下列行为中，属于契税征税范围的有（）。
A．以土地、房屋权属作价投资人股的行为
B．企业进行公司制改造承受原企业土地、房屋权属的行为
C．企业在破产清算期间，非债权人承受破产企业土地、房屋权属的行为
D．减免土地出让金的情况
参考答案：A, C, D
解析：
根据规定，B属于免税范围；对于对承受国有土地使用权所应支付的土地出让金，要计征契税。不得因减免土地出让金，而减免契税。
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