【判断题】
对于居民个人境外取得所得已在境外缴纳的个人所得税税额,按照“分国分项计算并汇总确定限额,分国分项抵免境外已纳税额”。
A. 对
B. 错
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答案
B
解析
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员工通过税务部门提供的网络渠道(手机 P APP 或各省电子税务局等)填报专项附加扣除信息并选择扣缴单位办理扣除的,员工和扣缴单位无须留存纸质扣除信息表。
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劳务报酬所得、稿酬所得、特许权使用费所得预扣预缴税款的计算,和年度汇算清缴税款的计算方法是有区别的。主要差别为三项:一是收入额的计算方法不同。二是可扣除的项目不同。三是适用的税率/预扣率不同。
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自2019年1月1日起至2023年12月31日止,广东省、深圳市按内地与香港个人所得税税负差额,对在大湾区工作的境外(含港澳台)高端人才和紧缺人才给予补贴,该补贴免征个人所得税。
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个人捐赠北京2022年冬奥会、冬残奥会、测试赛的资金和物资支出可在计算个人应纳税所得额时捐赠额未超过纳税人申报的应纳税所得额百分之三十的部分,可以从其应纳税所得额中扣除。超过部分不予扣除。
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对受北京冬奥组委邀请的,在北京2022年冬奥会、冬残奥会、测试赛期间临时来华,从事奥运相关工作的外籍顾问以及裁判员等外籍技术官员取得的由北京冬奥组委、测试赛赛事组委会支付的劳务报酬免征个人所得税。
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对香港市场投资者(包括企业和个人)投资深交所上市A股取得的股息红利所得,在香港中央结算有限公司(以下简称香港结算)不具备向中国结算提供投资者的身份及持股时间等明细数据的条件之前,暂不执行按持股时间实行差别化征税政策,由上市公司按照20%的税率代扣所得税,并向其主管税务机关办理扣缴申报。
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自2016年1月1日起,全国范围内的中小高新技术企业以未分配利润、盈余公积、资本公积向个人股东转增股本时,个人股东一次缴纳个人所得税确有困难的,可根据实际情况自行制定分期缴税计划,在不超过5个公历年度内(含)分期缴纳,并将有关资料报留存备查。
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自2016年1月1日起,全国范围内的中小高新技术企业以未分配利润、盈余公积、资本公积向个人股东转增股本时,个人股东获得转增的股本,按照“工资薪金所得”项目,征收个人所得税。
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自2016年1月1日起,全国范围内的高新技术企业转化科技成果,给予本企业相关技术人员的股权奖励,个人一次缴纳税款有困难的,可根据实际情况自行制定分期缴税计划,在不超过5个公历年度内(含)分期均匀缴纳,并将有关资料报主管税务机关备案。
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【单选题】
(1)Whieh of the following descriptions about the characteristics of physiology is wrong?___
A. It is the study of how living organisms work.
B. It illustrates the discipline of the development and the evolution of disease and the essence of disease.
C. It is to study the living phenomena and the function activities of living organs.
D. It is to explain how they are regulated and integrated.
【单选题】
(2) Which of the following are specialized in producing force and movement?___
A. muscle cells
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A. intracellular fluid
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(4) Which of the following is not the fundamental characteristic of living organisms?___
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(5)Whicl of the following is a physiological process with negative feedback?___
A. blood coagulation
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(6)Which of the following is not the characteristic of regulation by hormone?___
A. diffusenin nature
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【单选题】
7)Which of the following is not the characteristic of cells?___
A. They are bound by the plasma membrane
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D. Living cells can not transform materials.
【单选题】
8)The breakdown of large molecules to smaller ones is called___
A. respiration
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【单选题】
9) Which of the following descriptions about the characteristics of nervous regulation is wrong?___
A. It responds fast
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10)Which of the following descriptions about the control of body function is wrong?___
A. Homeostasis is kept by feedback control.
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C. Positive feedback is not useful.
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(1)Which of the following parts of knowledge of drugs should be included in pharmacology?___
A. The effects of drugs on man
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(2)Which of the following is what a clinician is primarily interested in according to the text?___
A. Drugs which can be reasonably limited to those aspects that provide the basis for their rational clinical use
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D. rugs which are useful in the prevention, diagnosis and treatment of human disease, or in the prevention of pregnancy.
【单选题】
(3)Why was the physician not interested in pharmacognosy?___
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(4)Which of the following is the best way of studying pharmacology for medical students and practitioners?___
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(5)What are the tasks related to medicines almost complete!y delegated to the pharmacists now?___
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(6) What is a main unique aspect of pharmacodynamics?___
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7) What time of history does pharmacodynamics date back to?___
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8)What does the research on pharmacodynamics focus on?___
A. study of clinical effect of drugs
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(9)Which of the following is true when drugs are selected?___
A. It has to be based in part on legal reasons.
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【单选题】
(10)Why are chemotherapeutic agents useful in therapy?___
A. They stimulate or depress biochemical or physiological function in man in a sufficiently reproducible manner to provide relief of symptoms or, ideally, to alter favorably the course of disease
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C. They have only minimal effects on man but can destroy or eliminate parasites
D. The selectivity of their effects is one of their most important characteristics
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1)H. Mario Geysen initially used parallel synthesis as a quick way to identify which small_____ of any given large protein bound to an antibody.___
A. division
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