【单选题】【消耗次数：1】
<imgsrc="http://121.251.253.213/doc/a@C698C4ADC93D93531381824327A9FF44.png/download?time=636002474470581793&token=0B9B3D8B57AE0E63ECE153E923BCE509&filename=png"data-url="doc/a@C698C4ADC93D93531381824327A9FF44.png"data-preview_url_ueditor="doc/a@C698C4ADC93D93531381824327A9FF44.png"/>
①
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②
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③
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④
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参考答案：
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相关题目
【单选题】
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①
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③
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【单选题】
<imgsrc="http://121.251.253.213/doc/a@F7DFB53E01818944D852AA5ECC191CEC.png/download?time=636002423040255461&token=7E12063C1087B7CE79120A46C22C77A4&filename=png"data-preview_url_ueditor="doc/a@F7DFB53E01818944D852AA5ECC191CEC.png"data-url="doc/a@F7DFB53E01818944D852AA5ECC191CEC.png"/>
①
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②
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③
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④
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【单选题】
<imgsrc="http://121.251.253.213/doc/a@3EEB543EE4C26953B2F4A84849EF970E.png/download?time=636002407370339938&token=2B860297B4D3A37E02DD8FD066E353D5&filename=png"data-preview_url_ueditor="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"data-url="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@39718BFE07D413FF9B5576D082DF02A2.png/download?time=636002407468308110&token=B91DA8C5350A10D491A51533ABD0C98B&filename=png"data-preview_url_ueditor="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"data-url="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@243286ACC8E46086F734CA856A259C5F.png/download?time=636002407561752274&token=1F3B294A3C4990CC176E288A73F7F41C&filename=png"data-preview_url_ueditor="doc/a@243286ACC8E46086F734CA856A259C5F.png"data-url="doc/a@243286ACC8E46086F734CA856A259C5F.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png/download?time=636002407648644427&token=8F86320F39DFDE390D3A1F566BB8A1B2&filename=png"data-preview_url_ueditor="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"data-url="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"/>
④
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【单选题】
<imgsrc="http://121.251.253.213/doc/a@C822C5255D1BFBC4EFF55E23D4FEA269.png/download?time=636002468341175028&token=CE6F6A3098A2546CA448994156A06B4F&filename=png"data-url="doc/a@C822C5255D1BFBC4EFF55E23D4FEA269.png"data-preview_url_ueditor="doc/a@C822C5255D1BFBC4EFF55E23D4FEA269.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@DBEEBE73CFA7E73C6399957FED644156.png/download?time=636002468484851280&token=43D4A78B0932FDEAAE930017B2517CAC&filename=png"data-url="doc/a@DBEEBE73CFA7E73C6399957FED644156.png"data-preview_url_ueditor="doc/a@DBEEBE73CFA7E73C6399957FED644156.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@46FC620B1AB1E78C4769EE7DEC50E108.png/download?time=636002468571743433&token=A4202C39CC5013BF42AC4A44EF5E4D77&filename=png"data-url="doc/a@46FC620B1AB1E78C4769EE7DEC50E108.png"data-preview_url_ueditor="doc/a@46FC620B1AB1E78C4769EE7DEC50E108.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@6D0DDF8D51FC73666E0CAB6BFD87EC11.png/download?time=636002468660351588&token=77DA416D90A08F2FCD792C6C4373158D&filename=png"data-url="doc/a@6D0DDF8D51FC73666E0CAB6BFD87EC11.png"data-preview_url_ueditor="doc/a@6D0DDF8D51FC73666E0CAB6BFD87EC11.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@B0F0D2D6CBE8FCD42A1FD6230EF28E9F.png/download?time=636002468776259792&token=DC997BA41CF7924924C2AFBC05991177&filename=png"data-url="doc/a@B0F0D2D6CBE8FCD42A1FD6230EF28E9F.png"data-preview_url_ueditor="doc/a@B0F0D2D6CBE8FCD42A1FD6230EF28E9F.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@457B33C69788927B97EE709CCEE252B8.png/download?time=636002410647749695&token=781D4497E11B3670D9CCD8D1B59E3809&filename=png"data-preview_url_ueditor="doc/a@457B33C69788927B97EE709CCEE252B8.png"data-url="doc/a@457B33C69788927B97EE709CCEE252B8.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@A54FF12616A47922F2C33DB081579836.png/download?time=636002410722629826&token=0511666BAE50F73C0EA8D99628F854FF&filename=png"data-preview_url_ueditor="doc/a@A54FF12616A47922F2C33DB081579836.png"data-url="doc/a@A54FF12616A47922F2C33DB081579836.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@6ED0C0B76FD3C5879D169894755AE8BE.png/download?time=636002410840098032&token=8CC944AF7540098611C88DE9976000EB&filename=png"data-preview_url_ueditor="doc/a@6ED0C0B76FD3C5879D169894755AE8BE.png"data-url="doc/a@6ED0C0B76FD3C5879D169894755AE8BE.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@899EDA616127ED81EA199B36DA1042CD.png/download?time=636002410929486189&token=E34E047DA33366C6B2270424EF901842&filename=png"data-preview_url_ueditor="doc/a@899EDA616127ED81EA199B36DA1042CD.png"data-url="doc/a@899EDA616127ED81EA199B36DA1042CD.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@CBE8C80103D1EBD715F7A25059F97918.png/download?time=636002411045082392&token=9322A96C93EAFF8C8E0ABBC50DF4B253&filename=png"data-preview_url_ueditor="doc/a@CBE8C80103D1EBD715F7A25059F97918.png"data-url="doc/a@CBE8C80103D1EBD715F7A25059F97918.png"/>
【单选题】
<imgdata-url="doc/a@CF364D682E7EDC3D6F4E30F2BB4F580C.png"data-preview_url_ueditor="doc/a@CF364D682E7EDC3D6F4E30F2BB4F580C.png"src="http://121.251.253.213/doc/a@CF364D682E7EDC3D6F4E30F2BB4F580C.png/download?time=635997629330923755&token=1279F1B02A815952B66C14C416407130&filename=png"/>
①
<imgdata-url="doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png"data-preview_url_ueditor="doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png"src="http://121.251.253.213/doc/a@FD3BE4B9A603A28900BA1CE5A4917F8F.png/download?time=635997629504240060&token=541E9A5C2B0C3ED87051C8D3BDF24F82&filename=png"/>
②
<imgdata-url="doc/a@7A41590BEFCFCBE74C6F7E89E7967805.png"data-preview_url_ueditor="doc/a@7A41590BEFCFCBE74C6F7E89E7967805.png"src="http://121.251.253.213/doc/a@7A41590BEFCFCBE74C6F7E89E7967805.png/download?time=635997629627012275&token=B43E29170C3B3757C96EB1A856117760&filename=png"/>
③
<imgdata-url="doc/a@99F8D6DB9EB3FB1C901B53915B0A099D.png"data-preview_url_ueditor="doc/a@99F8D6DB9EB3FB1C901B53915B0A099D.png"src="http://121.251.253.213/doc/a@99F8D6DB9EB3FB1C901B53915B0A099D.png/download?time=635997629743700480&token=080FC0D2FF79A92E265FCC56F38259B3&filename=png"/>
④
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【单选题】
<imgsrc="http://121.251.253.213/doc/a@F40089C6EE85E2D136211F10253A5698.png/download?time=636002405281028268&token=97BDD00CEAA6E56F32B8E987DD49B9AA&filename=png"data-preview_url_ueditor="doc/a@F40089C6EE85E2D136211F10253A5698.png"data-url="doc/a@F40089C6EE85E2D136211F10253A5698.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@E99A777F88517CA13AAE35DD30DBB71F.png/download?time=636002405398808475&token=4D7248307C9F6F80208444D59D17659B&filename=png"data-preview_url_ueditor="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"data-url="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png/download?time=636002405516900683&token=EDAE071674E78C3719A53AA00F69D4F1&filename=png"data-preview_url_ueditor="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"data-url="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png/download?time=636002405634056888&token=78165392C86D653738CFFD74D7B01289&filename=png"data-preview_url_ueditor="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"data-url="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@344592340C9884191FD3C1CA39FDAF73.png/download?time=636002405754957101&token=1CE4D33A49B8C5924089001A4BEECB53&filename=png"data-preview_url_ueditor="doc/a@344592340C9884191FD3C1CA39FDAF73.png"data-url="doc/a@344592340C9884191FD3C1CA39FDAF73.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@D652C917A063EE2A46E590A7234DED3A.png/download?time=635998750773993466&token=DD693311A8090F3A2951624C8EB13C5F&filename=png"data-preview_url_ueditor="doc/a@D652C917A063EE2A46E590A7234DED3A.png"data-url="doc/a@D652C917A063EE2A46E590A7234DED3A.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png/download?time=636002385400665350&token=EB69AC16C52E457BF2A230500D3F68EA&filename=png"data-preview_url_ueditor="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"data-url="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png/download?time=636002385529677577&token=CA9CB3B351F7B4D51B8ABF3784871650&filename=png"data-preview_url_ueditor="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"data-url="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png/download?time=636002385695505868&token=4A18791493123A1CDCDA3CA2A4D6BBDD&filename=png"data-preview_url_ueditor="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"data-url="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png/download?time=636002385869446174&token=1AE71C99AE1DDBB2BB64D36B428AAAF3&filename=png"data-preview_url_ueditor="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"data-url="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@F4481B790DEA53F8BA784340D9E7DBD5.png/download?time=636002471591908737&token=C9861E965BE2A3F88E19FDB83A015858&filename=png"data-url="doc/a@F4481B790DEA53F8BA784340D9E7DBD5.png"data-preview_url_ueditor="doc/a@F4481B790DEA53F8BA784340D9E7DBD5.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@49AD58B83D74079A52B9BC9D580A57F0.png/download?time=636002471674588883&token=5D0CC3E9D5071B5B99D33E11198168CF&filename=png"data-url="doc/a@49AD58B83D74079A52B9BC9D580A57F0.png"data-preview_url_ueditor="doc/a@49AD58B83D74079A52B9BC9D580A57F0.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@7EFC8C78A5255FC23D2408BA7460C4B1.png/download?time=636002471771153052&token=C4DD6005C7D6AB83CC98365C90E96F7F&filename=png"data-url="doc/a@7EFC8C78A5255FC23D2408BA7460C4B1.png"data-preview_url_ueditor="doc/a@7EFC8C78A5255FC23D2408BA7460C4B1.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@08C1F1E9561C37C7D96249E0FF936B6A.png/download?time=636002471855705201&token=48F4A7689592EAC7AC51D4A9DC7C61E9&filename=png"data-url="doc/a@08C1F1E9561C37C7D96249E0FF936B6A.png"data-preview_url_ueditor="doc/a@08C1F1E9561C37C7D96249E0FF936B6A.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@33BDC224DA6CE3012ADE43A9FC77D6D6.png/download?time=636002471973797408&token=349E4644A1E20C4BDE3E18EC7BF17375&filename=png"data-url="doc/a@33BDC224DA6CE3012ADE43A9FC77D6D6.png"data-preview_url_ueditor="doc/a@33BDC224DA6CE3012ADE43A9FC77D6D6.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@9869E09EAF43605DEA686A47F51A268B.png/download?time=636002424844710630&token=3D81364A57C5910712E8421E058F4DFB&filename=png"data-preview_url_ueditor="doc/a@9869E09EAF43605DEA686A47F51A268B.png"data-url="doc/a@9869E09EAF43605DEA686A47F51A268B.png"/>
①
1
②
2
③
1/2
④
<imgsrc="http://121.251.253.213/doc/a@CF1BE005D8413A8F3A904618D0778415.png/download?time=636002424987918882&token=9C9A326147FAB1EC1580EE862DDAA93A&filename=png"data-preview_url_ueditor="doc/a@CF1BE005D8413A8F3A904618D0778415.png"data-url="doc/a@CF1BE005D8413A8F3A904618D0778415.png"/>
随机题目
【单选题】
某外商投资企业2018年度境内所得应纳税所得额为150万元，在全年已预缴税款35万元，来源于境外某国税前所得50万元，境外实纳税款15万元，该企业当年汇算清缴应补（退）的税款为（ ）万元。
①
15
②
2.5
③
12.5
④
18
【单选题】
某家具厂2018年销售收入3000万元，出租设备收入200万元，广告费和业务宣传费640万元。则计算应纳税所得额时应调整所得是（ ）万元。
①
160
②
190
③
480
④
450
【单选题】
某企业2019年3月1日向某企业借入经营性资金400万元，借款期1年，支付利息费用28万元。假定当年银行同期同类贷款年利息率为6%，该企业在计算2019年应纳税所得额时，可以扣除的利息费用是（ ）。
①
30万元
②
28万元
③
24万元
④
20万元
【单选题】
根据企业所得税法律制度的规定，下列关于企业所得税收入表述中，不正确的是（ ）。
①
销售商品采用托收承付方式的，在办妥托收手续时确认收入
②
企业促销提供的商业折扣，应按折扣后的金额计入企业的收入
③
销售商品以旧换新的，销售商品应当按照销售商品收入确认条件确认收入，回收的商品作为购进商品处理
④
企业为鼓励债务人在规定期限付款提供的现金折扣，应冲减企业的收入
【单选题】
境内公司向乙境外公司支付1000万股息，境内企业所得税税率25%，境外乙公司预提10%企业所得税，甲公司应代扣代缴企业所得税计算正确的是（ ）。
①
1000×10%
②
1000×（1-25%）×10%
③
1000×（1-25%）×50%×10%
④
1000×25%
【单选题】
2018年某企业当年实现自产货物销售收入500万元，当年发生计入销售费用中的广告费80万元，企业当年可以税前扣除的广告费是（ ）。
①
35万元
②
50万元
③
75万元
④
95万元
【单选题】
下列各项中，属于个人所得税居民纳税人的是（）。
①
在中国境内无住所
②
在中国境内无住所且不居住的个人
③
在中国境内无住所，而在境内居住满3个月的个人
④
在中国境内有住所的个人
【单选题】
某人自建房屋一栋，造价38000元。建成后转让房屋，取得收入60000元，支付合理费用2500元，其应缴纳的个人所得税为（ ）元。
①
3900
②
4400
③
11500
④
12000