下列说法不正确的是（ ）。
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1 .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.
2 .《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
3 .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
4 .行使代位权不需要具备的条件有（ ）。
A 债权人对债务人的债权合法 B 债务人怠于行使其到期债权 C 债务人享有债权，且该债权非专属于债务人自身 D 债务人有处分财产的行为
5 .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%
7 .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)
8 .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
9 .A property developer sold an office tower obtaining the sales revenue was RMB 10,000,000. Details the office tower is as follows:(1) Payment for acquisition of the land use right was RMB 500,000.(2) Costs of construction were RMB 2,000,000.(3) Development expenses were RMB 3,000,000.(4) Company did not calculate and allocate the interests on bank loan depending on the real estate project.Local provincial government regulates deduction proportion on real estate development expenses is 10% when levies the land appreciation tax. The taxes payable on the sale of the property were RMB 600,000. Calculate deduction amounts in computation the LAT by the property developer.
A 1,800,000 B 3,850,000 C 3,000,000 D 3,600,000
10 .以下属于可以行使撤销权的情形的有（ ）。
A 放弃未到期债权 B 放弃债权担保 C 以明显不合理的高价收购他人财产，且他人知道该情形 D 赠送财产给他人 E 以明显不合理的低价转让他人财产，且他人不知道该情形
