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张某向李某出售一幢价值100万元的房屋，该房屋买卖交易中契税纳税人是（　）。

高老师2年前 (2024-03-27)税法(00233)13

张某向李某出售一幢价值100万元的房屋，该房屋买卖交易中契税纳税人是（　）。

A.张某

B.李某

C.张某和李某

D.由税务机关在张某或李某中指定

正确答案是B

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