[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fCmGPKhEWdpVSF351RUW1TnuI4ltnmL0OLyckwSPZo9I":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-07-31 16:07:33",213994061,[8,9,10,11],"10","25","30","50",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},50,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","exam_166632183","大学生国家安全教育","挂车应纳税额=整备质量吨位×适用单位税额×()%",[21,32,35,44,53,63,72,81,90,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],213994060,[25,26,27,28],"27200","37600","32400","40800","钱某在某上市公司任职,任职期间该公司授予钱某限售股3万股,该批限售股已于2012年年初解禁,钱某在8月份之前陆续买进该公司股票2万股,股票平均买价为5.4元\u002F股,但限售股授予价格不明确.2012年8月钱某以8元\u002F股的价格卖出公司股票4万股.在不考虑股票买卖过程中其他相关税费的情况下,钱某转让4万股股票应缴纳个人所得税()元","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],213994062,[39,40,41,42],"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":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],213994064,[48,49,50,51],"股息红利所得","稿酬所得","工薪所得","财产租赁所得","下列应税项目中,不能按次计算征收个人所得税的是()",{"answer":54,"createTime":55,"id":56,"options":57,"question":62,"source":30,"type":31},[],"2025-07-31 16:07:34",213994066,[58,59,60,61],"2000","3000","5000","6000","累计基本减除费用每个月是()",{"answer":64,"createTime":55,"id":65,"options":66,"question":71,"source":30,"type":31},[],213994068,[67,68,69,70],"0.1","0.17","0.15","0.12","凡在海南举办的企业,按()的税率征收企业所得税",{"answer":73,"createTime":55,"id":74,"options":75,"question":80,"source":30,"type":31},[],213994070,[76,77,78,79],"累进税率","单一税率","复合税率","比例税率","当企业所得税采用()时,通过分立可以使原本适用高税率的企业,分化成两个或者两个以上适用低税率的企业,从而降低企业的总体税负",{"answer":82,"createTime":55,"id":83,"options":84,"question":89,"source":30,"type":31},[],213994072,[85,86,87,88],"成本","额外负担","收益","额外收益",""税收屏蔽",它在实际上构成了纳税人的(),即负债融资具有节税功能",{"answer":91,"createTime":55,"id":92,"options":93,"question":98,"source":30,"type":31},[],213994074,[94,95,96,97],"0.4","0.7","0.3","0.6","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":100,"createTime":55,"id":101,"options":102,"question":107,"source":30,"type":31},[],213994076,[103,104,105,106],"30万元(含)","50万元(含)","80万元(含)","100万元(含)","从事货物批发或零售的纳税人,年应税销售额在()以下的,为小规模纳税人"]