mock.js

var json={
  "code": 200,
  "msg": "success",
  "result": {
  "test_info": {
    "test_id": 116634,
      "test_type_id": 1,
      "subject_id": 5618,
      "test_text": "2018年度会计初级职称考试《经济法基础》押题试卷（1）",
      "timer": "90",
      "start_date": "0001-01-01T00:00:00Z",
      "end_date": "0001-01-01T00:00:00Z"
  },
  "parts": [
    {
      "part_info": {
        "name": "单选题",
        "part_id": 441931
      },
      "questions": [
        {
          "question_id": 379459,
          "questiontype_id": 1,
          "question_text": "甲、乙因某不动产发生纠纷,甲欲通过诉讼方式解决。其选择诉讼管辖法院的下列表述中,符合法律规定的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406526,
              "answer_text": "甲只能向甲住所地法院提起诉讼",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406527,
              "answer_text": "甲只能向乙住所地法院提起诉讼",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406528,
              "answer_text": "甲只能向该不动产所在地法院提起诉讼",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406529,
              "answer_text": "甲可以选择向乙住所地或该不动产所在地法院提起诉讼   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 321985,
          "questiontype_id": 1,
          "question_text": "授意指示强令会计机构隐匿故意销毁应当依法保存的会计资料,对直接责任人员应予( )罚款。",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2090203,
              "answer_text": "2000-20000",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2090204,
              "answer_text": "3000-50000",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2090205,
              "answer_text": "5000-50000",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2090206,
              "answer_text": "2000-50000",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379584,
          "questiontype_id": 1,
          "question_text": "甲卷烟厂为增值税一般纳税人,受托加工一批烟丝,委托方提供的烟叶成本49 140元,甲卷烟厂收取含增值税加工费2 457元。已知增值税税率为17%,消费税税率为30%,无同类烟丝销售价格,计算甲卷烟厂该笔业务应代收代缴消费税税额的下列算式中,正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407080,
              "answer_text": "[49 140+2 457÷(1+17%)]÷(1-30%)×30%＝21 960(元)",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407081,
              "answer_text": "(49 140+2 457)÷(1-30%)×30%＝22 113(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407082,
              "answer_text": "49 140÷(1-30%)×30%＝21 060(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407083,
              "answer_text": "[(49 140+2 457)÷(1+17%)]÷(1-30%)×30%＝18 900(元)   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379460,
          "questiontype_id": 1,
          "question_text": "根据民事诉讼法律制度的规定,当事人不服人民法院第一审判决的,有权在判决书送达之日起一定期间内向上一级人民法院提起上诉。该期间是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406530,
              "answer_text": "5日",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406531,
              "answer_text": "10日",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406532,
              "answer_text": "15日",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406533,
              "answer_text": "30日   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 322406,
          "questiontype_id": 1,
          "question_text": "单位负责人对依法履行职责、抵制违反会计法规定行为的会计人员以降级、撤职、调离工作岗位、解聘或者开除等方式实行打击报复。构成犯罪的,依法追究刑事责任;尚未构成犯罪的,由其所在单位或者有关单位的处理是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2103069,
              "answer_text": "依法追究民事责任",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2103070,
              "answer_text": "依法给予行政处分",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2103071,
              "answer_text": "依法给予行政处罚",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2103072,
              "answer_text": "依法追究刑事责任",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379516,
          "questiontype_id": 1,
          "question_text": "关于银行卡账户及交易管理要求的下列表述中,不正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406752,
              "answer_text": "单位人民币卡账户的资金一律从其基本存款账户转账存入",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406753,
              "answer_text": "单位外币卡账户的资金应从其单位的外汇账户转账存入",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406754,
              "answer_text": "单位人民币卡账户不得存取现金",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406755,
              "answer_text": "单位人民币卡账户可以存入销货收入   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 322405,
          "questiontype_id": 1,
          "question_text": "行政处罚是指行政机关或其他行政主体依法定职权和程序对违反行政法规尚未构成犯罪的行政管理相对人给予行政制裁的行为是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2402675,
              "answer_text": "抽象民事行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2402676,
              "answer_text": "抽象行政行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2402677,
              "answer_text": "具体民事行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2402678,
              "answer_text": "具体行政行为",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379582,
          "questiontype_id": 1,
          "question_text": "甲汽车厂将1辆生产成本5万元的自产小汽车用于抵偿债务,同型号小汽车不含增值税平均售价10万元/辆,不含增值税最高售价12万元/辆。已知小汽车消费税税率5%。甲汽车厂该笔业务应缴纳消费税税额的下列计算列式中,正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407072,
              "answer_text": "1×10×5%＝0.5万元",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407073,
              "answer_text": "1×12×5%＝0.6万元",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407074,
              "answer_text": "1×5×5%＝0.25万元",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407075,
              "answer_text": "1×5×(1+5%)×5%＝0.26万元   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379623,
          "questiontype_id": 1,
          "question_text": "下列应按\"工资、薪金所得\"税目,征收个人所得税的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407218,
              "answer_text": "单位全勤奖",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407219,
              "answer_text": "参加商场活动中奖",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407220,
              "answer_text": "出租闲置房屋取得的所得",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407221,
              "answer_text": "国债利息所得   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379518,
          "questiontype_id": 1,
          "question_text": "根据支付结算法律制度的规定,下列以汇兑方式结算的款项中,汇款人可以申请撤销的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406760,
              "answer_text": "汇出银行已经汇出的款项",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406761,
              "answer_text": "汇入银行已经发出收账通知的款项",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406762,
              "answer_text": "收款人拒绝接受的款项",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406763,
              "answer_text": "汇出银行尚未汇出的款项   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379701,
          "questiontype_id": 1,
          "question_text": "根据资源税法律制度规定,下列各项中,属于资源税征税范围的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2411357,
              "answer_text": "液体盐",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2411358,
              "answer_text": "煤矿生产的天然气",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411359,
              "answer_text": "以已税原煤加工的洗煤",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411360,
              "answer_text": "人造石油   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379624,
          "questiontype_id": 1,
          "question_text": "某外籍个人甲在中国境内无住所,于2009年2月至11月受聘在华工作。该期间甲每月取得中国境内企业支付的工资人民币28 000元;另以实报实销形式取得住房补贴人民币5 000元,已知外籍个人工资、薪金所得减去费用标准为4 800元/月:全月工资、薪金应纳税所得额超过9 000元至35 000元的部分,适用的个人所得税税率为25%,速算扣除数为1 005,甲在中国期间应缴纳的个人所得税总额的下列计算中,正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407222,
              "answer_text": "[(28 000-5 000-4 800)×25%-1 005]×10＝35 450(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407223,
              "answer_text": "[(28 000-5 000)×25%-1 005]×10＝47 450(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407224,
              "answer_text": "[(28 000-4 800)×25%-1 005]×10＝47 950(元)",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407225,
              "answer_text": "[(28 000+5 000-4 800)×25%-1 005]×10＝ 60 450(元)   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379621,
          "questiontype_id": 1,
          "question_text": "根据个人所得税法律制度的规定,下列各项中,以每次收入全额为应纳税所得额计算个人所得税的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2411393,
              "answer_text": "稿酬所得",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411394,
              "answer_text": "劳务报酬所得",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411395,
              "answer_text": "对企事业单位承包经营、承租经营所得",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411396,
              "answer_text": "偶然所得   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379698,
          "questiontype_id": 1,
          "question_text": "下列各项中,经海关审查无误,可以免征关税的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407502,
              "answer_text": "关税税额为人民币200元的一票货物",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407503,
              "answer_text": "广告品和货样",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407504,
              "answer_text": "外国公司无偿赠送的物资",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407505,
              "answer_text": "进出境运输工具装载的途中必需的燃料、物料和饮食用品   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379699,
          "questiontype_id": 1,
          "question_text": "2016年10月甲公司向税务机关实际缴纳增值税70000元、消费税50000元;向海关缴纳进口环节增值税40000元、消费税30000元。已知城市维护建设税适用税率为7%,计算甲公司当月应缴纳城市维护建设税税额的下列算式中,正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407506,
              "answer_text": "(70000+50000+40000+30000)×7%＝13300(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407507,
              "answer_text": "(70000+40000)×7%＝7700(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407508,
              "answer_text": "(50000+30000)×7%＝5600(元)",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407509,
              "answer_text": "(70000+50000)×7%＝8400(元)   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379722,
          "questiontype_id": 1,
          "question_text": "根据税收征收管理法律制度的规定,纳税人有骗税行为,由税务机关追缴其骗取的退税款,并处骗取税款一定倍数的罚款,该倍数为( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407590,
              "answer_text": "5倍以上10倍以下",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407591,
              "answer_text": "1倍以上5倍以下",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407592,
              "answer_text": "10倍",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407593,
              "answer_text": "10倍以上15倍以下   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379750,
          "questiontype_id": 1,
          "question_text": "根据社会保险法律制度的规定,下列关于失业保险待遇的表述中,正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407684,
              "answer_text": "失业人员领取失业保险金期间不享受基本医疗保险待遇",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407685,
              "answer_text": "失业人员领取失业保险金期间重新就业的,停止领取失业保险金并同时停止享受其他失业保险待遇",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407686,
              "answer_text": "失业保险金的标准可以低于城市居民最低生活保障标准",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407687,
              "answer_text": "失业前用人单位和本人已经累计缴纳失业保险费满6个月的,失业人员可以申请领取失业保险金   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379718,
          "questiontype_id": 1,
          "question_text": "根据税收征收管理法律制度的规定,税务机关做出的下列具体行政行为中,申请人不服,应当先向复议机关申请行政复议,对行政复议决定不服的,可以再向人民法院提起行政诉讼的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2411369,
              "answer_text": "征收税款行为",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2411370,
              "answer_text": "税收保全行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411371,
              "answer_text": "发票管理行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2411372,
              "answer_text": "行政处罚行为   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379747,
          "questiontype_id": 1,
          "question_text": "乙劳务派遣公司应甲公司要求,将张某派遣到甲公司工作。下列关于该劳务派遣用工的表述中,正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2412882,
              "answer_text": "乙公司应向张某按月支付劳动报酬   ",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2412883,
              "answer_text": "甲公司可将张某再派遣到其他用人单位",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2412884,
              "answer_text": "乙公司可向张某收取劳务中介费",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2412885,
              "answer_text": "甲公司与张某之间存在劳动合同关系",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379748,
          "questiontype_id": 1,
          "question_text": "根据劳动争议调解仲裁法律制度的规定,劳动者与用人单位因确认劳动关系发生劳动争议的,应当自知道或应当知道其权利被侵害之日起一定期限内提出仲裁申请。该期限为( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407676,
              "answer_text": "3年",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407677,
              "answer_text": "6个月",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407678,
              "answer_text": "1年",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407679,
              "answer_text": "2年   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 336119,
          "questiontype_id": 1,
          "question_text": "根据行为的表现形式不同可以将法律行为分为( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2211072,
              "answer_text": "合法行为与违法行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2211073,
              "answer_text": "积极行为与消极行为",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2211074,
              "answer_text": "单方行为与多方行为",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2211075,
              "answer_text": "要式行为与非要式行为",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 338471,
          "questiontype_id": 1,
          "question_text": "根据城市维护建设税法律制度的规定,下列关于城市维护建设税表述中,不正确的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2224995,
              "answer_text": "对出口产品退还增值税的,可同时退还已缴纳的城市维护建设税",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2224996,
              "answer_text": "海关对进口产品代征的增值税,不征收城市维护建设税",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2224997,
              "answer_text": "由受托方代扣代缴、代收代缴增值税、消费税的单位和个人,其代扣代缴、代收代缴的城市维护建设税按受托方所在地适用税率执行",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2224998,
              "answer_text": "纳税人因违反增值税、消费税的有关规定而加收的滞纳金和罚款,不作为城市维护建设税的计税依据",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 336640,
          "questiontype_id": 1,
          "question_text": "电子商业汇票的付款期限,自出票日至到期日最长不得超过( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2213972,
              "answer_text": "3个月",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2213973,
              "answer_text": "6个月",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2213974,
              "answer_text": "9个月",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2213975,
              "answer_text": "1年   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 196469,
          "questiontype_id": 1,
          "question_text": "根据资源税法律制度的规定,下列各项中,属于资源税纳税人的是( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2140432,
              "answer_text": "进口金属矿石的冶炼企业",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2140433,
              "answer_text": "销售精盐的商场",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2140434,
              "answer_text": "开采原煤的公司",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2140435,
              "answer_text": "销售石油制品的加油站",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        }
      ]
    },
    {
      "part_info": {
        "name": "多选题",
        "part_id": 441932
      },
      "questions": [
        {
          "question_id": 379561,
          "questiontype_id": 2,
          "question_text": "下列各项中,应征收消费税的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406988,
              "answer_text": "甲电池厂生产销售电池",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406989,
              "answer_text": "丁百货公司零售钻石胸针",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406990,
              "answer_text": "丙首饰厂生产销售玉手镯",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406991,
              "answer_text": "乙超市零售啤酒   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379488,
          "questiontype_id": 2,
          "question_text": "根据行政复议法律制度的规定,下列各项关于行政复议的说法中正确的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2412054,
              "answer_text": "行政复议决定书一经做出,即发生法律效力",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2412055,
              "answer_text": "申请人申请行政复议,可以书面申请,也可以口头申请",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2412056,
              "answer_text": "申请人在申请行政复议时可以同时申请赔偿",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2412057,
              "answer_text": "行政复议一般采用书面审查,对重大、复杂的案件,申请人提出要求或者行政复议机构认为必要时可以采取听证的方式审理   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379540,
          "questiontype_id": 2,
          "question_text": "根据支付结算法律制度的规定,下列资金中,可以转入个人人民币卡账户的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406842,
              "answer_text": "个人合法的劳务报酬",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406843,
              "answer_text": "个人合法的投资回报",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406844,
              "answer_text": "工资性款项",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406845,
              "answer_text": "单位的款项   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379642,
          "questiontype_id": 2,
          "question_text": "下列关于个人所得税征收管理的表述,错误的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407294,
              "answer_text": "纳税人取得应纳税所得,应在次月7日内向主管税务机关申报纳税",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407295,
              "answer_text": "年所得额在12万元以上的纳税人,在年度终了后15日内到主管税务机关办理纳税申报",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407296,
              "answer_text": "纳税人从两处或两处以上取得工资、薪金的,应向其户籍所在地或经常居住地税务机关申报纳税",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407297,
              "answer_text": "从境外取得所得的,应向其境内户籍所在地或经常居住地税务机关申报纳税   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379539,
          "questiontype_id": 2,
          "question_text": "2014年2月18日,甲公司签发一张转账支票交付乙公司,乙公司于2月20日将该支票背书转让给丙公司,丙公司于3月3日向甲公司开户银行P银行提示付款,P银行拒绝付款,关于丙公司行使票据权利的下列表述中,正确的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406838,
              "answer_text": "丙公司有权向乙公司行使追索权",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406839,
              "answer_text": "丙公司有权向P银行行使追索权",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2406840,
              "answer_text": "P银行有权拒绝付款",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406841,
              "answer_text": "丙公司有权向甲公司行使追索权   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379562,
          "questiontype_id": 2,
          "question_text": "下列各项中,采取从价计征消费税的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2406992,
              "answer_text": "高档手表",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406993,
              "answer_text": "高尔夫球",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406994,
              "answer_text": "烟丝",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2406995,
              "answer_text": "黄酒   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379489,
          "questiontype_id": 2,
          "question_text": "根据行政诉讼法律制度的规定,下列关于行政诉讼地域管辖的表述中,正确的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2411137,
              "answer_text": "经过行政复议的行政诉讼案件,可由行政复议机关所在地人民法院管辖",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2411138,
              "answer_text": "因不动产提起的行政诉讼案件,由不动产所在地人民法院管辖",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2411139,
              "answer_text": "对限制人身自由的行政强制措施不服提起的行政诉讼案件,由被告所在地或者原告所在地人民法院管辖",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2411140,
              "answer_text": "对责令停产停业的行政处罚不服直接提起行政诉讼的案件,由作出该行政行为的行政机关所在地人民法院管辖   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379664,
          "questiontype_id": 2,
          "question_text": "根据车辆购置税法律制度的规定,下列单位和个人中,属于收车辆购置税纳税人的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407366,
              "answer_text": "购买应税货车并自用的某外商投资企业",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407367,
              "answer_text": "进口应税小轿车并自用的某外贸公司",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407368,
              "answer_text": "获得奖励应税轿车并自用的李某",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407369,
              "answer_text": "受赠应税小型客车并自用的某学校   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379779,
          "questiontype_id": 2,
          "question_text": "根据劳动合同法律制度的规定,关于非全日制用工的下列表述中,正确的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407800,
              "answer_text": "小时计酬标准不得低于用人单位所在地人民政府规定的最低小时工资标准",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407801,
              "answer_text": "劳动报酬结算支付周期最长不得超过15日",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407802,
              "answer_text": "双方当事人可以约定试用期",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407803,
              "answer_text": "双方当事人可以订立口头协议",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379710,
          "questiontype_id": 2,
          "question_text": "根据税收征收管理法律制度的规定,下列各项中属于税务机关税务检查职责范围的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407542,
              "answer_text": "责成纳税人提供与纳税有关的资料",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407543,
              "answer_text": "可按规定的批准期限采取税收保全措施",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407544,
              "answer_text": "询问纳税人与纳税有关的问题和情况",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407545,
              "answer_text": "检查纳税的账簿、记账凭证和报表   ",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379641,
          "questiontype_id": 2,
          "question_text": "下列各项中,免征个人所得税的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407290,
              "answer_text": "保险赔款",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407291,
              "answer_text": "国家发行的金融债券利息",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407292,
              "answer_text": "军人转业费",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407293,
              "answer_text": "劳动分红   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379711,
          "questiontype_id": 2,
          "question_text": "根据税收征收管理法律制度的规定,纳税人的下列行为中,属于偷税的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407546,
              "answer_text": "伪造变造账簿、记账凭证",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407547,
              "answer_text": "以暴力拒不缴纳税款",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407548,
              "answer_text": "隐匿、擅自销毁账簿和记账凭证",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407549,
              "answer_text": "转移或者隐匿财产   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379665,
          "questiontype_id": 2,
          "question_text": "根据关税法律制度的规定,下列各项中,应计入进口货物关税完税价格的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407370,
              "answer_text": "货物运抵我国关境内输入地点起卸前的运费、保险费",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407371,
              "answer_text": "货物运抵我国关境内输入地点起卸后的运费、保险费",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2407372,
              "answer_text": "支付给卖方的佣金",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407373,
              "answer_text": "向境外采购代理人支付的买方佣金   ",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 321987,
          "questiontype_id": 2,
          "question_text": "授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计账簿,编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告,尚不构成犯罪的,除依法可处以规定的数额罚款外,对于国家工作人员的,还应当由其所在单位或者有关单位依法给予的行政处分有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2100555,
              "answer_text": "警告",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2100556,
              "answer_text": "开除",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2100557,
              "answer_text": "降级",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2100558,
              "answer_text": "撤职",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 236216,
          "questiontype_id": 2,
          "question_text": "根据劳动合同法律制度的规定,下列情形中,职工不能享受当年年休假的有( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2014676,
              "answer_text": "依法享受寒暑假,其休假天数多于年休假天数的",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2014677,
              "answer_text": "请事假累计20天以上,且单位按照规定不扣工资的",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2014678,
              "answer_text": "累计工作满1年不满10年,请病假累计2个月以上的",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2014679,
              "answer_text": "累计工作满20年以上,请病假累计满3个月的",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        }
      ]
    },
    {
      "part_info": {
        "name": "判断题",
        "part_id": 441933
      },
      "questions": [
        {
          "question_id": 274272,
          "questiontype_id": 4,
          "question_text": "买卖合同当事人发生纠纷,没有仲裁协议,一方申请仲裁的,仲裁委员会应予受理( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 1763807,
              "answer_text": "正确",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 1763808,
              "answer_text": "错误",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379703,
          "questiontype_id": 4,
          "question_text": "经核准延期办理纳税申报、报送事项的,应当在纳税期内按照上期实际缴纳的税额或者税务机关核定的税额预缴税款,并在核准的延期内办理税款结算( )<br />  ",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407520,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407521,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379544,
          "questiontype_id": 4,
          "question_text": "单位或个体工商户聘用的员工为本单位或雇主提供加工、修理修配劳务,不征收增值税( )<br />\r\n&nbsp;&nbsp;",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2411419,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2411420,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 331953,
          "questiontype_id": 4,
          "question_text": "移交人员应对自己经办且已经移交的会计资料的真实性、完整性负责( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2185869,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2185870,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 337217,
          "questiontype_id": 4,
          "question_text": "纳税人采用以旧换新方式销售的金银首饰,应按实际收取的不含增值税的全部价款征收消费税( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2397291,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2397292,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 338520,
          "questiontype_id": 4,
          "question_text": "<span>个人出租住房,不区分用途，按4%的税率征收房产税</span>( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2405078,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2405079,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 336127,
          "questiontype_id": 4,
          "question_text": "年满16周岁不满18周岁的公民,视为完全民事行为能力人。（ ）",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2216904,
              "answer_text": "正确",
              "is_true_answer": false,
              "combine_id": 1
            },
            {
              "answer_id": 2216905,
              "answer_text": "错误",
              "is_true_answer": true,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 378392,
          "questiontype_id": 4,
          "question_text": "纳税人销售应税产品采用分期收款结算方式的,其资源税纳税义务发生时间,为销售合同规定的收款日期的当天( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2399528,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2399529,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 379728,
          "questiontype_id": 4,
          "question_text": "用人单位和劳动者解除或终止劳动合同的,用人单位应当在解除或终止劳动合同时出具解除或终止劳动合同的证明( )<br />  ",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2407604,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2407605,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        },
        {
          "question_id": 336190,
          "questiontype_id": 4,
          "question_text": "对海关、金融、国税、外汇管理以及国家安全机关的具体行政行为不服只能向其上一级主管部门申请行政复议( )",
          "is_big_question": false,
          "big_questions": null,
          "answers": [
            {
              "answer_id": 2211290,
              "answer_text": "正确",
              "is_true_answer": true,
              "combine_id": 1
            },
            {
              "answer_id": 2211291,
              "answer_text": "错误",
              "is_true_answer": false,
              "combine_id": 1
            }
          ]
        }
      ]
    },
    {
      "part_info": {
        "name": "不定项选择题",
        "part_id": 441934
      },
      "questions": [
        {
          "question_id": 379449,
          "questiontype_id": 7,
          "question_text": "<p>\r\n\t2016年4月1日,甲公司录用王某、郑某到公司工作并与2人口头约定,试用期为3个月,试用期月工资为2000元;试用期内被证明不符合录用条件的,公司可随时通知解除劳动合同且不支付经济补偿;试用期满订立1年期(试用期不计入合同期限)劳动合同,月工资提高至2500元。\r\n</p>\r\n<p>\r\n\t2016年7月1日,试用期满,甲公司与王某订立了1年期劳动合同。同日,甲公司拟与郑某订立合同时,郑某拒绝签订劳动合同。\r\n</p>\r\n<p>\r\n\t2016年12月王某因家庭原因欲解除与甲公司的劳动合同。\r\n</p>\r\n<p>\r\n\t已知:甲公司所在地最低月工资标准为1800元。 要求:根据上述资料,不考虑其他因素,分析回答下列小题。\r\n</p>\r\n<p>\r\n\t",
          "is_big_question": true,
          "big_questions": [
            {
              "question_id": 379449,
              "questiontype_id": 7,
              "question_text": "1).甲公司与王某、郑某约定的下列试用期条款中,符合法律规定的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411814,
                  "answer_text": "试用期不计入劳动合同期限",
                  "is_true_answer": false,
                  "combine_id": 1
                },
                {
                  "answer_id": 2411815,
                  "answer_text": "试用期内被证明不符合录用条件的,公司可随时通知解除合同且不支付经济补偿",
                  "is_true_answer": true,
                  "combine_id": 1
                },
                {
                  "answer_id": 2411816,
                  "answer_text": "劳动合同期限1年,试用期3个月",
                  "is_true_answer": false,
                  "combine_id": 1
                },
                {
                  "answer_id": 2411817,
                  "answer_text": "月工资2500元,试用期月工资2000元   ",
                  "is_true_answer": true,
                  "combine_id": 1
                }
              ]
            },
            {
              "question_id": 379449,
              "questiontype_id": 7,
              "question_text": "2).关于试用期已履行及甲公司与王某订立书面劳动合同法律后果的下列表述中正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411818,
                  "answer_text": "甲公司应向王某支付2500元的试用期赔偿金",
                  "is_true_answer": true,
                  "combine_id": 2
                },
                {
                  "answer_id": 2411819,
                  "answer_text": "自订立书面劳动合同时起,甲公司与王某开始建立劳动关系",
                  "is_true_answer": false,
                  "combine_id": 2
                },
                {
                  "answer_id": 2411820,
                  "answer_text": "甲公司不得再与王某约定试用期",
                  "is_true_answer": true,
                  "combine_id": 2
                },
                {
                  "answer_id": 2411821,
                  "answer_text": "甲公司应向王某支付自2016年5月1日起至6月30日止的2倍工资   ",
                  "is_true_answer": true,
                  "combine_id": 2
                }
              ]
            },
            {
              "question_id": 379449,
              "questiontype_id": 7,
              "question_text": "3).关于郑某拒绝与甲公司订立书面劳动合同法律后果的下列表述中,正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411822,
                  "answer_text": "甲公司应向郑某支付经济补偿",
                  "is_true_answer": true,
                  "combine_id": 3
                },
                {
                  "answer_id": 2411823,
                  "answer_text": "甲公司应书面通知郑某终止劳动关系",
                  "is_true_answer": true,
                  "combine_id": 3
                },
                {
                  "answer_id": 2411824,
                  "answer_text": "甲公司应继续履行与郑某的口头合同",
                  "is_true_answer": false,
                  "combine_id": 3
                },
                {
                  "answer_id": 2411825,
                  "answer_text": "视为甲公司已与郑某订立了无固定期限劳动合同   ",
                  "is_true_answer": false,
                  "combine_id": 3
                }
              ]
            },
            {
              "question_id": 379449,
              "questiontype_id": 7,
              "question_text": "4).王某应提前一定期限以书面形式通知甲公司方可解除劳动合同,该期限为( )\r\n</p>",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411826,
                  "answer_text": "10日",
                  "is_true_answer": false,
                  "combine_id": 4
                },
                {
                  "answer_id": 2411827,
                  "answer_text": "3日",
                  "is_true_answer": false,
                  "combine_id": 4
                },
                {
                  "answer_id": 2411828,
                  "answer_text": "30日",
                  "is_true_answer": true,
                  "combine_id": 4
                },
                {
                  "answer_id": 2411829,
                  "answer_text": "15日   ",
                  "is_true_answer": false,
                  "combine_id": 4
                }
              ]
            }
          ],
          "answers": null
        },
        {
          "question_id": 379448,
          "questiontype_id": 7,
          "question_text": "<p>\r\n\t中国公民张某为境内甲公司高级管理人员,2015年12月有关收支情况如下:\r\n</p>\r\n<p>\r\n\t(1)取得基本工资8 000元,职务津贴6 000元,全年一次性奖金18 000元。\r\n</p>\r\n<p>\r\n\t(2)出租住房取得不含增值税租金收入5 000元,房屋租赁过程中缴纳的准予税前扣除的相关税费200元。\r\n</p>\r\n<p>\r\n\t(3)取得境内A上市公司非限售股股息2 000元,该股票于当月转让所得20 000元,该股票持有期限为10个月。\r\n</p>\r\n<p>\r\n\t(4)取得国债利息6 000元,保险赔款7 000元。\r\n</p>\r\n<p>\r\n\t已知:工资、薪金所得,每月减除费用3 500元;对个人出租住房取得的所得暂减按10%的税率征收个人所得税,每次收入4 000元以上的,减除20%的费用。\r\n</p>\r\n<p>\r\n\t要求:根据上述资料,不考虑其他因素,分析回答下列小题:\r\n</p>\r\n<p>\r\n\t",
          "is_big_question": true,
          "big_questions": [
            {
              "question_id": 379448,
              "questiontype_id": 7,
              "question_text": "1).张某当月基本工资及职务津贴应缴纳个人所得税税额的下列计算列式中,正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2412863,
                  "answer_text": "(8 000+6 000-3 500)×25%-1 005＝1 620(元)",
                  "is_true_answer": true,
                  "combine_id": 1
                },
                {
                  "answer_id": 2412864,
                  "answer_text": "(8 000-3 500)×10%-105+6 000×20%-555＝990(元)",
                  "is_true_answer": false,
                  "combine_id": 1
                },
                {
                  "answer_id": 2412865,
                  "answer_text": "(8 000-3 500-105)×10%+(6 000-3 500-105)×10%＝679(元)",
                  "is_true_answer": false,
                  "combine_id": 1
                },
                {
                  "answer_id": 2412866,
                  "answer_text": "(8 000-3 500)×10%-105+(6 000-3 500)×10%-105＝490(元)   ",
                  "is_true_answer": false,
                  "combine_id": 1
                }
              ]
            },
            {
              "question_id": 379448,
              "questiontype_id": 7,
              "question_text": "2).张某全年一次性奖金应缴纳个人所得税税额的下列计算列式中,正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2412867,
                  "answer_text": "18 000×25%-1 005＝3 495(元)",
                  "is_true_answer": false,
                  "combine_id": 2
                },
                {
                  "answer_id": 2412868,
                  "answer_text": "(18 000-3 500)×25%-1 005＝2 620(元)",
                  "is_true_answer": false,
                  "combine_id": 2
                },
                {
                  "answer_id": 2412869,
                  "answer_text": "18 000×25%＝4 500(元)",
                  "is_true_answer": false,
                  "combine_id": 2
                },
                {
                  "answer_id": 2412870,
                  "answer_text": "18 000×3%＝540(元)   ",
                  "is_true_answer": true,
                  "combine_id": 2
                }
              ]
            },
            {
              "question_id": 379448,
              "questiontype_id": 7,
              "question_text": "3).张某当月出租住房租金收入应缴纳个人所得税税额的下列计算列式中,正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2412871,
                  "answer_text": "(5 000-200)×(1-20%)×10%＝384元",
                  "is_true_answer": true,
                  "combine_id": 3
                },
                {
                  "answer_id": 2412872,
                  "answer_text": "5 000×10%＝500元",
                  "is_true_answer": false,
                  "combine_id": 3
                },
                {
                  "answer_id": 2412873,
                  "answer_text": "(5 000-200)×10%＝480元",
                  "is_true_answer": false,
                  "combine_id": 3
                },
                {
                  "answer_id": 2412874,
                  "answer_text": "5 000×(1-20%)×10%＝400元   ",
                  "is_true_answer": false,
                  "combine_id": 3
                }
              ]
            },
            {
              "question_id": 379448,
              "questiontype_id": 7,
              "question_text": "4).张某取得的下列收入中,免征个人所得税的是( )\r\n</p>",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2412875,
                  "answer_text": "取得境内A上市公司非限售股股息2000元",
                  "is_true_answer": false,
                  "combine_id": 4
                },
                {
                  "answer_id": 2412876,
                  "answer_text": "当月转让非限售股票取得所得20000元",
                  "is_true_answer": true,
                  "combine_id": 4
                },
                {
                  "answer_id": 2412877,
                  "answer_text": "国债利息6 000元",
                  "is_true_answer": true,
                  "combine_id": 4
                },
                {
                  "answer_id": 2412878,
                  "answer_text": "保险赔款7 000元   ",
                  "is_true_answer": true,
                  "combine_id": 4
                }
              ]
            }
          ],
          "answers": null
        },
        {
          "question_id": 337638,
          "questiontype_id": 7,
          "question_text": "<p>\r\n\t甲公司为增值税一般纳税人,主要从事汽车贸易及维修业务,2013年10月有关经营情况如下:&nbsp;\r\n</p>\r\n<p>\r\n\t(1)进口一批越野车,海关审定的关税完税价格360万元,缴纳关税90万元,支付通关、商检费用2.5万元。&nbsp;\r\n</p>\r\n<p>\r\n\t(2)销售小轿车取得含增值税价款351万元,另收取提车价款14.04万元。\r\n</p>\r\n<p>\r\n\t(3)维修汽车取得含增值税维修费21.<span style=\"line-height:1.5;\">06万元,其中工时费9.36万元、材料费11.7万元。 <br />\r\n</span>\r\n</p>\r\n<p>\r\n\t<span style=\"line-height:1.5;\">已知:越野车的消费税税率为25%,增值税税率为17%。</span> \r\n</p>\r\n<p>\r\n\t&nbsp;要求:根据上述资料,分别回答下列问题。\r\n</p>\r\n<p>\r\n\t",
          "is_big_question": true,
          "big_questions": [
            {
              "question_id": 337638,
              "questiontype_id": 7,
              "question_text": "1)．甲公司进口越野车应缴纳消费税税额的下列计算中,正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411618,
                  "answer_text": "(360 + 90 + 2.5)÷(1 - 25%)× 25% = 150.83(万元)",
                  "is_true_answer": false,
                  "combine_id": 1
                },
                {
                  "answer_id": 2411619,
                  "answer_text": "(360 + 2.5)× 25% = 90.625(万元)",
                  "is_true_answer": false,
                  "combine_id": 1
                },
                {
                  "answer_id": 2411620,
                  "answer_text": "(360 + 90)÷(1 - 25%)× 25% = 150(万元)",
                  "is_true_answer": true,
                  "combine_id": 1
                },
                {
                  "answer_id": 2411621,
                  "answer_text": "(360 + 90 + 2.5)× 25% = 113.125(万元)",
                  "is_true_answer": false,
                  "combine_id": 1
                }
              ]
            },
            {
              "question_id": 337638,
              "questiontype_id": 7,
              "question_text": "2)．甲公司进口越野车应按照组成计税价格和规定税率计算增值税,下列各项中,应计入组成计税价格的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411622,
                  "answer_text": "关税完税价格",
                  "is_true_answer": true,
                  "combine_id": 2
                },
                {
                  "answer_id": 2411623,
                  "answer_text": "通关、商检费用",
                  "is_true_answer": false,
                  "combine_id": 2
                },
                {
                  "answer_id": 2411624,
                  "answer_text": "消费税",
                  "is_true_answer": true,
                  "combine_id": 2
                },
                {
                  "answer_id": 2411625,
                  "answer_text": "关税",
                  "is_true_answer": true,
                  "combine_id": 2
                }
              ]
            },
            {
              "question_id": 337638,
              "questiontype_id": 7,
              "question_text": "3)．甲公司销售小轿车增值税销项税额的下列计算中,正确的是( )\r\n</p>\r\n<p>\r\n\t",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411626,
                  "answer_text": "［351 ÷(1 + 17%)+ 14.04］× 17% = 53.3868(万元)",
                  "is_true_answer": false,
                  "combine_id": 3
                },
                {
                  "answer_id": 2411627,
                  "answer_text": "［351 + 14.04 ÷(1 + 17%)］× 17% = 61.71(万元)",
                  "is_true_answer": false,
                  "combine_id": 3
                },
                {
                  "answer_id": 2411628,
                  "answer_text": "(351 + 14.04)× 17% = 62.0568(万元)",
                  "is_true_answer": false,
                  "combine_id": 3
                },
                {
                  "answer_id": 2411629,
                  "answer_text": "(351 + 14.04)÷(1 + 17%)× 17% = 53.04(万元)",
                  "is_true_answer": true,
                  "combine_id": 3
                }
              ]
            },
            {
              "question_id": 337638,
              "questiontype_id": 7,
              "question_text": "4)．甲公司维修汽车增值税销项税额的下列计算中,正确的是( )\r\n</p>",
              "is_big_question": false,
              "big_questions": null,
              "answers": [
                {
                  "answer_id": 2411630,
                  "answer_text": "21.06 ÷(1 + 17%)× 17% = 3.06(万元)",
                  "is_true_answer": true,
                  "combine_id": 4
                },
                {
                  "answer_id": 2411631,
                  "answer_text": "(2.06 - 9.36)× 17% = 1.989(万元)",
                  "is_true_answer": false,
                  "combine_id": 4
                },
                {
                  "answer_id": 2411632,
                  "answer_text": "(21.06 - 11.7)× 17% = 1.5912(万元)",
                  "is_true_answer": false,
                  "combine_id": 4
                },
                {
                  "answer_id": 2411633,
                  "answer_text": "21.06 × 17% = 3.5802(万元)",
                  "is_true_answer": false,
                  "combine_id": 4
                }
              ]
            }
          ],
          "answers": null
        }
      ]
    }
  ]
}
}