【单选题】
根据个人所得税专项附加扣除暂行办法的有关规定,下列表述中,正确的是___
A. 纳税人发生的医药费用支出只能由本人享受大病医疗专项附加扣除
B. 个人接受本科及以上学历(学位)继续教育,符合规定扣除条件的,可以选择由其父母扣除
C. 夫妻双方婚前分别购买住房发生的首套住房贷款,其贷款利息支出,可在婚后分别按扣除标准的100%扣除
D. 夫妻双方主要工作城市相同的,只能由一方扣除住房租金支出
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【单选题】
根据个人所得税专项附加扣除暂行办法的有关规定,下列表述中,正确的是___
A. 子女教育支出按照每个家庭每月1000元的标准定额扣除
B. 纳税人接受技能人员职业资格继续教育的支出,在取得相关证书之后的每一年按照3600元定额扣除
C. 纳税人发生的大病医疗支出,在80000元限额内据实扣除
D. 纳税人为独生子女的,赡养老人支出按照每月2000元的标准定额扣除
【单选题】
下列津贴、补贴中,需要并入工资、薪金所得缴纳个人所得税的是___
A. 独生子女补贴
B. 托儿补助费
C. 加班补贴
D. 差旅费津贴
【单选题】
根据个人所得税法相关规定,下列项目中属于“经营所得”的是___
A. 个人独资企业用本企业资金为优秀员工购买小汽车
B. 上市公司个人股东从该公司借款,在该纳税年度终了后既不归还又未用于公司生产经营
C. 合伙企业的个人投资者用企业资金为本人购买房屋
D. 有限责任公司的个人投资者用公司资金为本人购买房屋
【单选题】
对个人代销彩票取得的所得计征个人所得税时,适用的税目是___
A. 劳务报酬所得
B. 工资、薪金所得
C. 偶然所得
D. 经营所得
【单选题】
下列各项中,应按照“财产转让所得”计算征收个人所得税的是___
A. 境内上市公司的股票转让所得
B. 转让自用10年并且是家庭唯一居住用房取得的所得
C. 职工个人以股份形式取得的拥有所有权的企业量化资产
D. 转让受赠房产的所得
【单选题】
下列各项中,按照“偶然所得”计算缴纳个人所得税的是___
A. 甲在某商场累计消费50000元,商场根据甲的消费积分反馈礼品
B. 乙在某商场消费5000元,商场给予其额外抽奖机会,乙获得电饭煲一个
C. 丙在某商场以七折的优惠价格购买冰箱台
D. 丁在某商场买西服的同时取得商家赠送的领带一条
【单选题】
居民个人取得的下列应税所得中,按次计征个人所得税的是___
A. 劳务报酬所得
B. 稿酬所得
C. 工资、薪金所得
D. 财产转让所得
【单选题】
张某是一名资深股民。2019年因持有年初购入的A上市公司股票,取得股息5万元。年末将所持有的A公司股票全部转让,取得转让所得20万元;因持有年初购入的B非上市公司股权,取得股息8万元,当即通过当地公益性社会组织向贫困地区捐赠3万元。针对上述所得,张某需缴纳个人所得税___万元
A. 1.12
B. 1.62
C. 2.12
D. 5.62
【单选题】
扣缴义务人每月或者每次预扣、代扣的税款,应当在次月（）内缴入国库并向税务机关报送《个人所得税扣缴申报表》___
【单选题】
扣缴义务人向居民个人支付工资、薪金所得时,应当按照累计预扣法计算预扣税款,并按( )办理扣缴申报___。
【单选题】
张某于2019年3月初在甲公司入职,甲公司发放5月份工资扣缴税款时,累计减除费用按( )元计算___。
A. 5000
B. 10000
C. 15000
D. 25000
【单选题】
张某于2019年3月初在甲公司入职,月工资、薪金收入为20000元。张某每月自行负担符合规定的三险一金2000元.企业年金个人缴费400元(属于标准内的部分),对于专项附加扣除张某选择在办理汇算清缴时扣除。甲公司5月份应预扣预缴张某个人所得税___。
A. 378
B. 504
C. 882
D. 1260
【单选题】
个人与其关联方之间的业务往来不符合独立交易原则而减少本人或者其关联方纳税额且无正当理由的,税务机关有权按照合理方法进行纳税调整,需要补税款的,应当补征税款,并依法加收利息。依法加征的利息。应当按照税款所属纳税申报期最后一日中国人民银行公布的( )计算,自税款纳税申报期满次日起至补缴税款期限届满之日止按日加收___。
A. 当日人民币存款基准利率
B. 当日人民币货款基准利率
C. 与补税期间同期的人民币存款基准利率
D. 与补税期间同期的人民币贷款基准利率
【单选题】
中国公民李某2019年1月取得全年一次性奖金36000元,当月另取得工资收入4000元,就全年一次性奖金收入李某选择单独计税,李某当月就全年一次性奖金缴纳的个人所得税为___。
A. 15
B. 1080
C. 3390
D. 6390
【单选题】
根据个人所得税法的相关规定,下列关于居民个人2019年取得全年一次性奖金的表述中错误的是___
A. 居民个人取得的全年一次性奖金,在2021年12月31日前可以选择并人当年综合所得计税,也可以选择单独计税
B. 在一个纳税年度内,对每一个纳税人全年一次性奖金单独计税的计税办法只允许采用一次
C. 如果选择单独计税,需用全年一次性奖金除以12之后的商数,确定税率和速算扣除数
D. 半年奖和季度奖应并入全年一次性奖金中计算个人所得税
【单选题】
张某在A公司任职,月工资8000元，2019年3月A公司以68万元(不含增值税)的价格向其出售一套100平方米的住房,房屋的市场价格为90万元(不含增值税),该住房系公司2017年以80万元的价格购置。当月A公司应扣缴张某个人所得税合计___
A. 9570
B. 11880
C. 27170
D. 42680
【单选题】
张某退休后,按月领取退休工资3000元和年金2000元,已知缴纳年金时所缴纳的年金未承担过税负。张某退休后每月应缴纳个人所得税___
【单选题】
中国公民张某2019年3月底与中国境内的甲公司解除了劳动关系,甲公司一次性支付张某经济补偿金250000元.生活补助费50000元。已知张某所在地上年职工平均工资为5000元/月,张某应就其取得的补偿收入缴纳个人所得税___
A. 0
B. 4480
C. 9480
D. 73080
【单选题】
中国公民张某为某事业单位的职员，2019年1月初办理了提前退休手续,取得一次性补贴收入360000元,张某办理提前退休手续时还有3年到法定退休年龄。张某应就其一次性补贴收入缴纳个人所得税___
A. 10800
B. 10440
C. 28440
D. 57480
【单选题】
中国公民张某为境内某上市公司总经理,公司于2017年实施股票期权计划,张某获得公司授予的不可公开交易股票期权40000份,授予价格为每份5元，当日公司股票的收盘价为7元。2019年2月1日,张某对上述40000份股票期权全部行权,当日公司股票收盘价为9元。2019年8月初,因持有行权后的股票,张某取得股息收入2万元;8月底,张某转让行权后的股票,取得收入40万元。下列表述中,正确的是___
A. 张某就授权日取得所得缴纳个人所得税40000元
B. 张某就行权所得缴纳个人所得税15080元
C. 张某就股息所得缴纳个人所得积4000元
D. 张某就转让所得缴纳个人所得税40000元
【单选题】
2019年1月份,中国公民张某由一中方企业派往国内一外商投资企业工作,雇佣单位每月支付张某工资12000元,同时张某每月向派遣单位上缴2000元的费用(可提供相关证明)。1月雇佣单位应预扣预缴张某个人所得税___
A. 150
B. 210
C. 300
D. 360
【单选题】
依法批准设立的非营利性研究开发机构和高等学校根据规定,从职务科技成果转化收入中给予科技人员的现金奖励可减按( )计入科技人员当月"工资、薪金所得”,依法缴纳个人所得税___。
A. 30%
B. 50%
C. 75%
D. 100%
【单选题】
根据个人所得税法的相关规定,对扣缴义务人按照规定扣缴的税款,按年付给（）的手续费___。
【单选题】
中国公民张某为某高校教授,2019年1月受某上市公司邀请于每个周末去该公司演讲一次,每次该公司支付张某3000元报酬。该上市公司1月应预扣预缴张某个人所得税___
A. 210
B. 360
C. 1760
D. 1920
【单选题】
北京市公民张某是一名证券经纪人,2019年全年取得不含增值税的佣金收入240000元,缴纳附加税费合计为864元,办理年度综合所得汇算清缴时,全年佣金收入计入综合所得的金额为___。
A. 131136
B. 144000
C. 143136
D. 171936
【单选题】
中国公民张某是一名专业作者,2019年3月出一部短篇小说,取得稿酬50000元;当月,该小说在另一报社连载,共计连载31期,每期报社支付张某稿酬1000元。就上述所得,张某共被预扣预缴个人所得税___。
A. 6468
B. 9072
C. 9240
D. 13960
【单选题】
中国公民张某是一名专业作者,2019年3月将自己的小说手稿原件拍卖,取得收入10万元。针对该笔收入,张某被预扣预缴个人所得税___。
【单选题】
根据个人所得税法的相关规定,下列各项专项附加扣除中必须按年扣除的是___
A. 子女教育支出
B. 住房贷款利息支出
C. 大病医疗支出
D. 赡养老人支出
【单选题】
根据个人所得税法的相关规定,下列各项中,属于专项扣除的是___
A. 基本医疗保险
B. 继续教育支出
C. 符合规定的商业健康保险
D. 符合规定的企业年金
【单选题】
下列关于个体工商户个人所得税计税办法表述不正确的是___
A. 以融资租赁方式租入固定资产发生的租赁费支出，按照租赁期限均匀扣除
B. 个体工商户参加财产保险，按照规定缴纳的保险费，准予扣除
C. 个体工商户发生的合理的劳动保护支出，准予扣除
D. 个体工商户在生产经营活动中发生的合理的不需要资本化的借款费用，准予扣除
【单选题】
中国公民张某兄妹共4人,张某的父母均已过60周岁,同时张某还需赡养年迈的爷爷奶奶。2019年张某申报缴纳个人所得税时,最多可以扣除的赡养老人支出为___。
A. 6000
B. 12000
C. 18000
D. 24000
【单选题】
中国公民张某的大女儿在美国读研究生，小女儿在某学校的高中二年级就读。2019年4月其小女儿因病休学一个月但学籍继续保留,当年张某的两个女几各自有3个月的寒暑假期。经与妻子约定子女教育支出在张某一方扣除。2019年张某申报缴纳个人所得税时,可以扣除的子女教育支出为___
A. 12000
B. 17000
C. 23000
D. 24000
【单选题】
中国公民张某及其妻子在2019年均发生了与基本医保相关的医药费用支出。张某的医药费用支出扣除医保报销后个人负担(医保目录范围内的自付部分,下同)16000元,其妻子的医药费用支出扣除医保报销后个人负担100000元。张某夫妇选择在张某一方扣除大病医疗支出，则张某在个人所得税汇算清缴时一共可以扣除的大病医疗支出为___
A. 81000
B. 86000
C. 96000
D. 116000
【单选题】
根据个人所得税法的相关规定,下列各项中,不属于纳税人(非独生子女)赡养老人支出的扣除方式的是___
A. 均摊
B. 赡养人指定分摊
C. 约定分摊
D. 被赡养人指定分摊
【单选题】
根据试点地区开展个人税收递延型商业养老保险的相关规定,取得工资薪金、连续性劳务报酬所得的个人,其缴纳的保费准予在申报扣除当月计算应纳税所得额时予以限额据实扣除,扣除限额为___
A. 定额1000元
B. 当月工资薪金.连续性劳务报酬收入
C. 按照当月工资薪金、连续性劳务报酬收入的6%和1000元孰低办法确定
D. 按照当月工资薪金、连续性劳务报酬收入的6%和1000元孰高办法确定
【单选题】
自2019年1月1日至2021年12月31日，建档立卡贫困人口从事个体经营的，自办理个体工商户登记当月起，在3年（36个月）内按每户每年（）元为限额依次扣减其当年实际应缴纳的增值税、城市维护建设税、教育费附加、地方教育附加和个人所得税___。
A. 6000
B. 8000
C. 10000
D. 12000
【单选题】
下列关于深港股票市场交易互联互通机制试点个人所得税的规定的表述,错误的是___。
A. 内地个人投资者通过深港通投资香港联交所上市股票取得的转让差价所得自2016年12月5日起至2019年12月4日止,暂免征收个人所得税
B. 对香港市场个人投资者投资深交所上市A股取得的转让差价所得，暂免征收所得税
C. 内地个人投资者通过深港通投资香港联交所上市H股取得的股息红利,由H股公司按照20%的税率代扣个人所得税
D. 对香港市场个人投资者投资深交所上市A股取得的股息红利所得,执行按持股时间实行差别化征税政策
【单选题】
约翰为境外某国知名作家(在中国境内无住所也不居住),2019年2月约翰的部长篇小说在我国出版,取得境内支付稿酬收入150000元。出版单位应扣缴约翰个人所得税___。
A. 16880
B. 22640
C. 24000
D. 38840
【单选题】
某个体工商户发生的下列支出中,允许在个人所得税税前扣除的是___
A. 家庭生活用水支出
B. 生产经营过程中实际发生的转让财产损失
C. 已预缴的个人所得税税款
D. 向某单位运动会的赞助支出
【单选题】
中国公民张某2019年将其拥有的闲置住房出租给李某居住,合同约定每月不含增值税租金6000元,已按规定缴纳相关税费120元，1月发生房屋修缮费用1200元,支付的修缮费及缴纳的相关税费均能提供合法票据。张某1月和2月取得的租金收入应缴纳的个人所得税合计为___
A. 825.6
B. 836.8
C. 844.8
D. 864
推荐试题
【单选题】
Q1: What does the man suggest that the woman do this weekend?___
A. Read J .K .Rowling's first book .
B. Go to buy a new Harry Potter book .
C. Watch BBC news about J .K .Rowling .
D. Take her cousin to see a new Harry Potter movie .
【单选题】
Q2: Where did J. K. Rowling come up with the idea for Harry Potter?___
A. At a cafe .
B. On a train .
C. At a cinema .
D. In a bookstore .
【单选题】
Q3: What are J. K. Rowling’s future plans?___
A. She won't write any more books .
B. She will write more magic stories .
C. She hasn't said anything about her future plans .
D. She said she would work on more serious subjects .
【单选题】
Q4: What are the two speakers mainly talking about?___
A. J.K. Rowling's secret .
B. J .K .Rowling's writing plan .
C. A new book by J .K.Rowling.
D. An interview with J .K .Rowling .
【单选题】
Q1: What happened when Stephen tried to remove a bottle of milk from the refrigerator?___
A. He broke the milk bottle .
B. He fell down on the floor .
C. He made a mess inside the refrigerator .
D. He spilled the milk over the kitchen floor .
【单选题】
Q2: What did Stephen’s mother do when she came into the kitchen？___
A. She gave him a long lecture .
B. She shouted at him in anger .
C. She enjoyed the wonderful mess .
D. She cleaned up the mess with him .
【单选题】
Q3: What did Stephen’s mother teach him later?___
A. How to do an experiment .
B. How to carry a milk bottle .
C. How to clean up spilled milk .
D. How to avoid making mistakes .
【单选题】
Q4: What did Stephen learn from this experience?___
A. Mistakes can become learning opportunities .
B. Mistakes are just like scientific experiments .
C. One should sometimes make mistakes .
D. One should try to avoid making mistakes .
【单选题】
Q1: Why is surfing the man’s favorite activity?___
A. Because he likes the sunny weather.
B. Because he wants to challenge himself .
C. Because it can help solve his sleeping problem .
D. Because it can help him forget all his troubles .
【单选题】
Q2: What is the woman going to do this weekend?___
A. To go sailing .
B. To go surfing .
C. To go to the beach .
D. To go to her nephew's .
【单选题】
Q3: What does the woman love doing?___
A. Going to visit relatives.
B. Enjoying the warm sun on the beach .
C. Building sand castles with her niece and nephew .
D. Playing in the sand and jumping in the waves .
【单选题】
Q4: What does the man remember doing with his brothers?___
A. Surfing in the sea .
B. Collecting seashells .
C. Building sand castles .
D. Jumping in the waves .
【单选题】
Q1: According to the survey, what percentage of British adults watched TV in theirfree time?___
A. 89 percent .
B. 84 percent .
C. 76 percent .
D. 71 percent .
【单选题】
Q2: Which age group would be the most likely to visit their friends and relatives?___
A. People aged 16 to 24
B. People aged 25 to 34 .
C. People aged 16 and over .
D. People aged 55 and over .
【单选题】
Q3: What does the speaker say about listening to music as a leisure activity for British people?___
A. People aged 16 to 24 preferred listening to music most .
B. It was getting more and more popular among the British people .
C. It was the third most popular activity among people aged 55 and over .
D. People aged 25 to 34 listened to music more often than those aged 16 to 24 .
【单选题】
Q4: According to the survey, how are leisure activities related to age?___
A. Older people go out to pubs more often . frequently .
B. Younger people go to the cinema less frequently.
C. Older people spend more time reading and gardening .
D. Younger people spend less time visiting friends and family .
【单选题】
Q1: Why was the girl excited?___
A. She is going to have a lot of vanilla ice cream .
B. She won the spelling competition at her school .
C. She is going to the state capital for a competition .
D. She "excellence"correctly,but others didn't .
【单选题】
Q2: What happened when the man was 13 years old?___
A. His family moved to Sacramento to settle down .
B. His family bought him a new suit and a new tie .
C. He went to Sacramento for a spelling competition .
D. He won the first prize in the state spelling competition .
【单选题】
Q3: Why did the man’s mom give him a big hug?___
A. To make him feel better after he lost the first prize .
B. To apologize for not buying him some ice cream .
C. To wish him good luck in the next competition .
D. To congratulate him on winning the first prize .
【单选题】
Q4: What color is the girl going to wear for her next competition?___
A. Red .
B. Blue .
C. Green .
D. Yellow .
【单选题】
Q1: What is this passage mainly about?___
A. Superstitions and science .
B. Tips on how to have good luck .
C. Superstitions in the United States .
D. Rational and superstitious societies .
【单选题】
Q2: According to the passage, what is considered as bad luck?___
A. Walking under a ladder .
B. Dreaming of a black cat .
C. Hanging a mirror in the house .
D. Stepping on one's own shadow .
【单选题】
Q3: Why is it considered bad luck to see a black cat crossing one’s path?___
A. Because black cats look like witches . e witches .
B. Because black cats were thought to be witches .
C. Because black cats bring seven years of bad luck .
D. Because black cats are hard to notice in darkness .
【单选题】
Q4: According to the passage, what will bring people good luck?___
A. Breaking a mirror on purpose .
B. Catching a falling leaf on one's birthday .
C. Finding a on the ground and picking it up .
D. Dreaming of blowing out the candles in one blow .
【单选题】
Q1: How long will the woman spend on her way to and from work by high-speed train?___
A. 4 hours .
B. 2 hours .
C. 1.5 hours .
D. 45 minutes .
【单选题】
Q2: When does the woman arrive back home by subway?___
A. At 8 .
B. At 7 .
C. At 6 .
D. At 5 .
【单选题】
Q3: According to the woman, in what way will the new high-speed train be a big help to her?___
A. She can either read or rest a little on the train .
B. She can read and respond to emails onthe train .
C. She can travel to many different parts of the city .
D. She can go shopping on her way home from work .
【单选题】
Q4: How will the new high-speed train affect the man?___
A. He can take the train to the old part of the city .
B. He can save a lot of money when he takes the train .
C. He can save 20 minutes to go to work with the train .
D. He can take the train to the airport instead of driving .
【单选题】
Q1: How much time on average do Americans spend on their way to work?___
A. About an hour .
B. More than an hour .
C. About half an hour .
D. More than one and a half hours .
【单选题】
Q2: What is the present situation about Americans’ commuting to work?___
A. More and more Americans spend over an hour getting to work .
B. Over 10 percent of Americans spend less than an hour getting to work .
C. Only New York people spend more than 90 minutes getting to work .
D. Over 10 percent of Americans spend more than 90 minutes getting to work .
【单选题】
Q3: Why does Steven choose to have an extreme commute?___
A. Because gas prices are not high .
B. Because the commute is not tiring .
C. Because he can attend a better school .
D. Because he can have his favorite lifestyle .
【单选题】
Q4: Which of the following is the disadvantage of long commutes?___
A. Traffic jams .
B. Expensive housing .
C. Poorer life quality .
D. A tiring and boring trip .
【单选题】
Q1: What did Katy like about Jason’s last Halloween party?___
A. She liked playing an interesting game .
B. She enjoyed seeing many of her old friends .
C. She enjoyed wearing her Halloween costume .
D. She liked the decorations in Jason's front yard .
【单选题】
Q2: What is the actual reason that Katy doesn’t want to attend Jason’s party?___
A. None of her friends likes Jason .
B. None of Jason's guests is young .
C. She wants to go to Linda's party ..
D. She went to Jason's party last year .
【单选题】
Q3: What is special about Linda’s party?___
A. The party will last four hours .
B. Six people will attend the party .
C. They will have huge bags of candy .
D. They will play a new game called "GuessWho ".
【单选题】
Q4: What will Katy do to solve her problem?___
A. Go to Jason's party .
B. Go to Linda's party .
C. Attend both Jason's and Linda's parties .
D. Celebrate Halloween with her parents .
【单选题】
Q1: What is special about this year’s Black Friday shopping?___
A. Some stores offered bigger holiday discounts .
B. Some stores provided more choices of nightlife.
C. Some stores made efforts to attract young people .
D. Some stores opened much earlier than they used to .
【单选题】
Q2: Why did some stores open at midnight on Thanksgiving night?___
A. To attract young customers .
B. To beat other stores for sale.
C. To let people sleep late the next day .
D. To keep people stay up for the night .
【单选题】
Q3: How many Black Friday shoppers were reported to go to the shops at midnight this year?___
A. 24 percent .
B. 37 percent .
C. 9.5 percent .
D. 23.5 percent .
【单选题】
Q4: What can we learn about the 15-year-old Jenny?___
A. She and her cousins went back home at midnight .
B. She liked the traditional 4 a.m. Black Friday.
C. She preferred midnight shopping to early morning shopping .
D. She and her cousins got up very early to buy discounted items .
