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class="ibList-pic"><p class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當(dāng)前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/zaojia/'>一級(jí)造價(jià)工程師</a> > <a href='/zaojia/stzx/'>試題中心</a> > <a href='/zaojia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://m.accreditedmedicalassistantprograms.com/zaojia/project/" target="_blank" title="2025年一級(jí)造價(jià)工程師招生方案"><img src="/upload/resources/image/2024/10/19/596217.png" alt="2025年一級(jí)造價(jià)工程師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>下列關(guān)于契稅計(jì)稅依據(jù)的說(shuō)法中，正確的是（　　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-01-16 11:40</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://m.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p> 　　下列關(guān)于契稅計(jì)稅依據(jù)的說(shuō)法中，正確的是（　?。? </p> <p> 　　A、房屋交換，以房屋的原值之和為計(jì)稅依據(jù) </p> <p> 　　B、劃撥取得的土地使用權(quán)，以土地評(píng)估價(jià)為計(jì)稅依據(jù) </p> <p> 　　C、土地使用權(quán)出售，以成交價(jià)格為計(jì)稅依據(jù) </p> <p> 　　D、房屋贈(zèng)與，以房屋評(píng)估價(jià)為計(jì)稅依據(jù) </p><script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p> 　　<input onclick="display('menu')" value="查看/隱藏答案" type="button" /> </p> <form> </form> <div style="display:none" id="menu"> <p> 　　【正確答案】 C </p> <p> 　　【答案解析】本題考查的是其他相關(guān)稅種。契稅的計(jì)稅依據(jù)是不動(dòng)產(chǎn)的價(jià)格。依不動(dòng)產(chǎn)的轉(zhuǎn)移方式、定價(jià)方法不同，契稅計(jì)稅依據(jù)有以下幾種情況：國(guó)有土地使用權(quán)出讓、土地使用權(quán)出售、房屋買(mǎi)賣，以成交價(jià)格為計(jì)稅依據(jù)；土地使用權(quán)贈(zèng)與、房屋贈(zèng)與，由征收機(jī)關(guān)參照土地使用權(quán)出售、房屋買(mǎi)賣的市場(chǎng)價(jià)格核定；土地使用權(quán)交換、房屋交換，以所交換的土地使用權(quán)、房屋的價(jià)格差額為計(jì)稅依據(jù)；以劃撥方式取得土地使用權(quán)，經(jīng)批準(zhǔn)轉(zhuǎn)讓房地產(chǎn)時(shí)，由房地產(chǎn)轉(zhuǎn)讓者補(bǔ)交契稅，計(jì)稅依據(jù)為補(bǔ)交的土地使用權(quán)出讓費(fèi)用或者土地收益。參見(jiàn)教材P264。 </p> </div> <p>　　2019年一級(jí)造價(jià)工程師考試備考正在進(jìn)行中。不積跬步，無(wú)以至千里，不積小流，無(wú)以成江海。經(jīng)過(guò)一級(jí)造價(jià)工程師每日一練，日積月累你就提高很多。建設(shè)工程教育網(wǎng)為大家提供2019年一級(jí)造價(jià)工程師考試造價(jià)管理每日一練的練習(xí)題，大家可以通過(guò)每天做一級(jí)造價(jià)工程師考試造價(jià)管理的習(xí)題，提高自己的知識(shí)儲(chǔ)備，為2019年一級(jí)造價(jià)工程師考試提升！ </p> <div id="a0lmosil" class="editor"> <p align="right"> 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