问题 单项选择题

某银行2011年以债权人身份承受甲破产企业房屋所有权,总价600万元,又以债权人身份承受乙企业抵债的土地使用权,总价300万元;随后以承受的甲企业的房屋和乙企业的土地使用权转让给其债权人丙企业,共作价1000万元。依据契税的相关规定,下列处理方法正确的是()(当地省级人民政府规定的契税税率4%)。

A.该银行应缴纳契税12万元

B.丙企业不缴纳契税

C.该银行应缴纳契税36万元

D.该银行不缴纳契税

答案

参考答案:A

解析:

契税的纳税人是承受土地、房屋权属的单位和个人,所以甲企业和乙企业不缴纳契税;银行以债权人身份承受破产企业房屋,免征契税,但是银行获得抵债的房屋,要视同房屋买卖,应纳的契税=300×4%=12(万元);丙企业缴纳契税,丙企业应缴纳的契税=1000×4%=40(万元)

阅读理解

An 80-year-old man was sitting on the sofa in his house along with his 45-year-old highly educated son.

Suddenly a crow perched on their window.

The father asked his son, “What is this?”

The son replied, “It is a crow.”

After a few minutes, the father asked his son the 2nd time, “What is this?”

The son said, “Father, I have just now told you ‘It’s a crow’.”

After a little while, the old father again asked his son the 3rd time, “What is this?”

At this time some expression of irritation was felt in the son’s tone when he said to his father. “It’s a crow, a crow, a crow.”

A little after, the father again asked his son the 4th time, “What is this?”

This time the son shouted at his father, “Why do you keep asking me the same question again and again, although I have told you so many times ‘IT IS A CROW’. Are you not able to understand this?”

A little later the father went to his room and came back with an old tattered diary, which he had maintained since his son was born. On opening a page, he asked his son to read that page. When the son read it, the following words were written in the diary:

“Today my little son aged three was sitting with me on the sofa, when a crow was sitting on the window. My son asked me 23 times what it was, and I replied to him all 23 times that it was a crow. I hugged him lovingly each time he asked me the same question again and again for 23 times. I did not at all feel irritated, I rather felt affection for my innocent child.”

小题1: The underlined word “irritation” in the passage means ___________.

A.puzzlement

B.annoyance

C.patience

D.excitement小题2: Why did the old father keep asking his son the same question?

A.Because he developed a kind of disease.

B.Because he was so boring that he wanted to play a joke with his son.

C.Because he wanted to know whether his son was as patient as he used to be.

D.Because his son used to love playing this game with him.小题3: How old was the father when he wrote down this page in the diary?

A.35 years old

B.38 years old

C.45 years old

D.80 years old小题4:The reason why the father did not feel irritated when his son asked him the same question for 23 times is that _______________.

A.he knew his son was still so innocent

B.the father was more patient than the son

C.the father had already got used to this kind of situation

D.the father loved his son so much that he never got tired of doing this again and again小题5:What would the son probably say after reading the words in the diary?

A.“Sorry, dad. It’s all my fault to forget that.”

B.Nothing but felt rather ashamed.

C.“Sorry, dad. I shouldn’t have done that to you when I was such a young child.”

D.“Thank you, dad. I will do the same to my son.”

单项选择题 A1型题