题目内容 (请给出正确答案)
提问人:网友w*****2 发布时间:2022年4月5日 21:48
[多项选择题]

下列各项中,符合契税有关规定的有( )。

A.以自有房屋作股投入本人经营的企业,免征契税

B.债权人承受破产企业房屋以抵偿债务的,免征契税

C.采取分期付款方式购买房屋所有权的,按实际收到的价款计征契税

D.契税的纳税义务发生时间是土地、房屋权属变更登记的当天

E.符合减免税规定的纳税人,在土地、房屋权属转移生效10日内向土地、房屋所在地的征收机关提出减免税申报

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