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 国家开放大学 / 税收基础

下列行为中,应缴纳契税的有( )。

A. 个人以自有房产抵偿银行的未偿还贷款
B. 个人以自有房产投入本人独资经营的企业
C. 个人将自有房产无偿赠与非法定继承人
D. 个人以自有房产等价交换自住房产
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