[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f4xooEOm3TOyzeNio-VWjjWSOSmlAUCs1jGbmBWsEdXM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":24,"type":25},[],"2023-11-16 05:36:19",106170627,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},17,"34decc46b162423685e938fc4f31358a","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbfdb349e0fca8fe0e0f78b416f6952d3.png","税务基础与实务(一）","3be3dae49b7b402896765e0c61a99b9b","个人所得税判断题","房屋产权所有人将房屋产权无偿赠与他人的,受赠人因无偿受赠房屋取得的受赠收入,按照&quot;偶然所得&quot;项目计算缴纳个人所得税",[19,26,31,36,41,46,51,56,61,66],{"answer":20,"createTime":5,"id":21,"options":22,"question":23,"source":24,"type":25},[],106170607,[8,9],"在境内居住累计满183天的年度连续满6年的纳税人,且在6年内未发生单次离境超过30天情形的,从第7年起,中国境内居住累计满183天的,应当就其来源于中国境内、境外的全部所得缴纳个人所得税","v1",3,{"answer":27,"createTime":5,"id":28,"options":29,"question":30,"source":24,"type":25},[],106170609,[8,9],"某外籍个人2019年2月1日入境,2019年12月31日离境,除此之外本年度无其他离境情况,则该外籍个人2019年度为我国个人所得税居民纳税人",{"answer":32,"createTime":5,"id":33,"options":34,"question":35,"source":24,"type":25},[],106170611,[8,9],"无住所个人在中国境内停留的当天满12小时的,计入中国境内居住天数",{"answer":37,"createTime":5,"id":38,"options":39,"question":40,"source":24,"type":25},[],106170614,[8,9],"个人独资企业出资购买房屋,将所有权登记为投资者个人,该投资者按照&quot;利息、股息、红利所得&quot;项目缴纳个人所得税",{"answer":42,"createTime":5,"id":43,"options":44,"question":45,"source":24,"type":25},[],106170617,[8,9],"个人通过网络收购玩家的虚拟货币,加价后向他人出售取得的收入,应按照&quot;特许权使用费所得&quot;项目计算缴纳个人所得税",{"answer":47,"createTime":5,"id":48,"options":49,"question":50,"source":24,"type":25},[],106170620,[8,9],"个人对企业、事业单位承包经营、承租经营以及转包、转租取得的所得,应按照&quot;经营所得&quot;项目,征收个人所得税",{"answer":52,"createTime":5,"id":53,"options":54,"question":55,"source":24,"type":25},[],106170621,[8,9],"2018年2月赵某购入甲上市公司股票10万股,2018年10月,甲公司以0.1元\u002F股向股东派息,赵某取得股息收入1万元,赵某的该项所得免征个人所得税",{"answer":57,"createTime":5,"id":58,"options":59,"question":60,"source":24,"type":25},[],106170622,[8,9],"居民纳税人张某在甲企业累计消费达一定程度,通过额外抽奖的获奖所得,按照&quot;偶然所得&quot;项目计缴个人所得税",{"answer":62,"createTime":5,"id":63,"options":64,"question":65,"source":24,"type":25},[],106170623,[8,9],"个人为单位或他人提供担保获得收入,按照&quot;劳务报酬所得&quot;项目计算缴纳个人所得税",{"answer":67,"createTime":5,"id":6,"options":68,"question":17,"source":24,"type":25},[],[8,9]]