[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ffr56943S2ehm4uaJVWtcQaSClfTEEy6UtvT2r1rh90s":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":13,"question":20,"related":21,"source":33,"type":34},[],"2025-05-27 10:50:00",191213964,[8,9,10,11,12],"在协定形式结构上与经合组织范本相同","较多地考虑了发展中国家的要求","有关条款强调来源国税收管辖权原则","出台以来得到广大发展中国家的普遍采用","更多地照顾到资本输入国的权益",{"count":14,"courseId":15,"courseImg":16,"courseName":17,"workId":18,"workName":19},56,"1c209a09370fdb02b24cf2a9fbbf1683","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fb07e1575021150e655f9513c6a3762ba.png","国际经济法学22级3456班","work_41372569","国际税法","有关联合范本,下列叙述正确的有",[22,35,45,48,58,68,78,88,98,109],{"answer":23,"createTime":24,"id":25,"options":26,"question":32,"source":33,"type":34},[],"2025-06-07 08:54:05",191213962,[27,28,29,30,31],"因拥有债权而获得的收益","转让债券发生的盈亏","从公债、债券和信用债券取得的收益","延期付款所处的罚金","公债、债券和信用债券的溢价和奖金","下列选项中,属于利息所得范围的有","v1",1,{"answer":36,"createTime":24,"id":37,"options":38,"question":44,"source":33,"type":34},[],191213963,[39,40,41,42,43],"住所税收管辖权","所得来源地税收管辖权","财产所在地税收管辖权","公民税收管辖权","居民税收管辖权","在所得税和一般财产税上,各国基于主权的属地效力所主张的税收管辖权为",{"answer":46,"createTime":5,"id":6,"options":47,"question":20,"source":33,"type":34},[],[8,9,10,11,12],{"answer":49,"createTime":24,"id":50,"options":51,"question":57,"source":33,"type":34},[],191213965,[52,53,54,55,56],"设置间接传输公司","设置直接传输公司","设置多向传输公司","设置踏脚石传输公司","设置基石传输公司","纳税人套用税收协定设置的传输公司,可分为",{"answer":59,"createTime":24,"id":60,"options":61,"question":67,"source":33,"type":34},[],191213966,[62,63,64,65,66],"加强国际税务申报制度","实行评估所的征税","强化对跨国交易活动的税务审查","核定利润方式征税","禁止非正常的利润转移","各国管制纳税人国际逃税和避税的一般性法律措施包括",{"answer":69,"createTime":24,"id":70,"options":71,"question":77,"source":33,"type":34},[],191213967,[72,73,74,75,76],"《发达国家与发展中国家关于双重征税的协定范本》","《关于对所得和财产避免双重征税的协定范本》","《经合组织范本》","《联合国范本》","《专业性税收协定》","标志着双重征税协定的发展开始进入成熟阶段的文本包括",{"answer":79,"createTime":24,"id":80,"options":81,"question":87,"source":33,"type":34},[],191213968,[82,83,84,85,86],"偶然所得","劳务所得","投资所得","财产收益","营业所得","在所得税法上,纳税人的各项所得或收益一般分为",{"answer":89,"createTime":24,"id":90,"options":91,"question":97,"source":33,"type":34},[],191213969,[92,93,94,95,96],"有关纳税申报单的传送","防止逃税避税的措施","有关税收文件的传送","有关财务报表的传送","税款的征收","在经合组织公布的税收协定范本中,缔约国之间的协助内容包括",{"answer":99,"createTime":100,"id":101,"options":102,"question":108,"source":33,"type":34},[],"2025-05-27 10:50:01",191213972,[103,104,105,106,107],"属地原则","属物原则","属人原则","属事原则","属量原则","大多数国家在征收一般财产税时原则上同时主张",{"answer":110,"createTime":24,"id":111,"options":112,"question":118,"source":33,"type":34},[],191213974,[113,114,115,116,117],"固定基地原则","所得分类原则","来源地税收管辖权优先原则","税收协定分享原则","常设机构原则","既有国际税法规则包括"]