问题 单项选择题

某公司2011年4月份发生了两笔互换房产的业务,并已办理了相关手续。第一笔业务换出的房产价值为500万元,换进的房产价值为400万元,收取对方支付的差额款为100万元;第二笔业务换出房产价值为600万元,换进房产价值为700万元,并向对方支付补价100万元。已知当地人民政府规定的契税税率为3%。该公司两笔互换房产业务应缴纳契税( )万元。

A.0
B.6
C.3
D.33

答案

参考答案:C

解析: 本题考核契税的计算。房屋交换且交换价格不相等的,应由多支付货币的一方缴纳契税,计税依据为所交换的房屋价格的差额。第一笔互换业务该公司不用缴纳契税。第二笔互换业务应缴纳契税=100×3%=3(万元)。

阅读理解

阅读理解

     Home exchanges are not new. At least one group, Intervac, has been making such an arrangement

easier since 1953. But trading online is gaining popularity these days, with several sites in operation,

including Home Exchanges. Founded in 1992, with about 28,000 listings, this company bills itself as the

world's largest home exchange club.

     The annual fee is usually less than US$100. Members can access thousands of sites for apartments,

cottages, urban homes and farms around the world. Original contact is made through e-mail, with the

following communication usually by phone. Before a match is made, potential swappers tend to discuss a

lot.

     However, the concept may sound risky to some people. What about theft? Damage? These are

reasonable causes for concern, but equally unlikely. As one swapper puts it, "Nobody is going to fly across the ocean or drive 600 miles to come to steal your TV. Besides, at the same time they're staying in your

home, you are staying in their home."

     Exchange sites recommend that swappers discuss such matters ahead of time. They may fill out an

agreement spelling out who shoulders which responsibilities if a problem arises. It does not matter if the

agreement would hold up in court, but it does give the exchangers a little satisfaction.

     Generally, the biggest complaint among home exchangers has to do with different standards of

cleanliness. Swappers are supposed to make sure their home is in order before they leave, but one

person's idea of "clean" may be more forgiving than another's. Some owners say if they come back to a

less-than-sparkling kitchen, it may be inconvenient but would not sour them on future exchanges.

1. The underlined word "bills" in Para. 1 can be replaced by ________.                    

A. replaces                                                                          

B. contributes                                                                        

C. advertises                                                                          

D. participates                                                                              

2. Home exchangers normally begin their communication ________.                              

A. through e-mail                                                                        

B. by phone                                                                            

C. through media                                                                        

D. by letter                                                                                

3. To deal with theft and damage concerns, exchange sites advise the swappers that ________.

A. one should ask a lawyer for some legal help                                              

B. both parties should stay in the swapper's home                                          

C. both parties should sign an agreement in advance                                          

D. one should damage the home of the other swapper in return                                

4. According to the passage, which of the following statements is NOT true?                  

A. Members cannot access the sites for home exchanges without paying a yearly fee.          

B. It is not necessary for the swappers to worry about household theft or damage.            

C. Different swappers have different standards of cleanliness.                              

D. A less-than-sparkling kitchen will prevent swappers from future exchanges.              

单项选择题