[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fPa2kaRkwQ0rG2UNeDgV78AxF8VlPRJqKyAITlw1uHPI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":24,"type":25},[],"2025-12-08 11:19:15",254983108,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},20,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_48805753","判断题","一般纳税人和小规模纳税人身份可以视经营情况随时申请变更",[19,26,31,36,41,46,49,54,59,64],{"answer":20,"createTime":5,"id":21,"options":22,"question":23,"source":24,"type":25},[],254983103,[8,9],"税收筹划的最本质特征是非违法性","v1",3,{"answer":27,"createTime":5,"id":28,"options":29,"question":30,"source":24,"type":25},[],254983104,[8,9],"进行税收筹划是没有风险的",{"answer":32,"createTime":5,"id":33,"options":34,"question":35,"source":24,"type":25},[],254983105,[8,9],"节税越多的方案往往也是风险越小的方案",{"answer":37,"createTime":5,"id":38,"options":39,"question":40,"source":24,"type":25},[],254983106,[8,9],"税收筹划是纳税人应有的权利",{"answer":42,"createTime":5,"id":43,"options":44,"question":45,"source":24,"type":25},[],254983107,[8,9],"税收筹划的主体是税务机关",{"answer":47,"createTime":5,"id":6,"options":48,"question":17,"source":24,"type":25},[],[8,9],{"answer":50,"createTime":5,"id":51,"options":52,"question":53,"source":24,"type":25},[],254983109,[8,9],"向购买方收取的销项税税额不属于计算增值税的销售额",{"answer":55,"createTime":5,"id":56,"options":57,"question":58,"source":24,"type":25},[],254983110,[8,9],"充分列支工资薪金支出,是企业有效降低税收负担的重要途径",{"answer":60,"createTime":5,"id":61,"options":62,"question":63,"source":24,"type":25},[],254983111,[8,9],"符合规定的业务招待费可以按照发生额的60%在计算应纳税所得额时扣除,但最高不得超过当年销售收入的5%",{"answer":65,"createTime":5,"id":66,"options":67,"question":68,"source":24,"type":25},[],254983112,[8,9],"已足额提取折旧但仍在使用的固定资产应继续计算折旧并从应纳税所得额中扣除"]