.A. poorer ( )10.A. fault ( )11.A. cruelly ( )12.A. manners ( )13.A. active ( )14.A. raise ( )15.A. situation ( )16.A. advise ( )17.A. wiser ( )18.A. purpose ( )19.A. cares ( )20.A. facts	B. mixed B. courses B. ground B. soul B. enjoy B. successful B. forget B. put aside B. weaker B. reason B. freely B. excuses B. effective B. perform B. need B. forgive B. warmer B. method B. matters B. states	C. compared C. memories C. wall C. face C. mean C. equal C. refuse C. look through C. worse C. result C. impolitely C. efforts C. extra C. admit C. sign C. warn C. better C. end C. depends C. fights	D. treated D. ideas D. bottom D. eye D. regret D. basic D. expect D. pick up D. lower D. duty D. foolishly D. roles D. easy D. bear D. room D. blame D. cleverer D. advantage D. remains D. actions