【单选题】【消耗次数:1】
个人取得下列收入,按“股息、红利”所得征收个人所得税的是()。
国债利息
从上市公司取得股息红利
国家发行的金融债券利息
教育储蓄存款利息
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相关题目
【单选题】 股息、利息、红利所得,以()为应纳个人所得税所得额。
①  每年收入额
②  每次收入额
③  每季收入额
④  每月收入额
【判断题】 国债利息收入征收个人所得税。(  )
① 
② 
【判断题】 证券投资基金从挂牌公司取得的股息红利所得,不征收个人所得税。(  )
① 
② 
【多选题】 下列关于上市公司股息红利差别化个人所得税政策的表述中,正确的有(  )。
①  个人从公开发行和转让市场取得的上市公司股票,持股期限超过1年的,股息红利所得暂免征收个人所得税
②  个人从公开发行和转让市场取得的上市公司股票,持股期限在1个月以内(含1个月)的,其股息红利所得全额计入应纳税所得额
③  个人转让股票时,按照先进先出的原则计算持股期限,即证券账户中先取得的股票视为先转让
④  对个人持有的上市公司限售股,解禁后取得的股息红利,按照规定计算纳税,持股时间自解禁日起计算;解禁前取得的股息红利全额计入应纳税所得额,适用20%的税率计征个人所得税
【判断题】 关于企业资产评估增值转增个人股本时个人所得税处理。文件规定,个人股东从被投资企业取得的、以企业资产评估增值转增个人股本的部分,属于企业对个人股东股息、红利性质的分配,按照“利息、股息、红利所得”项目计征个人所得税。(  )
① 
② 
【判断题】 个人持有挂牌公司的股票,持股期限不超过1年的,对股息红利所得暂免征收个人所得税。(  )
① 
② 
【单选题】 股息、利息、红利所得的应纳税所得额是()。
①  每年收入额
②  每季度收入额
③  每次收入额
④  每月收入额
【简答题】 利息、股息、红利所得适用[填空1]的比例税率
【判断题】 对个人转让从上市公司公开发行和转让市场取得股票的所得继续免征个人所得税,保持政策的稳定。( )
① 
② 
【判断题】 对证券投资基金从证券市场中取得的收入,包括买卖股票、债券的差价收入,股权的股息红利,债券的利息收入及其他收入等,暂不征收企业所得税。(  )
① 
② 
随机题目
【单选题】 Which of the following is not right about Mark Twain’s writing style?
①  ungrammatical and complicated
②  colloquial and concrete
③  remarkable humor
④  deep influence on contemporary writers
【单选题】 After the Civil War America was transformed from ______ to ______.
①  an agrarian community … an industrialized and commercialized society
②  an agrarian community … a society of freedom and equality
③  a poor and backward society … an industrialized and commercialized society
④  an industrialized and commercialized society … a highly developed society
【单选题】 Which of the following is NOT right about Mark Twains style of language?
①  His sentence structures are long, ungrammatical and difficult to read.
②  His words are colloquial, concrete and direct in effect.
③  His humor is remarkable and characterized by puns, straight-faced exaggeration, repetition and anti-climax.
④  His style of language had exerted rather deep influence on the contemporary writers.
【判断题】 The Transcendentalist group includes two of the most significant writers America has produced so far, Emerson and Henry David Thoreau.
①  正确
②  错误
【判断题】 At the Reason and Revolution Period, Americans were influenced by the European movement called Romanticism Movement.
①  正确
②  错误
【判断题】 In the novel Moby Dick, the rebellious struggle of Captain Ahab was thought to be against the white whale.
①  正确
②  错误
【判断题】 In William Cullen Bryant’s poem “Thanatopsis”, the title means view of death.
①  正确
②  错误
【单选题】 About the novel The Scarlet Letter, which of the following statements is NOT right?
①  Its very hard to say that it is a love story or a story of sin.
②  Its a highly symbolic story and the author is a master of symbolism.
③  Its mainly about the moral, emotional and psychological effects of the sin upon the main characters and the people in general.
④  In it the letter A takes the same symbolic meaning throughout the novel.
【单选题】 In the novel Moby Dick, the rebellious struggle of Captain Ahab was thought to be against ____.
①  the white whale
②  the gliding great demon of the seas of life
③  the overwhelming, mysterious vastness of the universe and the awesome forces
④  the savage harpooners and the motley crew
【单选题】 The Romantic Period in American literature stretches from the end of the 18th century to the outbreak of _________.
①  the Revolutionary War
②  the Civil War
③  the War for Independence
④  World War