[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f9dCiIC3M2P67KMSNXdqoyYD-s6c8AMPFOvSzBDr0ZTk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2025-01-12 12:45:40",177207754,[8,9,10,11],"26680","27000","28020","32000",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},24,"3f6bd1a7141171adf7f02dd19ba30cf7","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F709c0de915fcf8c01f1be2c2ae1c7c19.png","税收理论与实务","exam_137136536","税收理论与实务(试卷)","某船舶公司拥有机动船3艘,每艘净吨位2000吨;拖船2艘,发动机功率均为1500千瓦.其船舶税额为净吨位201吨至2000吨的,每吨4元.该船舶公司当年应缴纳车船税( )元",[21,33,42,51,60,69,78,81,90,99],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-01-12 12:45:39",177207659,[26,27,28,29],"个人兼职取得的所得","退休人员再任职取得的所得","任职于杂志社的记者在本单位杂志上发表作品取得的所得","个人在公司任职并兼任董事取得的董事费所得","下列所得,不属于个人所得税"工资、薪金所得"应税项目的是( )","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],177207676,[37,38,39,40],"350","270","540","700","中国公民王某将一套闲置住房出租给李某居住,按照市场价格每月收取租金3500元,假定不考虑其他税费,王某每月租金收入应缴纳个人所得税( )元",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],177207689,[46,47,48,49],"9080","11390","23080","38590","我国公民王先生于2019年1月与甲公司解除劳动关系,取得一次性补偿收入200000元.甲公司所在地上年职工平均工资为28000元.王先生取得的补偿收入应缴纳个人所得税( )元",{"answer":52,"createTime":23,"id":53,"options":54,"question":59,"source":31,"type":32},[],177207708,[55,56,57,58],"建成后产权属于全体业主所有的会所","建成后无偿移交给派出所用于办公的房屋","建成后有偿出售的停车场","建成后出租给事业单位的幼儿园","土地增值税清算时,房地产开发企业开发建造的与清算项目配套的公共设施,不得扣除成本费用的是( )",{"answer":61,"createTime":23,"id":62,"options":63,"question":68,"source":31,"type":32},[],177207724,[64,65,66,67],"24小时以前","48小时以前","14日内","15日内","依据关税的有关规定,出口货物的纳税义务人应当自出口货物运抵海关监管区后装货的( ),向货物出境地海关进行申报",{"answer":70,"createTime":23,"id":71,"options":72,"question":77,"source":31,"type":32},[],177207742,[73,74,75,76],"企业从事远洋捕捞的所得,免征企业所得税","企业从事环境保护项目的所得,自项目取得第一笔生产经营收入所属纳税年度起享受"三免三减半"优惠","一个纳税年度内,居民企业技术转让所得不超过500万元的部分,免征企业所得税","自2019年1月1日起,适用规定的固定资产加速折旧优惠的行业范围,扩大至全部行业","下列各项不符合企业所得税税收优惠政策的是( )",{"answer":79,"createTime":5,"id":6,"options":80,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":82,"createTime":5,"id":83,"options":84,"question":89,"source":31,"type":32},[],177207759,[85,86,87,88],"生产车间季节工的工资","销售部门临时工的工资","职工食堂临时工的工资","科研部门返聘退休员工的工资","根据企业所得税的相关规定,下列各项不属于合理的工资薪金总额的是( )",{"answer":91,"createTime":5,"id":92,"options":93,"question":98,"source":31,"type":32},[],177207766,[94,95,96,97],"52.80","60.00","132.80","140.00","某手表生产企业10月销售H牌-1型手表800只,取得不含税销售额 400万元;销售H牌-2型手表200只,取得不含税销售额300万元.该手表厂当月应纳消费税( )万元.(高档手表消费税税率20%)",{"answer":100,"createTime":5,"id":101,"options":102,"question":107,"source":31,"type":32},[],177207788,[103,104,105,106],"企业向依法设立的污水集中处理场所排放应税水污染物","企业在符合国家环境保护标准的场所贮存固体废物","医院直接向环境排放应税水污染物","机动车排放应税污染物","下列各项中,应计算缴纳环境保护税的是( )"]