问题
单项选择题
根据契税的有关规定，下列说法中，不正确的是（）。
A.契税的征税对象为发生权属转移的土地和房屋
B.转让房产的单位和个人需要缴纳契税
C.契税属于财产转移税
D.土地、房屋产权未发生转移的，不征收契税
答案
参考答案：B
解析：契税由财产承受人缴纳，承受房产的一方才需要缴纳契税。
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根据契税的有关规定，下列说法中，不正确的是（）。
A.契税的征税对象为发生权属转移的土地和房屋
B.转让房产的单位和个人需要缴纳契税
C.契税属于财产转移税
D.土地、房屋产权未发生转移的，不征收契税
参考答案：B
解析：契税由财产承受人缴纳，承受房产的一方才需要缴纳契税。
Billy is fourteen years old and in the ninth grade. He has a 36 job which gets him 37 at five o'clock every morning. He is a 38 . Each morning, Billy leaves the house at 5: l5 to go to the corner 39 the newspapers are. The newspapers are delivered （递）to the 40 by truck at midnight. He always takes a wagon (手推车) to carry them. In 41 , it is still dark and cold when he gets up, but during the rest of the year it is bright and warm. Billy must deliver the newspapers to the houses of people on his route (线路) in all kinds of weather. He tries to put each 42 on the porch (门廊) where it will be protected from 43 , rain or snow. His 44 think he does a good job. Sometimes they give him 45 . Billy 46 about $70 per month, and he is saving some of the money to go to college. He spends the rest 47 records and clothes. Once a month, he has to 48 money from his customers. Since many of them 49 during the day, Billy has to collect the money 50 . Sometimes, when Billy is 51 , his older brother has to 52 the newspapers. Once Billy's father had to help as well. Billy has seventy customers now, 53 he hopes to get more soon. Some day, if he gets many more customers, Billy might win a prize for being an outstanding(杰出的) newspaper boy. He wants to win a 54 to Europe, but he will also be happy 55 he wins a new bicycle.
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