【单选题】【消耗次数：1】
采用超额累进税率征收的税种是（ ）。
①
资源税
②
土地增值税
③
个人所得税
④
企业所得税
参考答案：
复制
纠错
相关题目
【单选题】
企业作为个人所得税的扣缴义务人，应按规定扣缴该职工应缴纳的个人所得税。代扣个人所得税时，其账务处理为（）。
①
借：应付职工薪酬;贷：应交税费——代扣代缴个人所得税
②
借：管理费用;贷：应交税费———代扣代缴个人所得税
③
借：固定资产;贷：应交税费——应交个人所得税
④
借：其他应收款一一代扣个人所得税;贷：应交税费——代扣代缴个人所得税
【单选题】
下列所得中，应按“偶然所得”征收个人所得税的是（ ）。
①
个人因参加企业的有奖销售活动而取得的奖品所得
②
个人处置打包债权取得的所得
③
个人将文字作品手稿原件拍卖所得
④
退休人员再任职取得的工资所得
随机题目
【单选题】
The engineers are going through with their highway project, ____the expenses have risen.
①
even though
②
just because
③
now that
④
as though
【单选题】
A police officer claimed he had attempted to ____ paying his fare.
①
avoid
②
reject
③
refuse
④
neglect
【单选题】
The students were not____ to leave the classroom without an adequate reason.?
①
permitted ?
②
remitted ?
③
admitted ?
④
emitted?
【单选题】
It was a minor illness, and she soon ____ it. ?
①
got over ?
②
got on with ?
③
got around ?
④
got out ?
【单选题】
Our English teacher demanded that we ____ to English broadcast every day.
①
listening
②
would listen
③
listen
④
could listen
【单选题】
He ____ have left the campus, for I saw in the classroom just a minute ago
①
mustn’t
②
shouldn’t
③
couldn’t
④
oughtn’t
【单选题】
There isnt any difference between the two. I really dont know ____.
①
where to choose
②
which to choose
③
to choose what
④
to choose which
【单选题】
If we hadn’t got a lift, we ____ the top flat so soon.
①
would not reach
②
can not reach
③
could not have reached
④
will not reach
【单选题】
With the old man____ the way, we had no trouble in finding that mysterious cave.
①
lead
②
to be led
③
leading
④
led