2013年2月，刘某将价值为120万元、100万元的两套房产分别赠与其儿子和对其承担直接赡养义务的好友林某，当地契税税率为4%，下列关于该赠与行为缴纳税款的表述中，正确的是（）。 -题库考试答案搜索网

2013年2月，刘某将价值为120万元、100万元的两套房产分别赠与其儿子和对其承担直接赡养义务的好友林某，当地契税税率为4%，下列关于该赠与行为缴纳税款的表述中，正确的是（）。

单选题

2021-07-17 21:01

A、林某应就受赠房产缴纳契税4万元
B、刘某儿子应就受赠房产缴纳契税4.8万元
C、<span>刘某应就赠与房产缴纳契税4万元</span>
D、<span>刘某应就赠与房产缴纳契税6万元</span>

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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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