问题 多项选择题

居民甲有四套住房,第一套价值80万元的房产自用,将第二套价值120万元的别墅抵偿了乙100万元的债务;将第二三套价值100万元的房产与阿交换房产,并收到丙赠送的价值20万元的小汽车;将第四套市场价值50万元的公寓房折成股份投入本人独资经营的企业。当地确定的契税税率为3%,下列说法正确的有( )。

A.甲不缴纳契税,乙纳契税30000元,丙纳契税6000元

B.甲缴纳契税6000元,乙纳契税36000元,丙不缴纳契税

C.甲、阿交换房产,应该由丙缴纳契税

D.甲将房产投资到本人经营的个人独资企业,应纳契税

答案

参考答案:A,C

解析: 甲自用住房不缴纳契税;甲将别墅抵债,是住房的出售方,不缴纳契税,而应该由承受方乙缴纳契税1000000×3%=30000(元);与丙换房,应该由支付差价的丙根据支付的差价缴纳契税200000×3%=6000(元);将公寓房折成股份投入本人独资经营的企业并未涉及房屋产权变化,也不用缴纳契税。

阅读理解

阅读理解。

     New findings from Queen's University biologists show that in the plant world, bigger isn't

necessarily better.

     "Until now most of the thinking has suggested that to be a good competitor in the forest,

you have to be a big plant," says Queen's Biology professor Lonnie Aarssen. "But our research

shows it's virtually the other way around."

     Previous studies showed that larger plant species monopolize(垄断) sunlight, water and

Other resources, limiting the number of smaller plant species that can exist around them. But

the research has proved that this is not generally the case in natural vegetation.

     In the Queen's project, PhD student Laura Keating targeted the largest "host plants" of 16

woody plant species growing in the Okanogan Valley, British Columbia. The research team

calculated the number and variety of plants that neighbored each large host plant. They then

randomly selected plots without host plants and calculated the plant species there as well. The

research showed that the massive trees have no effect on the number of species with which they

coexist.

     Smaller plants have many advantages over their overbearing neighbors, Professor Aarssen

notes. Larger species generate physical space niches(生态位)under their shelters where smaller

species grow well. Smaller plants are much more effective than large trees at using available

resources. They also produce seeds at a much younger age and higher rate than their bigger

counterparts, and settle down much more quickly-thus competing with the newly-born plants

of larger species.

1. What's the main idea of the text?

A. Smaller plants may have many advantages over their neighbors.

B. In the plant world, the bigger is better than the smaller one.

C. To be a good competitor in the forest, you have to be a small plant.

D. Queen's University's students made a new research.

2. The underlined word "this" in Para.3 refers to the view that ____.

A. large and small plants can grow together in harmony  

B. larger plant species limit their smaller neighbors' growth

C. small plant species have their own advantages

D. large and small plant species can never coexist.  

3. What does the underlined word coexist mean in paragraph 4?

A. cooperate together  

B. surround together  

C. evolve together  

D. live together

4. Which is the CORRECT order in the Queen's project?

a. Randomly selected plots without host plants and-calculated the plant species.

b. Calculated the number and variety of plants that neighbored each large host plant.

c. Selected the largest individuals or "host plants" of 16 woody plant species.

A. a, b, c          

B. c, b, a        

C. b, c, a        

D. a, c, b

5. What can we learn according to the text?

A. Larger plant species limit the number of smaller ones around them.  

B. Smaller plants can limit the number of plant species around them.

C. Smaller plants produce seeds at a higher rate than their bigger counterparts.

D. Larger trees are more effective than small plants at using available resources.

单项选择题