《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（ ）。
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1 .Taxpayer constructs ordinary standard residences for sale. When the appreciation amounts excess 20% of the deductions, how to calculate the land appreciation tax (LAT) payable?
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2 .（2014）下列权利中，属于合同保全制度内容的是（ ）。
A 不动产抵押权 B 留置权 C 债权人的代位权 D 违约损害赔偿请求权
3 .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.
4 .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...
5 .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.
7 .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
8 .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
9 .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%
10 .下列说法不正确的是（ ）。
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