[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fMXuOjV75VBGP9Q-xv-FTWdRb34jWNkKlfm8-DJWQHHc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-17 17:34:18",270142501,[8,9,10,11],"应以每周支付稿酬作为一次稿酬据以代扣代缴个人所得税","应以每月实际支付的稿酬作为一次稿酬据以代扣代缴个人所得税","应以预付稿酬作为一次稿酬据以代扣代缴个人所得税","应以实际支付的全部稿酬作为一次稿酬据以代扣代缴个人所得税",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},155,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_49202591","个人所得税章节测试","某外籍作家为非居民个人,其作的一部长篇小说从2022年3月1日起在某报刊上连载,每日出一期,至3月31日结束,共出31期,每期稿酬500元,2022年1月1日,该作家取得预付稿3 000 元,开始连载后报社每周支付一次稿.至3月31日已结算全部稿酬.下列关于报社代扣代缴个人所得税的表述中,正确的是()",[21,32,41,50,59,62,72,81,90,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],270142492,[25,26,27,28],"200","800","560","140","中国公民李某在国内某公司任职,在2021年7月发表了一篇文章,取得稿酬1 000元,该项稿酬所得应预扣预缴的所得额为()元","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],270142495,[36,37,38,39],"44400","26400","18000","13000","中国公民李某2021年每月从单位取得工资13 000元,按照国家规定的范围和标准,李某负担基本社会保险费用2 200元,住房积金1 500元,计算李某2021年综合所得的应纳税所得额时,专项扣除项目金额为 ( )元",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],270142496,[45,46,47,48],"提供专利权的使用权取得的所得","提供商标权的使用权取得的所得","提供著作权的使用权取得的所得","提供房屋使用权的使用权取得的所得","根据个人所得税法律制度的规定,下列各项中不属于特许权使用费所得的是()",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],270142497,[54,55,56,57],"出版教材收入","作品展览收入","审稿收入","学术报告收入","某大学老师李某取得的下列各项收入中,应按&quot;稿酬所得&quot;计缴个人所得税的是( )",{"answer":60,"createTime":5,"id":6,"options":61,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":71},[],270142504,[66,67,68,69],"个体工商户业主","一人有限责任公司","在中国有所得的外籍人员","个人独资企业","根据个人所得税法的规定,个人所得税的纳税义务人包括 ()",1,{"answer":73,"createTime":5,"id":74,"options":75,"question":80,"source":30,"type":71},[],270142506,[76,77,78,79],"偶然所得","综合所得","经营所得","财产租赁所得","根据个人所得税法律制度的规定,适用超额累进税率计征个人所得税的有 ( )",{"answer":82,"createTime":5,"id":83,"options":84,"question":89,"source":30,"type":71},[],270142510,[85,86,87,88],"从业人员的合理工资","税收滞纳金","用于个人和家庭的支出","赞助支出","根据个人所得税法律制度的规定,下列支出中,在计算个体工商户个人所得税应纳税所得额时,不得扣除的有( )",{"answer":91,"createTime":5,"id":92,"options":93,"question":98,"source":30,"type":71},[],270142511,[94,95,96,97],"劳动分红","独生子女补贴","差旅费津贴","超过规定标准的误餐补助","下列各项中,应当按照&quot;工资、薪金所得&quot;项目征收个人所得税的有 ()",{"answer":100,"createTime":5,"id":101,"options":102,"question":105,"source":30,"type":71},[],270142515,[103,79,76,104],"特许权使用费用","劳务报酬所得","根据个人所得税法律制度的规定,下列各项中,按次计征个人所得税的有( )"]