问题 多项选择题

居民甲有四套住房,第一套价值80万元的房产自用,将第二套价值120万元的别墅抵偿了乙100万元的债务;将第三套价值100万元的房产与丙交换房产,并收到丙赠送的价值20万元的小汽车;将第四套市场价值50万元的公寓房折成股份投入本人独资经营的企业。当地确定的契税税率为3%,下列说法正确的有()。

A.甲不缴纳契税,乙纳契税30000元,丙纳契税6000元

B.甲缴纳契税6000元,乙纳契税36000元,丙不缴纳契税

C.甲、丙交换房产,应该由丙缴纳契税

D.甲将房产投资到本人经营的个人独资企业,应纳契税

答案

参考答案:A, C

解析:甲自用住房不缴纳契税;甲将别墅抵债,是住房的出售方,不缴纳契税,而应该由承受方乙缴纳契税1000000X3%=30000(元);与丙换房,应该由支付差价的丙根据支付的差价缴纳契税200000X3%=6000(元);将公寓房折成股份投入本人独资经营的企业并未涉及房屋产权变化,也不用缴纳契税。

阅读理解

任务型读写。

     阅读下列短文,根据所读内容在表格中的空白处填入恰当的单词。注意:每个空格只填一个单词。

     Parents and kids today dress alike, listen to the same music, and are friends. Is this a good thing?

Sometimes, when Mr. Ballmer and his 16-year-old daughter, Elizabeth, listen to rock music together and

talk about interests both enjoy, such as pop culture, he remembers his more distant relationship with his

parents when he was a teenager.    

    "I would never have said to my mom,' Hey, the new Weezer album is really great. How do you like it?'" says Ballmer. "There was just a complete gap in taste."  

    Music was not the only gulf (分歧). From clothing and hairstyles to activities and expectations, earlier

generations of parents and children often appeared to move in separate orbits.    

    Today, the generation gap has not disappeared, but it is getting narrow in many families. Conversations on subjects such as sex and drugs would not have taken place a generation ago. Now they are

comfortable and common. And parent-child activities, from shopping to sports, involve a feeling of trust

and friendship that can continue into adulthood.

    No wonder greeting cards today carry the message, "To my mother, my best friends."    

    But family experts warn that the new equality can also result in less respect for parents.    

    "There's still a lot of strictness and authority on the part of parents out there, but there is a change

happening," says Kerrie, a psychology professor at Lebanon Valley College. "In the middle of that change, there is a lot of confusion among parents."    

    Family researchers offer a variety of reasons for these evolving(演化的) roles and attitudes. They see

the 1960s as a turning point. Great cultural changes led to more open communication and a more

democratic process that encourages everyone to have a say.    

    "My parents were on the 'before' side of that change, but today's parents, the 40-year-olds,were on

the 'after' side," explains Mr. Ballmer. "It's not something easily accomplished by parents these days,

because life is more difficult to understand or deal with, but sharing interests does make it more fun to be

a parent now."

单项选择题