行使代位权不需要具备的条件有（ ）。
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1 .Which one of follows is exempt from land appreciation tax (LAT)?
A Exchange of individuals own residential dwelling house. B Transfer and obtain a building which completed through cooperation between both parties. C Mortgage of real estate to cover debt. D Donate property to related enterprise without consideration.
2 .下列有关定金的说法中，不正确的有（ ）。
A 收受定金的一方不履行约定的债务的，应当双倍返还定金 B 合同中同时约定违约金条款与定金条款时，只能单独适用某一条款，二者不得并用 C 定金合同均自实际交付定金之日起成立 D 定金不超过主合同标的的20%，否则定金条...
3 .Which one of follows is exempt from land appreciation tax (LAT)?
A Individual inherits the real estate. B Transfer the State-owned land use right. C Exchange of individuals own residential dwelling house. D Transfer and obtain a building which completed through cooperation between both parties.
4 .《合同法》规定了债权人行使撤销权的规则。下列关于撤销权的说法中，正确的是（ ）。
A 撤销权属于债的保全措施之一 B 以交易时交易地市场交易价60%转让财产，对债权人造成损害，可以行使撤销权 C 在撤销权诉讼中，次债务人为被告 D 行使撤销权而支付的律师代理费由债权人自行承担或者由第三人负担
5 .A property developer constructs and sales a real estate project. (1) Payment for acquisition of the land use right from the government was RMB 10,000,000.(2) Costs of construction were RMB 60,000,000.(3) Interest expenses paid to financial institution were RMB 4,000,000 that can provide loan certificate. The excessive part of interest expenses beyond the upward fluctuation range which is regulated by State was RMB 1,000,000.Local provincial government regulates deduction proportion on other development expenses is 5% when levies the land appreciation tax. Calculate the allowable deduction of development expenses.
A 4,000,000 B 3,500,000 C 6,500,000 D 7,500,000
7 .In calculating the land appreciation tax (LAT), if interest expenses cannot be calculated and allocated depending on the property transferring. The allowable deduction of development expenses, according to the sum of payment for acquisition of the land use right and costs of construction, can be deducted in what percentage?
A 6% B 8% C 10% D 5%
8 .下列说法不正确的是（ ）。
A 约定的违约金过分高于造成的损失的，当事人可请求人民法院或者仲裁机构予以减少 B 损害赔偿的范围原则上以当事人的实际损失为限 C 损失赔偿额不包括合同履行后可以获得的利益 D 债务人证明自己在主观上没有过错，可以...
9 .When calculating land appreciation tax (LAT) payable by a property developer, the allowable deduction items are:(1) Stamp duty (2) Tax on occupation of cultivated land(3) Preliminary construction cost(4) Interest expenses on loanWhich items are included in the real estate development expenses?
A Only (1) and (2) B Only (2) and (3) C Only (1) and (4) D Only (2), (3) and (4)
10 .下列各项中属于双务合同的有（ ）。
A 买卖合同 B 赠与合同 C 租赁合同 D 银行借款合同 E 借用合同
