【单选题】【消耗次数:1】
采用超额累进税率征收的税种是( )。
资源税
土地增值税
个人所得税
企业所得税
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相关题目
【多选题】 下列各项中,适用超额累进税率计征个人所得税的有( )。
①  经营所得
②  工资薪金所得
③  财产转让所得
④  偶然所得
【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
【多选题】 个人所得税的税率有()。
①  45%
②  35%
③  25%
④  20%
【多选题】 应按“偶然所得”征收个人所得税的有( )。
①  购买福利彩票所得奖金
②  转让财产所得
③  参加有奖销售所得奖金
④  存款利息所得
【多选题】 应按“偶然所得”征收个人所得税的有( )。
①  A.购买福利彩票所得奖金
②  B.转让财产所得
③  C.参加有奖销售所得奖金
④  D.存款利息所得
【多选题】 应按“偶然所得”征收个人所得税的有( )。
①  A.购买福利彩票所得奖金
②  B.转让财产所得
③  C.参加有奖销售所得奖金
④  D.存款利息所得
【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
【单选题】 新个人所得税法下,经营所得适用(  )级超额累进税率。
①  2
②  3
③  5
④  7
【单选题】 个人将股权赠与( )征收个人所得税。
①  配偶
②  父母
③  子女
④  同事
【判断题】 个人所得税是对个人取得的应税所得征收的一种税。( )
①  正确
②  错误
随机题目
【单选题】 The old houses are being pulled down to _______ a new office block.
①  make room for
②  make use of
③  take the place of
④  supply with
【单选题】 It is generally considered unwise to give a child ______ he or she wants.
①  however
②  whatever
③  whichever
④  whenever
【单选题】 Those who have applied for the post()in the office.
①  are being interviewed
②  are interviewing
③  interviewing
④  to be interviewing
【单选题】 As we can no longer wait for the delivery of our order, we have to ____ it.
①  postpone
②  refuse
③  delay
④  cancel
【单选题】 establish a __________
①  new product
②  public company
③  sole trader
④  limited company
【单选题】 If one ()  by vanity, he will be very particular about other’s clothing and appearance.
①  overcomes
②  is overcome
③  overcame
④  has been overcame
【单选题】 Tom, what did you do with my documents? I have never seen such a _______ and disorder!
①  mess
②  mass
③  guess
④  bus
【单选题】 Unbelievable! I have failed my final exam for mathematics!____________
①  Good luck.
②  Cheer up.
③  Go ahead.
④  No problem.
【单选题】 Niagara Falls is a great tourist _____, drawing millions of visitors every year.
①  attention
②  attraction
③  appointment
④  arrangement
【单选题】 How was your trip to Paris, Mary? ____________
①  Oh, wonderful indeed.
②  I went there alone.
③  The guide showed me the way.
④  By plane and by bus.