问题 多项选择题

下列各项表述中,正确的有( )。

A.房屋买卖中的买方缴纳契税

B.房屋赠与中的受赠方缴纳契税

C.土地使用权交换,价格相等的,交换双方分别缴纳契税

D.国有土地使用权出让,受让方缴纳契税

答案

参考答案:A,B,D

解析: 本题考核契税的纳税人。土地使用权交换、房屋交换,交换价格相等的,免征契税。

填空题
单项选择题

When a consumer finds that something he or she bought is faulty or in some other way does not live up to what the producer says for it, the first step is to present the warranty, or any other records that might help, at the store of buying. In most cases, this action will produce results. However, if it does not, there are various means the consumer may use to gain satisfaction.

A simple and common method used by many consumers is to complain directly to the store manager. In general, the "higher up" the consumer takes his or her complaint, the faster he or she can expect it to be settled. In such a case, it is usually settled in the consumer’s favour taking it as true that he or she has a just right.

Consumers should complain in person whenever possible, but if they cannot get to the place of buying, it is acceptable to phone or write the complaint in a letter.

Complaining is usually most effective when it is done politely but firmly and especially when the consumer can show clearly what is wrong with what was bought in question. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example, "The left speaker does not work at all and the sound coming out of the right one is unclear" is better than "This stereo does not work. "

The store manager may advise the consumer to write to the producer, if so, the consumer should do this, setting the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the expected result, the consumer can go a step further. He or she can threaten to take the seller to court or report the seller to a public organization responsible for protecting consumers rights.

If a consumer wants a quick settlement of his problem, it’s better to complain to().

A.a shop assistant

B.the producer

C.a public organization

D.a store manager