问题
判断题
契税纳税义务发生时间为纳税人收取土地、房屋权属转让价款的当天。 ( )
答案
参考答案：错
解析： 契税的纳税义务发生时间是纳税人签订土地、房屋权属转移合同的当天，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当天。
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契税纳税义务发生时间为纳税人收取土地、房屋权属转让价款的当天。 ( )
参考答案：错
解析： 契税的纳税义务发生时间是纳税人签订土地、房屋权属转移合同的当天，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当天。
| 完形填空。 | ||||
| Thomas Edison wore __1__ caps during his life, __2__ thinking caps, the caps of many famous schools and colleges. But the most important cap was his thinking cap. It had saved his mother's __3__. One day when he was a boy his mother fell ill. The doctor wanted __4__ her an operation (手术). But the light in the room was not bright. Edison quickly __5__ his thinking cap and he found a way __6__ his mother. Edison was good at __7__ his hands and his head. He was the most interested __8__ electricity. We can see his __9__ everywhere because they are very common. They were __10__ by Edison's thinking cap. | ||||
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