问题 单项选择题

居民张某2013年8月以其自有的一辆价值35万元的小汽车和银行存款50万元换取王某的一套住房,当月张某还将其自有的一套价值60万元的房产作股投入本人独资经营的企业。已知,当地契税适用税率为4%,则张某应缴纳契税()万元。

A.2

B.3.4

C.4.4

D.5.8

答案

参考答案:B

解析:以实物交换房屋,视同房屋买卖,由产权承受人按房屋现值缴纳契税;以自有房产作股投入本人独资经营的企业,免纳契税。张某应缴纳契税=(35+50)×4%=3.4(万元)。

单项选择题

There are many kinds of friends. Some are always (1) you, but don’t understand you. Some say only a few words to you, but understand you. Many people will step in your life, but only (2) friends leave footprints.

I shall always recall the autumn and the girl with the (3) . She will always bring back the friendship between us. I know she will always be my best friend.

It was the golden season. I could see the yellow leaves (4) with the cool (5) . In such a season, I liked walking alone on the roads covered with leaves, (6) to the sound of them.

Autumn is a (7) season and life is uninteresting. The free clays always get me (8) . But one day, the sound of a violin (9) into my ears like a stream flowing in them ountains. I was so surprised that I jumped to see what it was. A young girl, standing in the wind, was (10) in playing her violin.

I had (11) seen her before. The music was so nice that I listened quietly. Lost in the music, I didn’t know that I had been (12) there for so long but my existence did not seem to disturb her.

Leaves were still falling. Every day she played the violin at the comer of the building (13) I went downstairs to watch her performance. I was the only listener. The autumn seemed no longer lonely and life became (14) . (15) we didn’t know each other, I thought we were already good friends. I believe she also loved me.

Autumn was nearly over. One day, when I was listening carefully, the sound suddenly (16) . To my astonishment, the girl came over to me.

"You must like music from the violin. " she said.

"Yes. And you play very well. Why did you stop" I asked.

Suddenly, a (17) expression appeared on her face and I could feel something unusual.

"I came here to see my grandmother, but now I must leave. I once played very badly. It was your listening every day that (18) me." she said.

"In fact, it was your playing (19) gave me a meaningful autumn," I answered, "Let’s be friends. "

The girl smiled, and so did I. I never heard her play again in my life. I no longer went downstairs to listen to her. Only thick leaves were left behind. But I will always remember the fine figure of the girl. She is like a (20) —so short, so bright, like a shooting star giving off so much light that makes the autumn beautiful.

15().

A.But

B.However

C.Even

D.Though

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