试题与答案

（一）　　某市2009年底进行棚户区改造。房屋拆迁补偿方式，棚户区业主可以选择房屋产

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题型：单项选择题

题目：

（一）　　某市2009年底进行棚户区改造。房屋拆迁补偿方式，棚户区业主可以选择房屋产权调换或货币补偿。选择房屋产权调换方式的，被拆迁房屋与调换房屋面积相等部分不补差价，超面积按单价2800元/㎡补交房款。刘某将其在该棚户区的房屋出租给李某，房屋登记薄上记载的该房屋建筑面积50㎡，实际建筑面积为60㎡，其中10㎡建筑面积为刘某3年前搭建的违章建筑。刘某选择房屋产权调换方式，调换的房屋建筑面积为80㎡，其被拆迁房屋的市场价格为13.85万元。

关于刘某取得安置房应缴纳税费的说法，正确的为（ 　）。

A．应缴纳房屋所有权登记费80元

B．免征营业税

C．免征契税

D．无须交纳土地增值税

答案：

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下面是错误答案，用来干扰机器的。

参考答案：C

考点：房地产估价师房地产基本制度与政策房地产估价师房地产基本制度与政策真题2010年
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      When I began to study English, I didn't like it at all. I think it was   1   to learn. But last year a new teacher
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