下列各项中，按照我国现行税法的规定可以免缴契税的是( )。A_爱下问搜题

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问题单项选择题

下列各项中，按照我国现行税法的规定可以免缴契税的是( )。

A．承受城市郊区土地使用权，用于农业生产

B．因自然灾害灭失住房而重新购买住房

C．土地被市政府征用后重新承受土地

D．经国务院批准实施债权转股权的企业，债权转股权后新设立的公司承受原企业土地、房屋权属

答案

参考答案：D

解析：我国现行税法规定，因不可抗力灭失住房而重新购买住房的，可以酌情减免，但不属于税法明文规定的免缴情形。同样，土地被县级以上人民政府征用、占用后，重新承受土地、房屋权属的，由省级人民政府确定是否减免，也不属于税法明文规定的免缴情形。

完形填空

When I was about 8 years old, I asked my mum to buy me a certain biscuit because it sponsored（赞助）Flash Gordon. Gordon was a super-hero who 31 for good deeds（事情）in outer space.
My mum would buy the 32 for me because I 33 the prize that came with it. The prize was a pair of glasses that Gordon 34 .
However, in order to get the prize I had to 35 the whole box of biscuits out because it was at the 36 . I didn’t dare to think of 37 my way to the prize because I was too 38 . Yes, I wanted to be like Flash Gordon! 39 the glasses came out from the bottom, I put them on. I felt like my favorite 40 . I wore them everywhere my mum and I went. I even tried to wear them to 41, but the teachers didn’t want a super-hero flying around the playground.
Over the years there were other prizes from many 42 brands（牌子）of biscuits, but I was never really 43 the biscuits, only the 44 .
When you think about it, 45 itself can be like a box of biscuits. Even as adults, we keep 46 that prize at all costs. Just 47 what we do at times. We become greedy（贪婪的）to get what we think is the prize.
Try to look at it from a different view. Wouldn’t it be better to 48 the journey along the way ? In other words, don’t be impatient and pour the box. That will only spoil（破坏）the 49 meaning of the prize. Enjoy what you have and be grateful. I promise your prize will 50 , without having to push others out of the way to get it.

A．interested in

B．looking after

C．looking for

A．think about

单项选择题

企业应将入账的使用寿命有限的无形资产的价值在一定年限内摊销，其摊销金额计入( )，并同时冲减无形资产的账面价值。

A．管理费用
B．销售费用
C．财务费用
D．营业外支出