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This Conference is by municipal Standing Committee research decided held of, main task is in-depth learning implement XI General Secretary on \o learn a do\ng education of important indicates spirit and provincial Secretary XXX important speech spirit, according to central deployment and provincial requirements, on I city \n a do\ducation work for arrangements deployment, education guide General members further firm ideal faith, and keep on party loyalty, and set breeze upright, and courage to play as, for in province first full built well-off social, and Building higher levels of ecological vitality city provide a strong organizational guarantee of happiness. All party members in the \on Party rules, series of speeches, be qualified party members\ducation, Party Central Committee to deepen the inner-party education, advancing the comprehensive yet another important practice in strictly administering the party, is to promote the inner-party education from \of party members expanded, from the concentration of important measures to extend education to regular education, is leading the task of party building this year. This year, the XI General Secretary on many occasions \nd education issued instructions, profoundly illustrates the significance of education, brilliantly describes the overall objectives, basic requirements and main tasks of education, made clear that the main responsibility of the head of the party organization at all levels and shall carry out, point in the right direction for the us to carry out study and education, provide the fundamental follow. On April 6, Liu Yunshan, Comrade Zhao Leji in Central \on educational work, a careful deployment of this work, put forward a clear requirement. On April 13, the Party Secretary, Xie Fuzhan, Director of the provincial people's Congress, the province's \onal Conference, made specific arrangements to carry outstudy and education in the province. We want to seriously study led And further implementation. Party according to the spirit of the Central and provincial requirements, based on actual city, research has developed a \onal programmes and study contents specific programmes, we want to pay special attention to follow-up. Now, I make a few remarks. First, deepening understanding, enhancing grasp \o\party's 18, Comrade XI Jinping as General Secretary of the CPC Central Committee made a series of major deployment around the party's construction, making a series of punch, construction of a new political styles and the aspirations of the Party greatly condensed. \dy and education, reflects the interlocking, step by step, further promote the comprehensive strictly administering the party's firm determination and political will, to push forward the \hensive\nce. We should be supported bypolitical and overall第11章练习 一、单项选择题

1.下列应缴纳印花税的凭证是（ ）。

A.房屋产权证、工商营业执照、卫生许可证、营运许可证 B.土地使用证、专利证、烟草专卖许可证、房屋产权证 C.商标注册证、税务登记证、土地使用证、营运许可证

D.房屋产权证、工商营业执照、商标注册证、专利证、土地使用证

2.下列不同的借款合同，印花税计税方法不正确的是（ ）。 A.流动资金借款周转性合同先以其规定的最高限额为计税依据，在签订时贴花一次，在限额内随借随还时，再另贴印花

B.凡一项信贷业务既签订借款合同，又一次或分次填开借据的，应以借款合同所载金额计税贴花

C.对借款方以财产作抵押，从贷款方取得一定数量抵押贷款的合同，应按借款合同贴花 D.借款合同由借款方与银团各方共同书立、各执一份合同正本的，借款方与银团各方应分别在所执的合同正本上，按各自的借款金额计税贴花

3.甲公司与乙公司签订了一项以货易货合同，按合同规定，甲公司向乙公司提供60吨钢材，但合同并未列明钢材金额，国家牌价为每吨0.5万元；乙公司则向甲公司提供价值40万元的设备。则甲、乙两个公司合计应纳印花税（ ）。 A. 90元 B. 420元 C. 210元 D. 30元

4.税务机关可以对（ ）的行为，处以1万元以上5万元以下的罚款。 A.已粘贴在应税凭证上的印花税票未注销或者未画销 B.在应纳税凭证上未贴或者少贴印花税票 C.已贴用的印花税票揭下重用，情节严重的 D.伪造印花税票，情节严重的

5.下列各项中，契税计税依据可由征收机关核定的是（ ）。 A．土地使用权出售 B．国有土地使用权出让 C．土地使用权赠与

D．以划拨方式取得土地使用权

6.居民甲某有四套住房，将一套价值120万元的别墅折价给乙某抵偿了100万元的债务；用市场价值70万元的第二、三两套两室住房与丙某交换一套四室住房，另取得丙某赠送价值12万元的小轿车一辆；将第四套市场价值50万元的公寓房折成股份投入本人独资经营的企业。当地确定的契税税率为3％，甲、乙、丙纳税契税的情况是（ ）。 A.甲不缴纳，乙30000元，丙3600元 B.甲3600元，乙30000元，丙不缴纳

eight, deep understanding of %udy and education on strengthening education of party members and cadres and building a contingent of cadres with high quality, maintaining and developing the party's advanced nature and purity of the significance of practical thought and action into Central and provincial requirements. First, the \nd education, is continuously strengthening the party's ideological and political construction of major deployment. Attach importance to party ideology, is the specialty of our party, since the party's 18 distinct characteristic of strictly administering the party. XI General Secretary pointed out that our party must improve itself, the first task is to strengthen ideological and political construction, the key is the educational management of party members and cadres. At present, the ideas and values have become increasingly active, social trends are largely stirng blend, cultural exchanges and the complexity of the situation, drove, some party members ' ideological and political problems, there is an urgent need to strengthen party ideology: clearing the fog, was centering. Like, some belief confused, \confidence\nt, praised Western value concept; some spirit empty, not letter Marty letter ghosts; some political discipline relaxation, in party not statements party, and not love party, and not nursing party, and not for party, even denied party of some most basic of principles and position; some organization discipline lax, not by provides participate in party of organised, not completed party distribution of task, not by party of organization principles do; some egoism serious, and people race Lee, and self-dealing; some depressed, and escape responsibility, Omission, not as good as some moral decline, violating public morality, professional ethics and family virtues, not personal morality; some honesty and self-discipline awareness is not strong, with no fear, lawlessness, abuse, and corruption among political, and so on. These problems, after all, and ignore the Constitution Party rules, ignore advanced theory, and lack of sense of consciousness, consciousness, pioneer of the party has a lot to do with it. Thought, belief and faith, stick to the spiritual pursuit of Communists, has always been the Communists to settle down at all. \nd education, is to enable each party to party rules etched in the heart of the party Constitution, and speech into a series of powerful weapon, clearing the barriers and gain the fetters of the mind, improve the ideological and political quality, worthy of the glorious title of the party members. Second, the %udy and education, comprehensively strengthen the construction of grass-roots party organizations and party members is an important ... Awake, our party members and party organizations, especially at the grassroots level, some of the party member's quality is not high, lax discipline and some primary party organizations are weak and lax, wiped out somgrassroots cadres as, chaos as, thick friends, eating, and so on. These problems are likeThis Conference is by municipal Standing Committee research decided held of, main task is in-depth learning implement XI General Secretary on \o learn a do\ng education of important indicates spirit and provincial Secretary XXX important speech spirit, according to central deployment and provincial requirements, on I city \n a do\ducation work for arrangements deployment, education guide General members further firm ideal faith, and keep on party loyalty, and set breeze upright, and courage to play as, for in province first full built well-off social, and Building higher levels of ecological vitality city provide a strong organizational guarantee of happiness. All party members in the \on Party rules, series of speeches, be qualified party members\ducation, Party Central Committee to deepen the inner-party education, advancing the comprehensive yet another important practice in strictly administering the party, is to promote the inner-party education from \of party members expanded, from the concentration of important measures to extend education to regular education, is leading the task of party building this year. This year, the XI General Secretary on many occasions \nd education issued instructions, profoundly illustrates the significance of education, brilliantly describes the overall objectives, basic requirements and main tasks of education, made clear that the main responsibility of the head of the party organization at all levels and shall carry out, point in the right direction for the us to carry out study and education, provide the fundamental follow. On April 6, Liu Yunshan, Comrade Zhao Leji in Central \on educational work, a careful deployment of this work, put forward a clear requirement. On April 13, the Party Secretary, Xie Fuzhan, Director of the provincial people's Congress, the province's \onal Conference, made specific arrangements to carry outstudy and education in the province. We want to seriously study led And further implementation. Party according to the spirit of the Central and provincial requirements, based on actual city, research has developed a \onal programmes and study contents specific programmes, we want to pay special attention to follow-up. Now, I make a few remarks. First, deepening understanding, enhancing grasp \o\party's 18, Comrade XI Jinping as General Secretary of the CPC Central Committee made a series of major deployment around the party's construction, making a series of punch, construction of a new political styles and the aspirations of the Party greatly condensed. \on, reflects the interlocking, step by step, further promote the comprehensive strictly administering the party's firm determination and political will, to push forward the \hensive\nce. We should be supported bypolitical and overallC.甲不缴纳，乙36000元，丙21000元 D.甲15000元，乙36000元，丙不缴纳

7.以划拨方式取得土地使用权的，后经批准改为出让方式取得该土地使用权的，由房地产转让者以（ ）为计税依据补缴契税。 A.土地基准地价 B.双方协议的价格

C.转让房地产的评估价格

D.补交的土地使用权出让费用或者土地收益

8.根据契税暂行条例的规定，可以享受减免契税优惠待遇的是（ ）。 A.城镇职工购买公有住房的

B.国家机关承受房屋用于对外从事饭店经营的

C.取得荒山、荒沟、荒丘、荒滩土地使用权，用于工业园建设的 D.因不可抗力灭失住房而重新购买住房的

9.下列以下地点是契税的纳税地点的是（ ）。 A．土地、房屋的转让人所在地 B．承受土地、房屋的一方所在地 C．土地、房屋的所在地 D．合同签订地 二、多项选择题

1.根据印花税暂行条例及其实施细则的规定，以下属于印花税纳税人的有（ ）。 A.合同的当事人 B.当事人的代理人 C.立账簿人

D.权利、许可证照的领受人

2.下列账簿属于印花税征税范围的有（ ）。

A.事业单位实行企业化管理，从事生产经营活动核算的账簿 B.企业单位内的职工食堂设置的收支账簿

C.企业单位内工会组织以及自办的学校设置的收支账簿

D.企业采用分级核算形式，财务部门在车间设置的明细分类账簿

3.对国内各种形式的货物联运，下列说法不正确的有（ ）。 A.凡在起运地统一结算全程运费的，应以全程运费为计税依据，由起运地承运方缴纳印花税 B.凡在起运地结算全程运费的，分别由办理运费结算的各方缴纳印花税

C.凡分程结算运费的，应以分程的运费作为计税依据，分别由办理运费结算的各方缴纳印花税

D.凡分程结算运费的，由起运地运费结算双方缴纳印花税

4.下列凭证中免纳印花税的有( )。 A.已纳印花税凭证的副本或抄本

eight, deep understanding of %udy and education on strengthening education of party members and cadres and building a contingent of cadres with high quality, maintaining and developing the party's advanced nature and purity of the significance of practical thought and action into Central and provincial requirements. First, the \ study and education, is continuously strengthening the party's ideological and political construction of major deployment. Attach importance to party ideology, is the specialty of our party, since the party's 18 distinct characteristic of strictly administering the party. XI General Secretary pointed out that our party must improve itself, the first task is to strengthen ideological and political construction, the key is the educational management of party members and cadres. At present, the ideas and values have become increasingly active, social trends are largely stirring blend, cultural exchanges and the complexity of the situation, drove, some party members ' ideological and political problems, there is an urgent need to strengthen party ideology: clearing the fog, was centering. Like, some belief confused, \confidence\nt, praised Western value concept; some spirit empty, not letter Marty letter ghosts; some political discipline relaxation, in party not statements party, and not love party, and not nursing party, and not for party, even denied party of some most basic of principles and position; some organization discipline lax, not by provides participate in party of organised, not completed party distribution of task, not by party of organization principles do; some egoism serious, and people race Lee, and self-dealing; some depressed, and escape responsibility, Omission, not as good as some moral decline, violating public morality, professional ethics and family virtues, not personal morality; some honesty and self-discipline awareness is not strong, with no fear, lawlessness, abuse, and corruption among political, and so on. These problems, after all, and ignore the Constitution Party rules, ignore advanced theory, and lack of sense of consciousness, consciousness, pioneer of the party has a lot to do with it. Thought, belief and faith, stick to the spiritual pursuit of Communists, has always been the Communists to settle down at all. \nd education, is to enable each party to party rules etched in the heart of the party Constitution, and speech into a series of powerful weapon, clearing the barriers and gain the fetters of the mind, improve the ideological and political quality, worthy of the glorious title of the party members. Second, the %udy and education, comprehensively strengthen the construction of grass-roots party organizations and party members is an important ... Awake, our party members and party organizations, especially at the grassroots level, some of the party member's quality is not high, lax discipline and some primary party organizations are weak and lax, wiped out somgrassroots cadres as, chaos as, thick friends, eating, and so on. These problems are likeThis Conference is by municipal Standing Committee research decided held of, main task is in-depth learning implement XI General Secretary on \o learn a do\ng education of important indicates spirit and provincial Secretary XXX important speech spirit, according to central deployment and provincial requirements, on I city \n a do\ducation work for arrangements deployment, education guide General members further firm ideal faith, and keep on party loyalty, and set breeze upright, and courage to play as, for in province first full built well-off social, and Building higher levels of ecological vitality city provide a strong organizational guarantee of happiness. All party members in the \on Party rules, series of speeches, be qualified party members\ducation, Party Central Committee to deepen the inner-party education, advancing the comprehensive yet another important practice in strictly administering the party, is to promote the inner-party education from \of party members expanded, from the concentration of important measures to extend education to regular education, is leading the task of party building this year. This year, the XI General Secretary on many occasions \study and education issued instructions, profoundly illustrates the significance of education, brilliantly describes the overall objectives, basic requirements and main tasks of education, made clear that the main responsibility of the head of the party organization at all levels and shall carry out, point in the right direction for the us to carry out study and education, provide the fundamental follow. On April 6, Liu Yunshan, Comrade Zhao Leji in Central \on educational work, a careful deployment of this work, put forward a clear requirement. On April 13, the Party Secretary, Xie Fuzhan, Director of the provincial people's Congress, the province's \onal Conference, made specific arrangements to carry outstudy and education in the province. We want to seriously study led And further implementation. Party according to the spirit of the Central and provincial requirements, based on actual city, research has developed a \onal programmes and study contents specific programmes, we want to pay special attention to follow-up. Now, I make a few remarks. First, deepening understanding, enhancing grasp \o\party's 18, Comrade XI Jinping as General Secretary of the CPC Central Committee made a series of major deployment around the party's construction, making a series of punch, construction of a new political styles and the aspirations of the Party greatly condensed. \on, reflects the interlocking, step by step, further promote the comprehensive strictly administering the party's firm determination and political will, to push forward the \our comprehensive\nce. We should be supported bypolitical and overallB.财产所有人将财产赠给政府、社会福利单位、学校所立的书据 C.国家指定收购部门与农民个人书立的农副产品收购合同 D.企业改制签订的产权转移书据

5.根据契税法的有关规定，以下各项中属于契税的征税对象的有（ ）。 A.某金银首饰店用金银首饰一批与某公司换取房屋门面房一套

B.一房地产开发企业从国家手中取得城区一块土地的使用权准备开发商品房 C.邓氏集团接受容氏集团的房产作为投资入股 D.甲公司购买豪华小轿车一辆

6.甲临终前立下遗著：将价值为300万元的房产留给其妻A安度晚年；价值为100万元的房产由独子B继承；价值为80万元的房产捐赠给15岁的孤儿C。当地契税税率为3%。下列说法正确的有（ ）。 A．其妻A无需缴纳契税 B．其子B无需缴纳契税

C．孤儿C因属限制民事行为能力人，所以，无需缴纳契税 D．此事项共应缴纳的契税总计2.4万元

7.关于契税的计税依据说法正确的有（ ） A．土地使用权出售，计税依据为成交价格

B．土地使用权赠与，计税依据为征收机关参照土地使用全出售的市场价格核定 C．土地使用权交换，计税依据为所交换的土地使用权的价格差额 D．出让国有土地使用权的，计税依据为市场价格

8.下列关于契税纳税义务发生时间及纳税期限的理解不正确的有（ ）

A．甲乙双方8月10签订合同，约定甲企业将房产转让给乙企业，并于当日办理了房产转移手续，乙企业最晚应当在8月20日缴纳契税

B．丙因身患重症，自知不久于人世，于2005年8月10日立下遗嘱，其房产及其他财产均由徒弟丁继承，2008年3月8日丙去世，其徒弟于当天依法取得继承财产，并于2008年3月15日缴纳了房产契税 C．戊与己经口头协商一致，于8月15日等价交换住房，并于8月20办理了房产转移手续，但双方实际入住时间约定为10月1日，则契税纳税义务时间为10月1日

D．庚与辛投资设立一合伙企业，庚依约于8月10日将投入的房产过户到企业名下，庚某最晚应当于8月19日缴纳契税 三、计算题

1.某高新技术企业2008年8月开业，注册资金220万元，当年发生经济活动如下： （1）领受工商营业执照、房屋产权证、土地使用证各一份；

（2）建账时共设8个账簿，其中资金账簿中记载实收资本220万元； （3）签订购销合同4份，共记载金额280万元；

（4）签订借款合同1份，记载金额50万元，当年取得借款利息0.8万元；

（5）与广告公司签订广告制作合同1份，分别记载加工费3万元，本企业提供的原材料7万元；

（6）签订技术服务合同1份，记载金额60万元；

eight, deep understanding of %udy and education on strengthening education of party members and cadres and building a contingent of cadres with high quality, maintaining and developing the party's advanced nature and purity of the significance of practical thought and action into Central and provincial requirements. First, the \nd education, is continuously strengthening the party's ideological and political construction of major deployment. Attach importance to party ideology, is the specialty of our party, since the party's 18 distinct characteristic of strictly administering the party. XI General Secretary pointed out that our party must improve itself, the first task is to strengthen ideological and political construction, the key is the educational management of party members and cadres. At present, the ideas and values have become increasingly active, social trends are largely stirring blend, cultural exchanges and the complexity of the situation, drove, some party members ' ideological and political problems, there is an urgent need to strengthen party ideology: clearing the fog, was centering. Like, some belief confused, \confidence\nt, praised Western value concept; some spirit empty, not letter Marty letter ghosts; some political discipline relaxation, in party not statements party, and not love party, and not nursing party, and not for party, even denied party of some most basic of principles and position; some organization discipline lax, not by provides participate in party of organised, not completed party distribution of task, not by party of organization principles do; some egoism serious, and people race Lee, and self-dealing; some depressed, and escape responsibility, Omission, not as good as some moral decline, violating public morality, professional ethics and family virtues, not personal morality; some honesty and self-discipline awareness is not strong, with no fear, lawlessness, abuse, and corruption among political, and so on. These problems, after all, and ignore the Constitution Party rules, ignore advanced theory, and lack of sense of consciousness, consciousness, pioneer of the party has a lot to do with it. Thought, belief and faith, stick to the spiritual pursuit of Communists, has always been the Communists to settle down at all. \nd education, is to enable each party to party rules etched in the heart of the party Constitution, and speech into a series of powerful weapon, clearing the barriers and gain the fetters of the mind, improve the ideological and political quality, worthy of the glorious title of the party members. Second, the %udy and education, comprehensively strengthen the construction of grass-roots party organizations and party members is an important ... Awake, our party members and party organizations, especially at the grassroots level, some of the party member's quality is not high, lax discipline and some primary party organizations are weak and lax, wiped out somgrassroots cadres as, chaos as, thick friends, eating, and so on. These problems are like