甲企业以价值300万元的办公用房与乙企业交换一处厂房，并向乙企业支付差价款100万元。在这次厂房交换中，乙企业不需缴纳契税，应由甲企业缴纳。（）

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国家开放大学 / 税收理论与实务

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甲企业以价值300万元的办公用房与乙企业交换一处厂房，并向乙企业支付差价款100万元。在这次厂房交换中，乙企业不需缴纳契税，应由甲企业缴纳。（）
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2[阅读题] Maria Mitchell ( 1818 - 1889 ), the first woman astronomer ( 天文学家 ) in the United States,was born in Nantucket, Massachusetts. Her parents valued education and insisted on giving her the same quality of education that boys received. Her father, William Mitchell, was an astronomer and teacher himself. When he built his own school, Maria became a student and also a teaching assistant to him. At home, Maria' s father taught her to watch the stars and other natural objects in space using his personal telescope ( 望远镜 ). Later she went to work at the library of the Nantucket Atheneum. Over the next twenty years,she further developed her interest in reading as many books as she could. She spent her nights watching the sky closely with her father. On October 1,1847 ,Mafia discovered a comet ( 彗星 ) by merely using a two-inch telescope.Some years before, King Frederick V[ of Denmark had set up prizes to each discoverer of a"telescopic comet". The prize was to be given to the "first discoverer" of each such comet because comets were often discovered by more than one person. There was once a question of who should be the winner. As the story goes, Francesco de Vicohad discovered the same comet two days later, but had reported it to the European official first. However,after some discussion this was settled in Mitchell' s favor. She won the prize in 1848 and became a big name the world over. The comet was named "Miss Mitchell' s Comet". 1. What can be learnt about Mafia' s parents according to the text? （） A. They came from low-income families. B. They gave Mafia equal chance for education. C. They were both astronomers. D. They were both teachers. 2. Who played the most important role in Mafia' s great achievement? （） A. King Frederick VI. B. Francesco de Vico. C. Her father. D. Her mother. 3. What problem did Maria meet with in winning the prize? （） A. She named the comet on her own. B. She did not use the required telescope. C. She did not report her discovery in time. D. She discovered the comet with her father. 4. When did Francesco de Vico discover the comet? （） A. In 1818. B. In 1889. C. In 1848. D. In 1847.专升本英语1

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