[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fgiuLBORRsEb7JAc_5zh13J5XjglYH5mGj7GhWtjWsnk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":13,"related":14,"source":24,"type":41},[],"2025-12-21 08:44:41",1074219516,[8,9],"对","错",{"courseImg":11,"courseName":12},"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F954319af84d965381f13853f89063590.jpg","[共享课]税法","非本单位报纸、杂志的专业人员在本单位的报刊、杂志上发表作品取得的所得,按"稿酬所得"项目征收个人所得税.( )",[15,26,36,42,47,52,61,66,76,79],{"answer":16,"createTime":5,"id":17,"options":18,"question":23,"source":24,"type":25},[],1074219162,[19,20,21,22],"5","6","8","10","自2018年1月1日起,当年具备高新技术企业或科技型中小企业资格的企业,其具备资格年度之前5个年度发生的尚未弥补完的亏损,准予结转以后年度弥补,最长结转年限由5年延长至( )年","v2",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":35},[],1074219164,[30,31,32,33],"个人出租住房暂按4%","房产的租金收入包括货币收入和实物收入","对出租房产,租赁双方签订的租赁合同约定有免收租金期限的,免收租金期间免交房产税","对出租房产,租赁双方签订的租赁合同约定有免收租金期限的,免收租金期间由产权所有人按照房产原值缴纳房产税","下列关于房产税从租计征的说法正确的是( )",1,{"answer":37,"createTime":5,"id":38,"options":39,"question":40,"source":24,"type":41},[],1074219169,[8,9],"工业噪声,一个单位的同一监测点当月有多个监测数据超标的,以最高一次超标声级计算应纳税额.声源一个月内累计昼间超标不足15昼或者累计夜间超标不足15夜的,分别减半计算应纳税额.( )",3,{"answer":43,"createTime":5,"id":44,"options":45,"question":46,"source":24,"type":41},[],1074219173,[8,9],"房产原值应包括与房屋不能分割的各种附属设备或一般不单独计算价值的配套设施.如暖气、照明、通风等设备;电力、电讯、给排水、电梯等.无论会计核算中是否单独记账与核算,均应并入原值计税.对于更换房屋附属设备和配套设施的,在将其价值计入房产原值时,可扣减原来相应设备和设施的价值.( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":51,"source":24,"type":41},[],1074219322,[8,9],"员工因拥有股权而参与企业税后利润分配取得的所得应按照"利息、股息、红利所得"缴纳个人所得税.( )",{"answer":53,"createTime":5,"id":54,"options":55,"question":60,"source":24,"type":25},[],1074219391,[56,57,58,59],"应税船舶在吨税执照期限内,因修理导致净吨位变化的,吨税执照无效","应税船舶应当自收到退税通知之日起三个月内办理有关退还手续","海关应当自受理退税申请之日起30日内查实并通知应税船舶办理退还手续","吨税执照在期满前毁损或者遗失的,应当向原发照海关书面申请核发《吨税执照》副本,不再补税","根据船舶吨税的规定,下列说法中,不正确的是( )",{"answer":62,"createTime":5,"id":63,"options":64,"question":65,"source":24,"type":41},[],1074219465,[8,9],"对中国教育发展基金会的捐赠可以其申报的应纳税所得额30%为限额扣除.( )",{"answer":67,"createTime":5,"id":68,"options":69,"question":75,"source":24,"type":35},[],1074219468,[70,71,72,73,74],"净吨位,是指由船籍国(地区)政府授权签发或者授权签发的船舶吨位证明书上标明的净吨位","应税船舶负责人缴纳船舶吨税或者提供担保后,海关按照其申领的执照期限填发《吨税执照》","应税船舶在离开港口办理出境手续时,应当交验《吨税执照》","应税船舶负责人申领《吨税执照》时,不需要提供船舶吨位证明","应税船舶在《吨税执照》期限内,因税目税率调整或者船籍改变而导致适用税率变化的,《吨税执照》继续有效","下列各项中,符合船舶吨税应纳税额计算规定的有( )",{"answer":77,"createTime":5,"id":6,"options":78,"question":13,"source":24,"type":41},[],[8,9],{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":24,"type":35},[],1074219608,[83,84,85,86],"环保税的征税范围包括大气污染物、水污染物、固体废物和噪声四大类,不是对单一污染物征税,属于综合型环境税","环保税的纳税义务人是在我国领域和管辖的其他海域直接向环境排放应税污染物的企事业单位和其他生产经营者,企事业单位和其他生产经营者向依法设立的污水集中处理、生活垃圾集中处理场所排放应税污染物,照章征收环保税","对大气污染物、水污染物规定了幅度定额税率,具体适用税额的确定和调整,由省、自治区、直辖市人民政府在规定的幅度内提出","环保税采用纳税人自行申报、税务征收、环保检测、信息共享的征管方式","下列关于环保税特点的说法正确的是( )"]