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</div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當前位置：<a href='/' target='_self'>建設工程教育網(wǎng)</a> > <a href='/gujia/'>房地產(chǎn)估價師</a> > <a href='/gujia/stzx/'>試題中心</a> > <a href='/gujia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/gujia/project/" target="_blank" title="2025年房地產(chǎn)估價師招生方案"><img src="/upload/resources/image/2024/11/15/597074.png" alt="2025年房地產(chǎn)估價師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>下列選項中，可以依照有關法律法規(guī)申請退稅的是（　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2023-02-01 15:37</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網(wǎng)">建設工程教育網(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 style="text-indent: 2em; text-align: left;">下列選項中，可以依照有關法律法規(guī)申請退稅的是（?。?。</p><p style="text-indent: 2em; text-align: left;">A、婚姻關系存續(xù)期間夫妻之間變更土地、房屋權屬</p><p style="text-indent: 2em; text-align: left;">B、房屋被縣級以上人民政府征收</p><p style="text-indent: 2em; text-align: left;">C 、在出讓土地使用權交付時，因容積率調整或實際交付面積小于合同約定面積</p><p style="text-indent: 2em; text-align: left;">D、繼承人通過繼承承受土地</p><p style="text-indent: 2em; text-align: left;">正確答案：C</p><p style="text-indent: 2em; text-align: left;">答案解析：本題考查的是契稅。選項ABD均為免稅情形。參見教材P284～286。</p> <div style="text-align: right;" id="ycFoot"></div> </div> 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