[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fxSQn7kAudsQK9yoSrKQhowYBYn_-Wx_i5nLmtRpQcr8":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2026-01-03 15:00:23",300272184,[8,9,10,11],"房产税","契税","车船税","城市房产税",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},325,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","eb345a33f1b649d7b615ec96922c11ae","新建作业20260103145618",". ( )不属于财产税",[21,26,35,44,53,62,71,80,88,97],{"answer":22,"createTime":5,"id":6,"options":23,"question":19,"source":24,"type":25},[],[8,9,10,11],"v1",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":25},[],300272186,[30,31,32,33],"车辆购置税","消费税","关税","土地增值税","属于地方税",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":24,"type":25},[],300272188,[39,40,41,42],"法定代表人改变","纳税人改变名称","主管税务机关改变","开户银行及账号改变","需要办理注销税务登记",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":24,"type":25},[],300272190,[48,49,50,51],"经主管税务机关批准,可以拆本使用发票","只能按照主管税务机关批准印制或购买的发票使用,不得用&quot;白条&quot;和其他票据代替发票使用","用票单位和个人填错发票,应书写或加盖&quot;作废&quot;字样,然后撕毁","发票只限于用票单位和个人自己填开使用,不得转借","关于发票的开具要求,不正确的是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":24,"type":25},[],300272192,[57,58,59,60],"委托代征","代收代缴","代扣代缴","自行申报","我国现行政策下的工资、薪金个人所得税主要采取的征收方法是( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":24,"type":25},[],300272194,[66,67,68,69],"5&permil;","0.5&permil;","3&permil;","0.3&permil;","纳税人未按照规定期限缴纳税款、扣缴义务人未按照规定期限解缴税款的,税务机关除责令限期 缴纳外,从滞纳之日起,按日加收滞纳税款的滞纳金的比例是( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":24,"type":25},[],300272196,[75,76,77,78],"办理开业税务登记","注销税务登记","开具发票","纳税申报或扣缴税款报告","税务代理的内容不包括( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":87,"source":24,"type":25},[],300272198,[84,85,86,57],"查定征收","查账征收","定期定额","对小型个体工商户般采用的税款征收方法是( )",{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":24,"type":25},[],300272200,[92,93,94,95],"全额累进税率","超额累进税率","超率累进税率","比例税率","目前我国税收法律制度不采用的税率形式是( )",{"answer":98,"createTime":5,"id":99,"options":100,"question":102,"source":24,"type":25},[],300272202,[8,32,101,10],"企业所得税","下列税种中,由海关系统负责征收和管理的是( )"]