[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fius1YAnO4q1kMPflQoa9mi9Vr4fvAz7nQ1lE-pK4DF8":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":110,"createTime":26},303819502,"v1","我国居民个人综合所得汇算清缴时的个人所得税采用的税率为( )",[8,9,10,11],"超率累进税率","超额累进税率","全额累进税率","全率累进税率",[],[14,27,31,41,51,61,71,81,91,101],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},303819501,"下列关于大病医疗个人所得税专项附加扣除的说法中,正确的有( )",[18,19,20,21],"在一个纳税年度内,纳税人发生的与基本医保相关的医药费用支出,扣除医保报销后个人负担(指医保目录范围内的自付部分)累计超过15000元的部分, 由纳税人在办理年度汇算清缴时,在80000元限额内据实扣除","纳税人发生的医药费用支出只能由本人扣除","纳税人发生的医药费用支出可以选择由本人或者其配偶扣除;子女发生的医药费用支出可以选择由其父母一方扣除","在一个纳税年度内,纳税人发生的与基本医保相关的医药费用支出,扣除医保报销后个人负担(指医保目录范围内的自付部分)累计超过10000元的部分, 由纳税人在办理年度汇算清缴时,在60000元限额内据实扣除",[],[],0,null,"2026-01-06T00:51:10+08:00",{"id":4,"source":5,"question":6,"options":28,"answer":29,"related":30,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":32,"source":5,"question":33,"options":34,"answer":39,"related":40,"type":24,"origin":25,"createTime":26},303819503,"下列各项中,应当以纳税人同类小汽车的最高销售价格作为计税依据计算缴纳消费税的是( )",[35,36,37,38],"将自产小汽车用于管理部门","将自产小汽车用于职工奖励","将自产小汽车用于捐赠灾区","将自产小汽车用于投资入股",[],[],{"id":42,"source":5,"question":43,"options":44,"answer":49,"related":50,"type":24,"origin":25,"createTime":26},303819504,"下列各项中,应当缴纳消费税的是( )",[45,46,47,48],"鞭炮药引线","调味料酒","宝石坯","沙滩车",[],[],{"id":52,"source":5,"question":53,"options":54,"answer":59,"related":60,"type":24,"origin":25,"createTime":26},303819505,"扣缴义务人每月或者每次预扣、代扣的税款,应当在次月( )日内缴入国库,并向税务机关报送《个人所得税扣缴申报表》",[55,56,57,58],"15","7","10","30",[],[],{"id":62,"source":5,"question":63,"options":64,"answer":69,"related":70,"type":24,"origin":25,"createTime":26},303819506,"下列各项中,不属于土地增值税纳税人的是( )",[65,66,67,68],"转让商业用房的个人","出租写字楼的某外资房地产开发公司","转让国有土地使用权的某大学","以房产抵债的某商业企业",[],[],{"id":72,"source":5,"question":73,"options":74,"answer":79,"related":80,"type":24,"origin":25,"createTime":26},303819507,"在计算企业所得税时,通过支付现金以外的方式取得的投资资产,以该资产的( )为成本",[75,76,77,78],"公允价值","公允价值和支付的相关税费","购买价款","成本与市价孰低",[],[],{"id":82,"source":5,"question":83,"options":84,"answer":89,"related":90,"type":24,"origin":25,"createTime":26},303819508,"下列各项中,不属于增值税视同销售行为的是( )",[85,86,87,88],"将购进的货物用于对外捐赠","将购进的货物用于集体福利","将自产的货物用于利润分配","将自产的货物用于个人消费",[],[],{"id":92,"source":5,"question":93,"options":94,"answer":99,"related":100,"type":24,"origin":25,"createTime":26},303819509,"根据增值税法律制度的规定,下列关于固定业户纳税人纳税地点的说法中,正确的是( )",[95,96,97,98],"销售经销权,应当向经销商所在地的税务机关申报纳税","销售保险服务,应当向保险服务销售地的税务机关申报纳税","销售土地使用权,应当向土地使用权购买方所在地的税务机关申报纳税","销售邮政服务,应当向机构所在地的税务机关申报纳税",[],[],{"id":102,"source":5,"question":103,"options":104,"answer":108,"related":109,"type":24,"origin":25,"createTime":26},303819510,"甲企业为一家居民企业,本年的销售收入为5000万元,实际支出的业务招待费为50万元,在计算应纳税所得额时,准予扣除的业务招待费为( )万元",[105,106,107,58],"24","25","18",[],[],{"courseName":111,"courseImg":112,"workName":113,"workId":113,"count":24,"courseId":114},"默认课程","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","","53e1d2ef4961cca8eea3e23969ad2cb9"]