问题 单项选择题

甲某以自有房产投资于乙企业,其房屋产权变为乙某企业所有,则契税缴纳情况是( )。

A.甲某按原账面值计算缴纳
B.甲某按入股房产现值计算缴纳
C.乙企业按原账面值计算缴纳
D.乙企业按入股房产现值计算缴纳

答案

参考答案:D

解析: 乙企业在办理产权登记手续后,按甲某人股房产现值(国有企事业房产须经国有资产管理部门评估核价)缴纳契税。

单项选择题
阅读理解

Nothing was going right for Dr.Turner at the hospital. He made a mistake while operating on a patient. He felt sure he was no longer trusted and decided to change his job . One day he learned from the paper that a doctor was looking for a partner (合作者). The doc-tor, whose name was Johnson , lived in Thorby, a small town in the north of England.

A few days later Dr. Turner went to Thorby, and arrived at Dr.Johnson's home early in the afternoon. Though old and a little deaf, Dr.Johnson still had a good brain. He kept talking to the visitor about the town and its people. When they turned to the question of partnership,it was already seven in the evening. Dr. Johnson invited Dr . Turner to have dinner with him in a restaurant before catching the train back to London. Dr . Turner noticed that Dr. Johnson was fond of good food and expensive wines . They had an excellent meal. When the bill was brought, Dr. Johnson felt in his pocket." Oh, dear," he said. "I've forgotten my money." "That's all right,"Dr. Turner said."I'll pay the bill."As he did so,he began to wonder whether Dr. Johnson was worthy of trust.

小题1: Dr. Turner decided to leave his present job because       .

A.he had never been trusted

B.it demanded too great skills

C.he believed it offered little hope for his future

D.he thought the hospital would like him to leave小题2:The two doctors spent most of the afternoon talking about        .

A.things of no interest to Dr. Johnson

B.things of no importance to Dr. Turner

C.health matters

D.food and drink小题3:The story suggests that               .

A.Dr. Johnson did notlike Dr. Turner

B.the two doctors would become friends

C.the two doctors would not work together

D.Dr. Turner decided to stay at his present job小题4:The words did so  in the last sentence mean               .

A.caught the train back to London

B.felt in his pocket

C.paid the bill

D.said those words