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问题 单项选择题

甲企业以自有房产作抵押向某商业银行借入一年期贷款1000万元，房产账面价值700万元，抵押时市价900万元；一年后无力偿还，将房产折价给银行抵偿了1080万元的债务本息，抵债时房产市价1100万元。当地规定的契税税率为3%，契税的正确处理是（）。

A.甲企业应纳契税30万元

B.甲企业应纳契税33万元

C.银行应纳契税30万元

D.银行应纳契税32．4万元

答案

参考答案：D

《权利法案》确立的资本主义政治制度的一种形式是——
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单项选择题

A punctual person is in the habit of doing a thing at the proper time and is never late in keeping an appointment.
The unpunctual man, on one hand, never does what he has to do at the proper time. He is always in a hurry and in the end loses both time and his good name. A lost thing may be found again, but lost time can never be regained. Time is more valuable than material things. In fact, time is life itself. The unpunctual man is for ever wasting and mismanaging his most valuable asset as well as other’s. The unpunctual person is always complaining that he finds no time to answer letters, or return calls or keep appointments promptly. But the man who really has a great deal to do is very careful of his time and seldom complains of want of it. He knows that he can not get through his huge amount of work unless he faithfully keeps every piece of work when it has to be attended to.
Failure to be punctual in keeping one’s appointments is the sign of disrespect towards others. If a person is invited to dinner and arrives later than the appointed time, he keeps all the other guests waiting for him. Usually this will be regarded as a great disrespect to the host and all other guests present.
Unpunctuality, moreover, is very harmful when it comes to do one’s duty, whether public or private. Imagine how it would be if those who are put in charge of important tasks failed to be at their proper place at the appointed time. A man who is known to be habitually unpunctual is never trusted by his friends or fellow men.

According to the third paragraph, when you are invited to dinner, you should arrive there ______.

A. after other guests have arrived
B. before all other guests
C. at the appointed time
D. after the host has got things ready
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