问题 单项选择题

刘某有二套房子,将其中ー套120万元的赠给儿子,另一套100万元的赠给对自己有直接赡养义务的好友,契税税率为3%。下列说法正确的是()万元。

A.儿子交契税3.6 

B.好友交契税3 

C.刘某交营业税6 

D.刘某交营业税5

答案

参考答案:B

解析:本题考查个人无偿赠与不动产、土地使用权时契税与营业税减免规定。(1)个人无偿赠与不动产、土地使用权,属于下列情形之一的,暂免征收营业税:①离婚财产分割;②无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹;③无偿赠与对其承担直接抚养或者赡养义务的抚养人或赡养人;④房屋产权所有人死亡,依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。故本题中刘某无偿赠送不动产给自己的儿子及对自己有直接赡养义务的好友,暂免征收营业税。(2)对于《中华人民共和国继承法》规定的法定继承人(包括配偶、子女、父母、兄弟姐妹、祖父母、外祖父母)继承土地、房屋权属,不征契税;非法定继承人根据遗嘱承受死者生前的土地、房屋权属,属于赠与行为,应征收契税。故本题中儿子不缴纳征契税,好友应缴纳契税=100×3%=3万元。

阅读理解

阅读理解。

     It was a hot Sunday afternoon and the two of us were heading for the capital city. Suddenly my son

gave a shout of pain. He had somehow managed to tangle up (围绕) his small body in his seat belt. I

immediately pulled off the road.

     I could have tried to stop a car, but they were driving by so fast. At that moment, I would have cut

the belt if I had something to cut it with. Then I thought that I could retract (缩回) little further in order

that it might work. But if that failed, my son's little stomach would be squeezed even tighter.

     Just then a man appeared. He wore a white shirt and trousers that I'd seen on Costa Rican cowboys

and his clothes so dirty that I thought he might be a beggar or worse.

     Yet when the stranger reached us, he asked me if I needed help. I pointed to my son and he took a

look. He then bent down beside my son, tracing the path of the smooth seat belt with with his rough fingers. After a long moment, he asked my son to bend sideways and a little bit forward. He then put his hands

on the belt, controlled it in a way that I still don't understand now, and my son was free.

     I thanked him warmly. I also reached into my wallet and gave him a bill, although his calm face

suggested that he didn't care about a reward. He had found a new way to use his roping skills, particularly those he used when freeing animals. And I had experienced the kindness.

1. What happened to the author's son? 

A. He was unable to move in his seat belt.

B. He suddenly suffered from a stomachache.

C. He fell off his seat and hurt his stomach.

D. He saw something interesting on the journey.

2. From the passage, we know the cowboy __________.  

A. taught the author how to free her son      

B. was familiar with the author's son

C. refused to accept the money            

D. was good at roping.

3. What would be the best title for the passage? 

A. cowboy in Costa Rican.

B. A kind and quick roadside help.

C. A hard journey

D. A story of a cowboy

单项选择题 A2型题