老王有两套住房，将一套出售给老李，成交价格为100000元；将另一套两室住房与老刘交换成两处一室住房，并支付换房价款40000元。下列说法正确的是( )。
A．甲应缴纳契税3000元
B．乙不应缴纳契税
C．乙应缴纳契税2000元
D．丙不缴纳税款
参考答案：D
解析：甲应缴纳契税=40000×5%=2000(元)，乙应缴纳契税=100000×5%=5000(元)，丙不缴纳税款。
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| eBooks still some way away from students Twelve-year-old Tang Yin is one of the earliest students to test a digital textbook in China. The boy said he was a little 1 when he received the monochromatic (单色的) flat device in April, 2010, because he thought it should be a " 2 cool" laptop. But Tang still cherishes (珍爱) his new equipment like "protecting my 3 ," said the fifth grader. After all, not every student has the opportunity to 4 the eBook, which is worth 2,000 yuan, he said. The 50 eBooks, 5 by Taiwan eBook manufacturer Chuanqi Photoelectric Technology in Yangzhou, Jiangsu Province, enable one class at Yangzhou Sanyuanqiao Elementary School to be the 6 group of students in the Chinese mainland to replace their regular textbooks with electronic ones. Out of l,000 students, Tang' s class was the lucky 7 . "Our school could not 8 the project without the company' s donation," said Yuan Shishan, vice-headmaster of the primary school 9 the digital book is considered environmentally friendly, because it replaces paper books and saves money in the long run, the price is much higher than most Chinese 10 can afford. Also, some technical defects, the 11 of taking notes and monochromatic display, make the eBook fail to meet the expectations of students and teachers. "There's still a(n) 12 way to go before the eBook really plays an important role in education," said the headmaster. According to Yuan, the annual average income of a 13 family in Yangzhou is about 20,000 to 30,000 yuan, and neither the parents nor the school can afford the 2,000 yuan 14 book. The school doesn't allow the students to take their eBooks to their homes. The devices are 15 after class, and are locked in the headmaster's office. | ||||
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