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税务师学习笔记2026年D73刷题

  • 2026-05-27 20:12:30
税务师学习笔记2026年D73刷题

税务师《税法(二)》01章企业所得税-03节应纳税所得额的计算：

错题收集3：
解析：

非营利组织的下列收入为免税收入：

①接受其他单位或个人捐赠的收入；

②除财政拨款外的其他财政补助收入，但不包括因政府购买服务而取得的收入；

③按照省级以上民政、财政部门规定收取的会费；

④不征税收入和免税收入孳生的银行存款利息收入；

⑤财政部、国家税务总局规定的其他收入。

选BCDE

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  1. CONNECT:[ UseTime:0.000491s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000806s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000343s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000270s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000482s ]
  6. SELECT * FROM `set` [ RunTime:0.000193s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000667s ]
  8. SELECT * FROM `article` WHERE `id` = 491130 LIMIT 1 [ RunTime:0.000407s ]
  9. UPDATE `article` SET `lasttime` = 1779900637 WHERE `id` = 491130 [ RunTime:0.001086s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000214s ]
  11. SELECT * FROM `article` WHERE `id` < 491130 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000387s ]
  12. SELECT * FROM `article` WHERE `id` > 491130 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000759s ]
  13. SELECT * FROM `article` WHERE `id` < 491130 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000528s ]
  14. SELECT * FROM `article` WHERE `id` < 491130 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001502s ]
  15. SELECT * FROM `article` WHERE `id` < 491130 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.003274s ]
0.078870s