问题 多项选择题

2013年10月,居民甲某将其自有的市场价格160万元的房产给乙某用于抵债。乙某以该房产换取丙某价值140万元的房产,同时丙某免除了乙某所欠的债务20万元。已知当地契税适用税率4%,下列关于契税的处理正确的有()。

A.甲某不缴纳契税

B.乙某缴纳契税6.4万元

C.乙某缴纳契税7.2万元

D.丙某不缴纳契税

E.丙某缴纳契税0.8万元

答案

参考答案:A, B, E

解析:契税由产权承受方缴纳,甲某不缴纳契税;乙某应缴纳契税=160×4%=6.4(万元);房屋交换的,以所交换的房屋价格差额为计税依据,由支付差价方缴纳契税,丙某应缴纳契税=20×4%=0.8(万元)。

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A Friendship Day present plays an important part in developing friendships. We must choose it with love and care. It doesn’t need to be expensive, but it must be able to show your love to your friend. If you find it hard to choose a good Friendship Day present for your best friend, here are some good ideas for you.

小题1:_______

Friendship bands are one of the most popular present on that day. Many colorful friendship bands hit stores much ahead of the Friendship Day. They come in special designs for both boys and girls.

小题2:_______

Flowers are presents which are popular among girls. Sending flowers is the best and the easiest way to show your love to your friend. If possible, you’d better choose your friend’s favorite flower. If your friend doesn’t have a specific choice, you can buy yellow roses. Yellow roses are thought to be Friendship Day flowers.

小题3:_______

Photo albums are good Friendship Day presents. You can place a picture of you along with your friend into a photo album. This reminds both of you of the good time you spent together.

小题4:_______

21Books are suitable for friends who like reading. Keep your friend in mind while choosing the book. Usually, you can choose an inspirational.

小题5:_______

If you don’t know which present to choose, why not invite your friend to have dinner? That will be a good chance to chat with your friend. I am sure you can have a good meal and a great time.

A.Choosing Good Books

B.Inviting Your Friend to Dinner

C.Buying Photo Albums

D.Sending FlowersE. Buying Friendship Bands

选择题