下列各项中，符合契税有关规定的有（）。
A.因不可抗力丧失住房而重新购买住房的，可以酌情减免契税
B.采取分期付款方式购买房屋所有权的，按合同规定的总价款计征契税
C.契税的纳税义务发生时间是纳税人签订土地、房屋权属转移合同的当天
D.契税纳税人应当自纳税义务发生之日起15日内，向契税征收机关办理纳税申报
参考答案：A, B, C
解析：契税纳税人应当自纳税义务发生之日起10日内，向契税征收机关办理纳税申报。
| 完形填空。 | ||||
| After the birth of my second child, I got a job at a restaurant. Having worked with an experienced 1 for a few days, I was 2 to wait tables on my own. All went 3 that first week. When Saturday night came, I was luckily 4 the tables not far from the kitchen. 5 , I still felt a little hard to carry the heavy trays (托盘). Before I knew it, the 6 was full of people. I moved slowly, 7 every step. I remember how 8 I was when I saw the tray stand near the tables, it looked different from the one I was 9 on. It had nice handles (手柄),which made it 10 to move around. I was pleased with everything and began to 11 I was a natural at this job. Then, an old man came to me and said,"Excuse me, dear, my wife and I loved 12 you work. It seems your tray stand has been very 13 to you, but we are getting ready to 14 now, and my wife needs her 15 back." At first his 16 did not get across."What was he talking about!" Then I got it. I had set my trays on his wife's orthopedic walker (助步器). I stood frozen as ice, but my face was 17 . I wanted to get into a hole and 18 . Since then, I have learned from many mistakes such as the one I just 19 , I have learned to be more 20 and not to be too sure of myself. | ||||
|