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【多选题】
契税的征税范围为发生土地使用权和房屋所有权权属转移的土地和房屋，下列各项表述正确的是( )。A.
国家将国有土地使用权出让的，不征契税
B.
非法定继承人根据遗嘱承受死者生前的土地、房屋权属，不征契税
C.
房屋附属设施，不涉及土地使用权和房屋所有权转移变动的，不征收契税
D.
个人无偿赠与(不包括继承)不动产行为，应对受赠人全额征收契税
E.
企业破产后，债权人承受关闭、破产企业土地、房屋权属以抵偿债务的，免征契税
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皮皮学刷刷变学霸
举一反三
【简答题】colonel
【判断题】Charlie has a fondness for the colonel the first time he meets with the colonel.
A.
正确
B.
错误
【判断题】The colonel has an old-fashioned regard for women, mixed with yearning and fascination.
A.
正确
B.
错误
【单选题】The writer realized afterwards that
A.
Colonel Maude would deliberately have prevented him from rising in his profession
B.
Colonel Maude was too cautious to give a young writer a chance to distinguish himself
C.
he could not have gone on working for the newspaper it Colonel Maude had not taken over from Anderson
D.
chief sub-editors should be kind, like Colonel Maude
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