以下关于契税优惠政策的表述中，正确的是（）。 -题库考试答案搜索网

以下关于契税优惠政策的表述中，正确的是（）。

单选题

2021-07-17 21:01

A、某居民投资购买了一宗用于建造幼儿园的土地，可以免征契税
B、某退休林场工人到某山区购买了一片荒丘用于开荒造林，应减半缴纳契税
C、某县城国有企业职工按规定第一次购买公有住房，应按1%优惠税率缴纳契税
D、某居民购买一套86平方米的普通住房作为家庭唯一住房，可减按1%税率缴纳契税

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正确答案

D

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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