[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fPkr8ThQgr4fwcZoiw7S6pDu3K9VcGcjjPRhyQ3IaWIA":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-06-19 09:58:36",204276423,[8,9,10,11],"用于免征增值税项目的购进货物","外购生产设备","外购职工生活用水电","外购发给职工的节日慰问品",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},33,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","506987b4fedb432e87954b61ebcfafae","作业一","某单位下列已取得增值税专用发票的项目中,可以作为进项税额抵扣的有()",[21,32,41,50,59,68,77,86,95,104],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],204276414,[25,26,27,28],"36500元","56500元","50000元","30000元","A服装厂(一般纳税人)2019年8月1日将自产的售价(不含增值税)50000元,成本为30000元的一批衣服,通过红十字会无偿赠送给某小学.适用的增值税率为13%,计入营业外支出的金额是多少","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],204276415,[36,37,38,39],"到岸价格÷(1-出口税率)","离岸价格÷(1+出口税率)","离岸价格÷(1-出口税率)","成交价格÷(1+出口税率)","出口货物关税完税价格计算公式为()",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],204276416,[45,46,47,48],"流动资产","非流动资产","所有者权益","不需要在报表中列报","递延所得税资产一般应在资产负债表中()项目列报",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],204276417,[54,55,56,57],"递延所得税资产","应交所得税","递延所得税负债","暂时性差异","对于可抵扣暂时性差异可能产生的未来经济利益,应以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认相应的()",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],204276418,[63,64,65,66],"提前退休发放的一次性补贴","县级人民政府颁发的教育方面的奖金","转让国债的所得","按国家统一规定发放的补贴、津贴","个人取得的下列所得,免征个人所得税的是()",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],204276419,[72,73,74,75],"个体工商户发生的经营费用与生活费用划分不清的,可全额在税前扣除","个体工商户被税务机关加收的税收滞纳金,可以在税前扣除","个体工商户按照规定缴纳的行政性收费,按实际发生额在税前扣除","个体工商户为业主本人支付的商业保险金,可以在税前扣除","根据个人所得税的相关规定,下列关于个体工商户税前扣除的说法正确的是()",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],204276420,[81,82,83,84],"一人有限公司","个体工商户","合伙企业的合伙人","个人独资企业投资者","个人所得税的纳税义务人不包括()",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":30,"type":31},[],204276421,[90,91,92,93],"40%","70%","30%","60%","根据资源税规定,对实际开采年限在15年以上的衰竭期矿山开采创资源、资源税减征()",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":30,"type":31},[],204276422,[99,100,101,102],"成交价格为基础的完税价格","到岸价格为基础的完税价","组成计税价格","实际支付金额","进口货物完税税价格是指货物的()",{"answer":105,"createTime":5,"id":6,"options":106,"question":19,"source":30,"type":31},[],[8,9,10,11]]