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【多选题】
下列关于动产拍卖和不动产拍卖，表述正确的是（）。
A.
动产拍卖是指以动产为拍卖标的的拍卖行为
B.
动产拍卖的成交一般以拍卖标的物的不实际占有的转移为标志
C.
不动产拍卖是指以不动产为拍卖标的的拍卖行为
D.
不动产一般价值高昂，因此被认为必须有保留价拍卖的一种标志
E.
不动产拍卖成交一般以拍卖标的物财产所有权的转移为标志
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【多选题】增值税一般纳税人不动产转让业务中,下列增值税的处理正确的有( )。
A.
转让2016年4月30日之前取得的老项目，可以选择5%简易办法纳税
B.
转让2016年4月30日之前取得的老项目，可以选择9%一般计税办法纳税
C.
按照一般计税办法纳税，在不动产所在地按3%预征率预缴增值税
D.
按照简易计税办法纳税，在不动产所在地按5%缴纳增值税
【多选题】登记申请有下列哪些情形，不动产登记机构应当不予登记。()
A.
违反法律、行政法规规定的
B.
存在尚未解决的权属争议的
C.
申请登记的不动产权利超过期限的
D.
法律、行政法规规定不予登记的其他情形
【多选题】下列关于动产拍卖和不动产拍卖，表述正确的是（）。
A.
动产拍卖是指以动产为拍卖标的的拍卖行为
B.
动产拍卖的成交一般以拍卖标的物的不实际占有的转移为标志
C.
不动产拍卖是指以不动产为拍卖标的的拍卖行为
D.
不动产一般价值高昂，因此被认为必须有保留价拍卖的一种标志
E.
不动产拍卖成交一般以拍卖标的物财产所有权的转移为标志
【单选题】Auctions (拍卖) are public sales of goods, conducted by an officially approved auctioneer. He asked the crowd to gather in the auction room to bid (出价，喊价) for the various items on sale. He encourages bu...
A.
Auctions (拍卖) are public sales of goods, conducted by an officially approved auctioneer. He asked the crowd to gather in the auction room to bid (出价，喊价) for the various items on sale. He encourages buyers to bid higher figures, and finally names the highest bidder as the buyer of the goods. This is called "knocking down" the goods, for the bidding ends when the auctioneer bangs a small hammer on a raised platform.
B.
The ancient Romans probably invented sales by auction, and the English word comes from the Latin "auction", meaning "increase". The Romans usually sold in this way the spoils taken in war; these sales were called "sub hasta", meaning "under the spear (矛)", a spear being stuck in the ground as a signal for a crowd to gather. In England in the eighth and nineth centuries goods were often sold "by the candle"; a short candle was lit by the auctioneer, and bids could be made while it was burning.
C.
Practically all goods can be sold by auction. Among these are coffee, skins, wool, tea, cocoa, furs, fruit, vegetables and wines. Auction sales are also usual for land and property, antique furniture, pictures, rare books, old china and works of art. The auction rooms at Christie’s and Sotheby’s in London and New York are world famous.
D.
An auction is usually advertised beforehand with full particulars(细节)of the articles to be sold and where when they can be viewed by the buyers. If the advertisement cannot give full details, catalogues are printed, and each group of goods to be sold together called a "lot", is usually given a number. The auctioneer need not begin with Lot One and continue the numerical order, he may wait until he notices the fact that certain buyers are in the room and then produce the lots they are likely to be interested in. The auctioneer’s services are paid for in the form of a percentage of the price the goods are sold for. The auctioneer therefore has a direct interest in pushing up the bidding.
相关题目：
【多选题】增值税一般纳税人不动产转让业务中,下列增值税的处理正确的有( )。
A.
转让2016年4月30日之前取得的老项目，可以选择5%简易办法纳税
B.
转让2016年4月30日之前取得的老项目，可以选择9%一般计税办法纳税
C.
按照一般计税办法纳税，在不动产所在地按3%预征率预缴增值税
D.
按照简易计税办法纳税，在不动产所在地按5%缴纳增值税
【多选题】登记申请有下列哪些情形，不动产登记机构应当不予登记。()
A.
违反法律、行政法规规定的
B.
存在尚未解决的权属争议的
C.
申请登记的不动产权利超过期限的
D.
法律、行政法规规定不予登记的其他情形
【多选题】下列关于动产拍卖和不动产拍卖，表述正确的是（）。
A.
动产拍卖是指以动产为拍卖标的的拍卖行为
B.
动产拍卖的成交一般以拍卖标的物的不实际占有的转移为标志
C.
不动产拍卖是指以不动产为拍卖标的的拍卖行为
D.
不动产一般价值高昂，因此被认为必须有保留价拍卖的一种标志
E.
不动产拍卖成交一般以拍卖标的物财产所有权的转移为标志
【单选题】Auctions (拍卖) are public sales of goods, conducted by an officially approved auctioneer. He asked the crowd to gather in the auction room to bid (出价，喊价) for the various items on sale. He encourages bu...
A.
Auctions (拍卖) are public sales of goods, conducted by an officially approved auctioneer. He asked the crowd to gather in the auction room to bid (出价，喊价) for the various items on sale. He encourages buyers to bid higher figures, and finally names the highest bidder as the buyer of the goods. This is called "knocking down" the goods, for the bidding ends when the auctioneer bangs a small hammer on a raised platform.
B.
The ancient Romans probably invented sales by auction, and the English word comes from the Latin "auction", meaning "increase". The Romans usually sold in this way the spoils taken in war; these sales were called "sub hasta", meaning "under the spear (矛)", a spear being stuck in the ground as a signal for a crowd to gather. In England in the eighth and nineth centuries goods were often sold "by the candle"; a short candle was lit by the auctioneer, and bids could be made while it was burning.
C.
Practically all goods can be sold by auction. Among these are coffee, skins, wool, tea, cocoa, furs, fruit, vegetables and wines. Auction sales are also usual for land and property, antique furniture, pictures, rare books, old china and works of art. The auction rooms at Christie’s and Sotheby’s in London and New York are world famous.
D.
An auction is usually advertised beforehand with full particulars(细节)of the articles to be sold and where when they can be viewed by the buyers. If the advertisement cannot give full details, catalogues are printed, and each group of goods to be sold together called a "lot", is usually given a number. The auctioneer need not begin with Lot One and continue the numerical order, he may wait until he notices the fact that certain buyers are in the room and then produce the lots they are likely to be interested in. The auctioneer’s services are paid for in the form of a percentage of the price the goods are sold for. The auctioneer therefore has a direct interest in pushing up the bidding.
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