多选题:下列各项中,不征或免征土地增值税的有(  )。

  • 题目分类:税法二
  • 题目类型:多选题
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题目内容:
下列各项中,不征或免征土地增值税的有(  )。 A.以房地产使用权抵押而尚未发生房地产权属转让的
B.以房地产对外出租的
C.被兼并企业的房地产在企业兼并中转让到兼并方的
D.以出地、出资双方合作建房,建成后又转让给其中一方的
E.个人之间互换自有居住用
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