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问题 多项选择题

下列关于契税的表述中，正确的有( )。

A．契税是在土地、房屋权属发生转移时，对产权出售人征收的一种税

B．土地使用权转让需缴纳契税

C．契税的课税对象是发生产权转移的土地、房屋

D．非法定继承人根据遗嘱承受死者生前的土地、房屋权属，不需要缴纳契税

E．法定继承人继承土地、房屋权属，征收契税

答案

参考答案：B,C

改错题

Dear Susan,

I'm very gladly to hear you are coming to visit me the next Friday. Unfortunately, I won't be able to meet you at the airport although I have classes in the afternoon. You won't find difficult to get to the city center. The airport bus leaves every 30 minute and will take you rightly to the Friendship Hotel. My classes will be over by then or I will pick you up there. I will take you together to a hot pot restaurant for dinner and we'll talk with our plan for the weekend over dinner. Having a pleasant trip and see you Friday.

Yours,

Zhang Ming
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多项选择题

下列因素会影响发行价格的是（）。

A、投资者的偏好

B、未来再次发行股票的可能性

C、发展潜力

D、净资产

E、发行数量
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