第15章 个人所得税制度

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1、第十五章个人所得税制度单选题1.下列项目免纳个人所得税的有A.个人以股份形式取得的企业量化资产参与企业分配而取得的红利B.邮政储蓄存款利息C.转让5年以上家庭唯一住房所得D.出版科普读物的稿酬正确答案：[C]2.下列哪一个必须经过税务机关批准才能免税YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktraf

2、ficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectA.离休生活补助费B.关于发给见义勇为者的奖金问题C.福利费、抚恤金、救济金D.军人的转业费、复员费YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsys

3、temintheofpart,foraccurategraspcitytracktrafficresearchofobject正确答案：[B]3.哪个组织颁发的科学、考试、技术、文化、卫生、体育、环境保护等方面的奖金不能够免税A.省级人民政府B.外国组织C.国务院部委和中国人民解放军军以上单位D.县级单位正确答案：[D]4.不计入个人当期的工资、薪金收入的有YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,an

4、dcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectA.住房公积金B.医疗保险金C.基本养老保险金、失业保险金D.企业自行提取的福利费YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktraff

5、icalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject正确答案：[D]5.根据税法规定，稿酬所得应缴纳的个人所得税的实际税率为（）。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCity

6、Cityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectA.0.2B.0.14C.0.15D.0.1YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemin

7、theofpart,foraccurategraspcitytracktrafficresearchofobject正确答案：[B]多选题1.下列各项个人所得，以一个月内取得的收入为一次计征所得的有YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,forac

8、curategraspcitytracktrafficresear