【单选题】【消耗次数:1】
征税国行使居民税收管辖权的前提是( )。
纳税人的居民身份
纳税人的公民身份
纳税人所得来源
纳税人财产所在地
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相关题目
【判断题】 居民税收管辖权的确立是以纳税人与征税国之间的经济联系为前提。
①  正确
②  错误
【简答题】 个人所得税纳税人依据[填空] 和[填空]标准分为居民纳税人和非居民纳税人
【简答题】 个人所得税纳税人依据[填空] 和[填空]标准分为居民纳税人和非居民纳税人
【判断题】 个人所得税的纳税人,依据住所和居住时间划分为居民纳税人和非居民纳税人
①  正确
②  错误
【判断题】 个人所得税的纳税人,依据住所和居住时间划分为居民纳税人和非居民纳税人。
①  正确
②  错误
【多选题】 根据个人所得税法规定,区分居民纳税人和非居民纳税人的判断标准包括()。
①  住所
②  居住时间
③  国籍
④  个人身份
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①  个人通过证券交易所集中交易系统或大宗交易系统转让限售股
②  个人用限售股认购或申购交易型开放式指数基金(ETF)份额
③  个人协议转让限售股
④  个人行使现金选择权将限售股转让给提供现金选择权的第三方
【判断题】 契税的纳税人发生纳税义务时,应向土地、房屋所在地的税收征收机关办理纳税申报。(? ?)
①  正确
②  错误
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①  正确
②  错误
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①  个人通过证券交易所集中交易系统或大宗交易系统转让限售股
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③  个人因依法继承或家庭财产分割让渡限售股所有权
④  个人用限售股偿还上市公司股权分置改革中由大股东代其向流通股股东支付的对价
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