问题 单项选择题

(六)

刘某向甲公司购买一套预售商品住宅,商品房预售合同约定房屋建筑面积为150m2,房价按建筑面积计算,单价为2000元/m2,对房屋面积误差处理方式未做约定。刘某签订了商品房预售合同,缴纳5000元的定金,支付了6万元首付款,其余房款向当地住房公积金管理中心申请了住房公积金贷款。

刘某购房过程中,必须缴纳的税费包括( )。

A.契税

B.产权登记费

C.公证费

D.律师费

答案

参考答案:A

解析:[大纲要求] 掌握 [习题解析] 本题考查重点是对“契税”的掌握。购房属于房屋权属转移,必须缴纳契税。因此,本题的正确答案为A。

单项选择题

Electronic mail has become an extremely important and popular means of communication.
The convenience and efficiency of electronic mail are threatened by the extremely rapid growth in the volume of unsolicited commercial electronic mail. Unsolicited commercial electronic mail is currently estimated to account for over half of all electronic mail traffic, up from an estimated 7 percent in 2001, and the volume continues to rise. Most of these messages are fraudulent or deceptive in one or more respects.
The receipt of unsolicited commercial electronic mail may result in costs to recipients who cannot refuse to accept such mail and who incur costs for the storage of such mail, or for the time spent accessing, reviewing, and discarding such mail, or for both. The receipt of a large number of unwanted messages also decreases the convenience of electronic mail and creates a risk that wanted electronic mail messages, both commercial and noncommercial, will be lost, overlooked, or discarded amidst the larger volume of unwanted messages, thus reducing the reliability and usefulness of electronic mail to the recipient. Some commercial electronic mail contains material that many recipients may consider vulgar or pornographic in nature.
The growth in unsolicited commercial electronic mail imposes significant monetary costs on providers of Internet access services, businesses, and educational and nonprofit institutions that carry and receive such mail, as there is a finite volume of mail that such providers, businesses, and institutions can handle without further investment in infrastructure. Many senders of unsolicited commercial electronic mail purposefully disguise the source of such mail.
Many senders of unsolicited commercial electronic mail purposefully include misleading information in the messages’ subject lines in order to induce the recipients to view the messages. While some senders of commercial electronic mail messages provide simple and reliable ways for recipients to reject (or "opt-out" of) receipt of commercial electronic mail from such senders in the future, other senders provide no such "opt-out" mechanism, or refuse to honor the requests of recipients not to receive electronic mail from such senders in the future, or both.
Many senders of bulk unsolicited commercial electronic mail use computer programs to gather large numbers of electronic mail addresses on an automated basis from Internet websites or online services where users must post their addresses in order to make full use of the website or service.
The problems associated with the rapid growth and abuse of unsolicited commercial electronic mail cannot be solved by the government alone. The development and adoption of technological approaches and the pursuit of cooperative efforts with other countries will be necessary as well.

According to the passage, efficiency of e-mail is threatened by ______.

A.heavy e-mail traffic

B.fraudulent e-mail messages

C.large volume of messages

D.increasing amount of unwanted e-mail

单项选择题