【判断题】
2019年3月，在中国境内有住所的王某，在中国境内从两处以上取得工资、薪金所得，王某应当在取得所得的次月十五日内申报纳税。
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相关试题
【判断题】
个人转让不动产的，登记机构办理转移登记时，可以不查验与该不动产转让相关的个人所得税的完税凭证。
【判断题】
证券经纪人取得的佣金收入，按“劳务报酬所得”所得征收个人所得税。
【判断题】
个人所得税扣缴义务人应于每年6月30日前，向税务机关提交上一年度“三代”税款手续费申请相关资料。
【判断题】
纳税人申请退税，应当提供开设的银行账户，并在汇算清缴地就地办理税款退库。
【判断题】
个人所得税扣缴义务人终止扣缴义务的，应在终止后1个月内向税务机关提交手续费申请资料，由税务机关办理手续费清算
【判断题】
扣缴义务人向保险营销员、证券经纪人支付佣金收入时，应按照规定的累计预扣法计算预扣税款，不适用劳务报酬所得的比例加成预扣法。
【判断题】
居民个人的综合所得，以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除后的余额，为应纳税所得额。
【判断题】
保险营销员、证券经纪人佣金收入在个税预扣预缴环节暂不扣除专项扣除和专项附加扣除，待年度终了后汇算清缴申报时办理
【判断题】
保险营销员、证券经纪人取得的佣金收入，按照“劳务报酬”规定确认应税收入，但比照“工资、薪金所得”，按累计预扣预缴法预缴税款，不允许预扣时减除专项扣除和专项附加扣除。
【判断题】
2018年度年所得12万元以上的个人，还需要办理自行申报。
【判断题】
个体户、个人独资和合伙企业本身不直接是个人所得税纳税人。
【判断题】
个体户业主从其所投资的个体户取得税前所得后，如果本人有综合所得，所得减去每年6万元、专项扣除、专项附加扣除、其他依法确定的扣除，之后，由个人按照经营所得项目的适用税率和速算扣除数，计算应纳税额。
【判断题】
个人向受赠正确象的直接捐赠支出，不得在个人所得税税前扣除。
【判断题】
自2022年1月1日起，居民个人取得全年一次性奖金，应并入当年综合所得计算缴纳个人所得税。
【判断题】
居民个人取得全年一次性奖金，符合规定的，在2019年1月1日至2021年12月31日前，可以不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按月度税率表，确定适用税率和速算扣除数，单独计算纳税。也可以选择并入当年综合所得计算纳税。对一个扣缴单位不同的纳税人可以有不同的选择。
【判断题】
2019年1月1日至2021年12月31日，当月工资收入低于5000元的，其低于5000元的差额，计算全年一次性奖金的应纳税额时，不再从全年一次性奖金中减除。
【判断题】
2019年1月1日至2021年12月31日，个人取得上市公司股权激励所得，不并入当年综合所得，全额单独适用综合所得税率表，2022年1月1日之后的股权激励并入综合所得。
【判断题】
个人股东的分红属于个人所得中的“利息、股息、红利所得”，适用20%的个人所得税税率。持有上市/挂牌新三板公司股份且持股超过一个月不满一年（不含一年），按20%税率减半征收。
【判断题】
个人（自然人）股权（不包括个人独资企业和合伙企业）被司法或行政机关强制过户，按“财产转让所得”适用20%的税率计算缴纳个人所得税。
【判断题】
个人股权转让收入是指转让方因股权转让而获得的现金、实物、有价证券和其他形式的经济利益。转让方取得与股权转让相关的各种款项，均应当并入股权转让收入，包括违约金、其他名目的款项、资产、权益，但不包括补偿金。
【判断题】
个人股权转让，如果股权转让过程中存在正确赌条件或者其他条件的话，转让方取得的受让方后续追加的支付款（即预付+追加正确赌情形下的追加款项），也应该并入股权转让收入。
【判断题】
个人股权转让所得个人所得税，以股权受让方为纳税人，以转让方为扣缴义务人。
【判断题】
被投资企业以资本公积、盈余公积、未分配利润转增股本，个人股东已依法缴纳个人所得税的，以转增额和相关税费之和确认其新转增股本的股权原值。
【判断题】
对个人以股权对外投资，其中的个人所得税可以一次性按"财产转让所得"项目计算转让所得申报缴纳个人所得税；也可以按五年分期缴纳税款。
【判断题】
个人股权转让所得个人所得税的主管税务机关是转让方所在地税务机关。
【判断题】
个人股权转让协议已签订生效但尚未付款的，扣缴义务人、纳税人暂不需要进行申报纳税。
【判断题】
个人转让的股权以人民币以外的货币结算的，按照结算当月1日人民币汇率中间价，折算成人民币计算个人所得税应纳税所得额。
【判断题】
税务机关应当建立股权转让个人所得税电子台账，将个人股东的相关信息录入征管信息系统，强化正确每次股权转让间股权转让收入和股权原值的逻辑审核。
【判断题】
个人股权转让收入应当按照公平交易原则确定。
【判断题】
对股权激励或技术成果投资入股选择适用递延纳税政策的，企业应在规定期限内到主管税务机关办理备案手续。未办理备案手续的，不得享受相应的递延纳税优惠政策。
【判断题】
通过手机APP填报的专项附加扣除信息，选择扣缴义务人办理时，需要打印出来交给扣缴单位盖章保存。
【判断题】
居民个人取得股票期权、股票增值权、限制性股票、股权奖励等股权激励（以下简称股权激励），符合规定的相关条件的，在2021年12月31日前，不并入当年综合所得，全额单独适用综合所得税率表，计算纳税。
【判断题】
股份制企业用盈余公积金派发红股属于股息、红利性质的分配，对个人取得的红股数额，应作为个人所得征税。
【判断题】
税制改革后央企负责人取得年度绩效薪金延期兑现收入和任期奖励，可按居民个人取得全年一次性奖金办法进行个人所得税处理，自2022年1月1日起，居民个人取得全年一次性奖金，应并入当年综合所得计算缴纳个人所得税。
【判断题】
2019年1月1日起，个人与用人单位解除劳动关系取得一次性补偿收入（包括用人单位发放的经济补偿金、生活补助费和其他补助费），在当地上年职工平均工资３倍数额以内的部分，免征个人所得税；超过3倍数额的部分，不并入当年综合所得，除以工作年限，单独适用月度税率表和速算扣除数，单独计算纳税计算纳税。
【判断题】
2019年1月1日起个人办理提前退休手续而取得的一次性补贴收入，应按照办理提前退休手续至法定离退休年龄之间实际年度数平均分摊，确定适用税率和速算扣除数，单独适用综合所得税率表，计算纳税。
【判断题】
2019年1月1日起，单位按低于购置或建造成本价格出售住房给职工，职工因此而少支出的差价部分，符合《财政部国家税务总局关于单位低价向职工售房有关个人所得税问题的通知》（财税〔2007〕13号）第二条规定的，不并入当年综合所得，以差价收入单独适用综合所得税率表，计算纳税。
【判断题】
扣缴客户端中，对人员状态被修改为非正常的人员，将相关信息报送给税务机关。
【判断题】
扣缴客户端中，对已离职，以前申报有记录的人员信息可以删除。
【判断题】
自然人纳税人识别号，是自然人纳税人办理各类涉税事项的唯一代码标识。
推荐试题
【单选题】
An administrator is trying to set up Host Partial Failure Response, but the Automated option is grayed out. What can the administrator change to enable the Automated option?___
A. Change the vSphere DRS Automation level to Partially Automated.
B. Change the vSphere DRS Automation level to Fully Automated.
C. Enable vSphere HA Host Monitoring.
D. Change the vSphere DPM Automation level to Automatic.
【单选题】
When you attempt to open a virtual machine console from the vSphere Web Client, the console does not connect. The following error message appears:<HTTP ERROR 404> <Problem accessin/.Reason: Not Found>. Why did not connect?___
A. Port 443 is in use.
B. Port 9443 is in use.
C. Port 8443 is in use.
D. Port 22443 is in use.
【单选题】
What new feature was introduced to the Content Library in vSphere 6.5?___
A. Mount an ISO directly from the Content Library.
B. Deploy a virtual machine from an OVF Package in a Content Library.
C. Upload a File from a URL to a Library Item.
D. Upload a File from a Local System to a Library Item.
【单选题】
How can an administrator exclude Encryption rights from a support engineer?___
A. Clone the role Virtual machine power user, remove Cryptographic operations privileges.
B. Clone the role Administrator and assign to the support engineer.
C. Clone the role Virtual machine power user and assign to the support engineer.
D. Clone the role No cryptography administrator and select privileges only for the support engineer.
【单选题】
The administrator must back up a vCenter HA deployment. Which component must be backed up?___
A. Passive node
B. Witness node
C. External database
D. Active node
【单选题】
What is the supported protocol to perform remote L3 traffic monitoring in vSphere 6.5?___
A. VXLAN
B. ERSPAN
C. RSPAN
D. SPAN
【单选题】
What are the minimum hardware requirements for a Windows vCenter Server with embedded PSC that manages a “Small” environment?___
A. 2vCPUs, 16 GB RAM
B. 4 vCPUs, 16 GB RAM
C. 2 vCPUs, 10 GB RAM
D. 4 vCPUs, 10 GB RAM
【单选题】
Which port is used for communication between ESXi and vSphere Data protection?___
A. 80
B. 443
C. 902
D. 22
【单选题】
What can prevent Storage DRS from functioning on a datastore?___
A. The datastore is configured for Virtual Machine Swapfile location.
B. The datastore is shared across multiple datacenters.
C. The datastore is connected to a host that is running Storage I/O Control.
D. Storage DRS advanced option IgnoreAffinityRulesForMaintenance is set to 1.
【单选题】
When troubleshooting VMware vCenter Server issues, when logging level provides maximum detail?___
A. Verbose
B. Trivia
C. Info
D. Error
【单选题】
What new feature is introduced in NFS 4.1 on ESXi 6.5?___
A. IPv6
B. KRB5i
C. AUTH_SYS
D. Storage DRS
【单选题】
What configuration option would ensure that a virtual NUMA topology is defined on VMs having more than eight virtual CPUs?___
A. cupid.coresPerSocket
B. numa.vcpu.followcorespersocket
C. numa.vcpu.maxPerVirtualNode
D. numa.vcpu.min
【单选题】
What is the minimum disk space required to deploy vSphere Data Protection (VDP) with 8 TB configuration?___
A. 4 TB
B. 16 TB
C. 8 TB
D. 12 TB
【单选题】
What advanced option for vSphere HA defines a maximum number of reset attempts by VMCP for a virtual machine?___
A. das.maxterminates
B. das.isolationshutdowntimeout
C. das.maxresets
D. fdm.isolationpolicydelaysec
【单选题】
What vSphere technology enables the administrator to ensure consistent configuration at scale?___
A. PowerCLI
B. Host Profiles
C. esxcli
D. vSphere Web Client
【单选题】
Which port is used for vSphere HA agent-to-agent communication?___
A. 443
B. 8182
C. 22
D. 902
【单选题】
Which log file would assist in identifying an issue that occurred during the database export phase of a vCenter Server upgrade process?___
A. vcdb_import.out
B. export.json
C. export-upgrade-runner.log
D. vcdb_export.out
【单选题】
Bidirectional CHAP is support by which storage initiator?___
A. software FCoE HBA
B. Fibre Channel HBA
C. independent hardware iSCSI HBA
D. dependent hardware iSCSI HBA
【单选题】
What is a pool of raw storage capacity that a storage system can provide to Virtual Volumes?___
A. protocol endpoint
B. storage container
C. storage provider
D. datastore
【单选题】
vSphere 6.5 DRS is now Network-Aware. Based on network utilization, when will DRS balance VMs?___
A. DRS will balance VMs when a network resource pool is configured for VMs.
B. DRS will balance VMs when Network I/O Control is enabled.
C. DRS will place VMs on initial boot for hosts that have network utilization lower that the threshold.
D. DRS will vMotion VMs when network utilization is higher than the threshold on a particular host.
【单选题】
A scripted upgrade of ESXi fails due to an incorrect parameter in the upgrade script. What file must the administrator modify to correct the problem?___
A. vmreconfig.pl
B. hostinfo.pl
C. ks.cfg
D. boot.cfg
【单选题】
A VM folder contains VM1 and VM2. Group A has permission to power on virtual machines, defined on the VM folder and its children. Group B has permission to power off virtual machine VM2. If a user is a member of group A and B, what action can the user perform?___
A. Suspend VM2.
B. Power off VM1.
C. Power on and power off VM1.
D. Power on and power off VM2.
【单选题】
The networking team has requested to have a dedicated network for iSCSI traffic. This task has been assigned to the vSphere Administrator. What is the VMware-recommended way to accomplish this?___
A. Configure Static Routes on each ESXi Server.
B. Configure the right subnet.
C. Create a custom IP Stack.
D. Define a dedicated gateway for the iSCSI vmkernel.
【单选题】
To prevent possible failures or issues during a vSphere upgrade, which component should be upgraded first?___
A. ESXi Hosts
B. virtual machines
C. datastores
D. vCenter Server
【单选题】
What is the command for updating an ESXi host?___
A. esxcli software vib update –d /vmfs/volumes/Datastore/DirectoryName/PatchName.zip
B. esxupdate software update –d”/vmfs/volumes/Datastore/DirectoryName/PatchName.zip”
C. esxcli software update –d “/vmfs/volumes/Datastore/DirectoryName/PatchName.zip”
D. esxupdate software vib update –d /vmfs/volumes/Datastore/DirectoryName/PatchName.zip
【单选题】
A vSphere Administrator would like to identify which physical NUMA node their virtual machine is currently residing on. What esxtop metric would provide this information?___
A. GST_ND[x]
B. OVD_ND[x]
C. NRMEM
D. NHN
【单选题】
How can a vSphere administrator ensure that two virtual machines never run on the same datastore in a datastore cluster, while permitting the VMs to be load-balanced?___
A. Use an Intra-VM Anti-Affinity Rule.
B. Configure a storage DRS VM override.
C. Disable storage
D. RS for the VMs.
【单选题】
What is the VMware-recommended way to move a physical adapter out of Network I/O Control’s scope?___
A. Set the teaming policy to “Route Based on Physical NIC Load.”
B. Add the vmnic to the Net.NetNiocAllowOverCommit parameter in Advanced System Settings.
C. Add the vmnic to the Net.IOControlPnicOptOut parameter in Advanced System Settings.
D. Move the vmnic to a different vmUplink port on the Distributed Switch.
【单选题】
A VM folder contains VM1 and VM2. Group A has permission to power on virtual machines, defined on the VM folder and its children. Group B has permission to power off virtual machines, defined on the VM folder and its children. If a user is a member of Groups A and B, what will be the user’s effective permission on VM1 and VM2?___
A. Power on
B. Power off.
C. Power on and Power off.
D. Reset.
【单选题】
Group 1 is granted console interaction on a VM folder. User 1 is granted no console interaction on the same VM folder. What will be the outcome if User 1 tries to access the console of a virtual machine?___
A. User 1 will not be able to access the virtual machines in the VM folder.
B. User 1 will not have access to the virtual machine console.
C. User 1 will have access to the virtual machine console.
D. User 1 will have console access only via the vSphere Web Client.
【单选题】
Which statement is true regarding the use of VMFS3 datastores with vSphere 6.5?___
A. VMFS3 datastores can be used but not created.
B. VMFS3 datastores can be neither used nor created.
C. VMFS3 datastores will be present but unmounted.
D. VMFS3 datastores can be created and used.
【单选题】
In the Exhibit, each VM has a 1GHz non-expandable reservation. If all VMs are powered on in sequence, what would be the outcome?___
A. VM4 cannot be powered on.
B. VM5 cannot be powered on.
C. VM6 cannot be powered on.
D. VM3 cannot be powered on.
【单选题】
vSphere 6.5 introduced MAClearning capabilities for VMware’s virtual switches. What three benefits will it provide? (Choose three.)___
A. Reduced memory consumption.
B. Reduced consumption of extra CPU cycles.
C. Increased network throughput.
D. Prevent packet flooding inside the vSwitch.
【单选题】
What is the default pathing policy for most active-active arrays?___
A. Fixed
B. Most Recently Used
C. Dynamic
D. isk Morroring
【单选题】
Which command will show the iSCSI sessions on a ESXi 6.5 host?___
A. esxcli storage iscsi session get
B. esxcli iscsi session get
C. esxcli storage iscsi session
D. esxcli iscsi session list
【单选题】
Which of the following is not a parameter for traffic filtering or marking?___
A. virtual port ID
B. Protocol
C. Traffic Direction
D. DSCP value
E. Traffic redirection
【单选题】
A vSphere administrator wants to enable a virtual machine with Secure Boot, but in VM setting, Secure Boot option was not found under Boot Options. What could be the cause?___
A. The virtual hardware is not compatible.
B. The virtual machine has missing drivers.
C. The virtual machine OS does not support secure boot.
D. VMware Tools is not upgraded.
【单选题】
A virtual machine is connected on a distributed port group where the average bandwidth configured in the traffic shaping policy is 100 Mbps. The VM network adapter is configured with a reservation of 200 Mbps. What is the VM’s effective bandwidth?___
A. 200 Mbps
B. 100 Mbps
C. 150 Mbps
D. 400 Mbps
【多选题】
What are two reasons why a datastore in a Storage DRS cluster cannot enter maintenance mode?(Choose two.)___
A. Storage latency is too high to allow Storage DRS initiate Storage vMotion.
B. Storage DRS is configured for a VMFS3 datastore.
C. Storage
D. RS is disabled on the virtual disk.
【多选题】
What two methods are used to configure VMware vSphere Storage I/O Control shares and limits? (Choose two.)___
A. Assign shares and limits to VM virtual disks.
B. Assign shares and limits to datastores.
C. Assign shares and limits to Storage (DRS) clusters.
D. Assign shares and limits using VM storage policies.
