[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f7Wq85ghSdQh_oXMQyyw-bg8t8HV3wCIFFXcWI0UtR_8":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-23 04:03:56",281675707,[8,9,10,11],"存款利息收入","销售不动产","提供餐饮服务","进口货物",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},140,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","701881f7fa2d4ba3aed5476e1bf34ddb","第四章章节小测","下列各项中,不属于增值税征税范围的是( )",[21,32,41,50,59,68,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],281675701,[25,26,27,28],"强制性","无偿性","固定性","自愿性","根据税收法律制度,税收的特征不包括( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],281675703,[36,37,38,39],"个人所得税","车辆购置税","关税","土地增值税","下列税种中,由海关负责征收的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],281675704,[45,46,47,48],"纳税义务人","征税对象","纳税期限","法律责任","下列各项中,属于税法核心要素的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],281675705,[54,55,56,57],"≤50万元","≤100万元","≤500万元","≤1000万元","小规模纳税人的年应税销售额标准为( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],281675706,[63,64,65,66],"将外购货物用于职工福利","将自产货物用于投资","将外购货物用于生产产品","将委托加工货物用于连续生产","下列行为中,属于视同应税交易的是( )",{"answer":69,"createTime":5,"id":6,"options":70,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],281675708,[75,76,77,78],"餐饮服务","旅游服务","租赁服务","居民日常服务","下列服务中,属于"现代服务"的是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],281675709,[84,85,86,87],"电子产品","农产品","化妆品","机器设备","一般纳税人销售下列货物,适用9%税率的是( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],281675710,[93,94,95,96],"从低适用税率","从高适用税率","按平均税率计算","由税务机关核定","纳税人兼营不同税率的应税交易,未分别核算销售额的,应( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],281675711,[102,103,104,105],"按混合销售处理","分别核算适用不同税率","全部按货物税率计税","全部按服务税率计税","一般纳税人销售自产钢结构件同时提供安装服务,应( )"]