问题 多项选择题

下列各项中,符合契税有关规定的有()。

A.以自有房屋作股投入本人经营的企业,免征契税

B.债权人承受破产企业房屋以抵偿债务的,免征契税

C.采取分期付款方式购买房屋所有权的,按合同规定的总价款计征契税

D.契税的纳税义务发生时间是纳税人签订土地、房屋权属转移合同的当天

E.符合减免税规定的纳税人,在土地、房屋权属转移生效30日内向土地、房屋所在地的征收机关提出减免税申报

答案

参考答案:A, B, C, D

解析:符合减免税规定的纳税人,在土地、房屋权属转移生效10日内向土地、房屋所在地的征收机关提出减免税申报。

阅读理解

My name is Chelsea Chowderhead. A chowder is a kind of soup. I was laughed at because of my last name as soon as I started school. So when my family moved to South Carolina, I asked my dad if I could change my name.

“You shouldn’t change who you are. Let people get to know you first and your name later. When you meet someone new, ask them a good question, something you’re really interested in. Once people start talking about themselves, they don’t judge(评价) you.”

Two days later I headed to my new school for the first day of class. At lunch, I noticed that there were twin brothers who were talking to each other. I remembered my dad’s advice, so I decided to try.

I noticed that their lunchboxes were identical. “What’s it like being a twin?” I asked.

They looked surprised. Then one said, “No one has ever asked us that!”

“Most of the time it’s good,” the other said. “When you’re a twin you always have someone to talk to and have lunch with.”

In no time we were laughing and talking. Then one of the brothers said, “I’m Nicholas, and this is my brother, Nathaniel. What’s your name?”

I took a deep breath and said, “I’m Chelsea Chowderhead.”

“Chowder? Like the soup?” asked Nathaniel.

“Yes,” I replied, looking down.

“Hey, cool! Do you want to come over after school and play basketball with us?” Nathaniel asked. I nodded.

And that is how I became friends with the twin brothers.

小题1:Why did the writer want to change his name?

A.People made fun of it.

B.He wanted to make more friends.

C.It was hard to remember.

D.He wanted to be cool in the new school.小题2:The writer’s father advised him to ____________.

A.move to a new class

B.say hello to others

C.share his interests

D.ask good questions小题3:The underlined word “identical” in Paragraph 4 probably means _____________.

A.same

B.beautiful

C.big

D.full小题4:When the twin brothers asked his name, the writer felt ________________.

A.surprised

B.angry

C.nervous

D.proud小题5:Which of the following is TRUE according to the passage?

A.One can order a chowder in some restaurants.

B.The twins said hello to the writer first.

C.The twins also didn’t like the writer’s name.

D.At last the writer changed his name.

选择题