下列关于契税征管制度的表述中，正确的是（）。 -题库考试答案搜索网

下列关于契税征管制度的表述中，正确的是（）。

单选题

2021-07-17 21:01

A、对承受国有土地使用权所支付的土地出让金应计征契税
B、非法定继承人根据遗嘱承受死者生前的房屋权属免征契税
C、对个人购买家庭唯一住房的免征契税
D、以自有房产作股投资于本人独资经营的企业应按房产的市场价格缴纳契税

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正确答案

A

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第十章房产税法、契税法和土地增值税法

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