[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fzt2lSkMfy090XF9kp5Dd5eF3OQcpY1TQBYhCAoCR_2E":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2024-06-27 15:43:56",155523210,[8,9,10,11],"德国","英国","法国","美国",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},48,"587c452c87c77a626fbd3b33b37706a7","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F25b30343053994e8940089572d36015b.jpg","财税法","7792adcd359c4bdab438997f6cd60649","","个人所得税1799年首创于",[21,33,36,45,54,63,70,79,88,97],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2024-06-25 22:45:18",155523207,[26,27,28,29],"2011年9月1日","2018年10月1日","2019年1月1日","2020年1月1日","现行《个人所得税法》的施行时间为","v1",0,{"answer":34,"createTime":5,"id":6,"options":35,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":37,"createTime":23,"id":38,"options":39,"question":44,"source":31,"type":32},[],155523213,[40,41,42,43],"个体工商户","个人独资企业投资者","有限责任公司","在中国境内有所得的外籍个人","个人所得税的纳税义务人不包括",{"answer":46,"createTime":5,"id":47,"options":48,"question":53,"source":31,"type":32},[],155523216,[49,50,51,52],"财产租赁所得与财产转让所得","利息、股息、红利所得","偶然所得","综合所得与经营所得","个人所得税适用超额累进税率的是",{"answer":55,"createTime":5,"id":56,"options":57,"question":62,"source":31,"type":32},[],155523219,[58,59,60,61],"财产转让所得","劳务报酬所得","综合所得","特许权使用费所得","某摄影师2020年将其摄影作品交由杂志社出版,该杂志社付给其报酬8万元,该报酬在缴纳个人所得税时应计入",{"answer":64,"createTime":5,"id":65,"options":66,"question":69,"source":31,"type":32},[],155523221,[67,50,60,68],"个体工商户的生产、经营所得","个人对企事业单位的承包承租经营所得","下列个人所得中,适用比例税率的是",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":31,"type":32},[],155523223,[74,75,76,77],"3%&mdash;&mdash;40%","3%&mdash;&mdash;45%","3%&mdash;&mdash;50%","3%&mdash;&mdash;35%","根据《个人所得税法》规定,综合所得适用的超额累进税率是",{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":31,"type":32},[],155523225,[83,84,85,86],"其他模式","综合模式","分类分项模式","综合与分类相结合的混合模式","我国现行个人所得税制采用的征税模式是",{"answer":89,"createTime":23,"id":90,"options":91,"question":96,"source":31,"type":32},[],155523227,[92,93,94,95],"35000元","45000元","50000元","60000元","《个人所得税法》规定,综合所得计算年应纳税所得额时扣除的基本费用是",{"answer":98,"createTime":5,"id":99,"options":100,"question":105,"source":31,"type":32},[],155523229,[101,102,103,104],"生育保险与工伤保险","住房公积金","失业保险费","基本养老保险费与基本医疗保险费","《个人所得税法》规定,综合所得计算年应纳税所得额时的专项扣除,不包括"]