问题 单项选择题

下列各项中,符合按契税计税依据的是( )。

A.土地使用权赠与、房屋赠与,由征收机关参照市场价格最高价格确定

B.土地使用权交换、房屋交换,为所交换土地使用权、房屋的价格

C.采取分期付款方式购买房屋附属设施土地使用权、房屋所有权的按首付款金额

D.国有土地使用权出让、土地使用权出售、房屋买卖,已成交价格为计税依据

答案

参考答案:D

解析: 契税是以所有权发生转移变动的不动产为征税对象,向产权承受人征收的一种税;土地使用权赠与、房屋赠与,由征收机关参照巾场价格确定;土地使用权交换、房屋交换,为所交换土地使用权、房屋的价格差额。采取分期付款方式购买房屋附属没施土地使用权、房屋所有权的,应按合同规定的总价款金额。

单项选择题
阅读理解

D

Many Chinese have been greatly shocked by the traffic accident caused by the drunk driver Sun Weiming, who has killed five and injured some others in Chengdu, Sichuan. However, such a case is not rare.

Today, the traffic accidents may have been regarded as a social problem. The car has killed and disabled more people in its brief history than any bomb or weapon ever invented. Much of the blood on the street flows actually from rude behavior of drivers who refuse to respect the legal and moral (道德的) rights of others. In fact, the enemies of society on wheels are rather harmless but just ordinary people acting carelessly, you might say. But it is a principle both of law and common morality that carelessness is no excuse when one's actions could bring death or damage to others. A minority of the killers go even far beyond carelessness that can be imagined.

Researchers have estimated that as many as 80 percent of all automobile accidents can be attributed to the psychological condition of the driver. Emotional upsets can change drivers’ reactions incorrectly, slow their judgment, and make them blind to the dangers that might otherwise be evident. The experts warn that it is vital for every driver to make a conscious effort to keep his/her emotions under control.

Yet the .irresponsibility; that accounts for much of the problem isn't only put upon drivers. Street walkers regularly ignore or break traffic regulations. They are blamed in most vehicle walker accidents, and many cyclists even believe that they are not subject to the basic rules of the road.

Significant legal advances have been made towards safer driving in the past few years. Safety standards for vehicles have been raised both at the point of manufacture and through regular road inspections. In addition, speed limits have been lowered. Due to these measures, the accident rate has decreased. But the accident experts still worry because there has been little or no improvement in the way drivers behave. The only real and lasting solution, say the experts, is to make people believe that driving is a skilled task requiring constant care and concentration. Those who fail to do all these things present a threat to those with whom they share the road.

67. Traffic accidents may be regarded as a social problem because

A. auto driving has become dangerous and harmful in today's society

B. people usually pay no attention to law and morality when driving

C. they have caused serious psychological problems among drivers

D. the car has killed and disabled more people than any weapon in history

68. Who are NOT mentioned as being responsible for the road accidents?

A. Careless bicycle--riders.             B. Careless people walking in the street.

C. Irresponsible auto drivers.            D. Irresponsible auto manufacturers.

69. Discussing solutions to traffic accidents, the author seems to be

A. doubtful and hopeless               B. angry and disappointed

C. objective and concerned             D. anxious and annoyed

70. The author writes this passage to

A. show his worries about drunk driving

B. help protect street walkers from car accidents

C. discuss traffic problems and possible solutions

D. warn auto drivers to refuse drunk driving