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<div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">備考一級(jí)建造師時(shí)做一做模擬練習(xí)題是必不可少的一步，建設(shè)工程教育網(wǎng)為大家整理了一級(jí)建造師《建設(shè)工程法規(guī)及相關(guān)知識(shí)》的模擬題與答案解析，供考生們參考學(xué)習(xí)，助大家一臂之力！</p><section data-id="1796" style="line-height: 22.4px; white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top-width: 0.1em; border-bottom-width: 0.1em; border-left-width: 0.1em; border-style: solid none solid solid; overflow: hidden; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong>多選題</strong> </section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom-width: 0.1em; border-bottom-style: solid; border-right-width: 0.1em; border-right-style: solid; margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top-width: 1.8em; border-top-style: solid; border-top-color: rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left-width: 1em !important; border-left-style: solid !important; border-left-color: transparent !important; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-indent: 2em; text-align: left;">以下各項(xiàng)個(gè)人所得，免征個(gè)人所得稅的是（?。?/p><p style="text-indent: 2em; text-align: left;">A.企業(yè)債券的利息收入</p><p style="text-indent: 2em; text-align: left;">B.救濟(jì)金</p><p style="text-indent: 2em; text-align: left;">C.因自然災(zāi)害遭受重大損失的</p><p style="text-indent: 2em; text-align: left;">D.基本養(yǎng)老保險(xiǎn)金</p><p style="text-indent: 2em; text-align: left;">E.保險(xiǎn)賠款</p><p style="text-indent: 2em; text-align: left;">『正確答案』BDE</p><p style="text-indent: 2em; text-align: left;">『答案解析』本題考查的是個(gè)人所得稅的減免規(guī)定。AC不屬于免征項(xiàng)目。選項(xiàng)C屬于減征個(gè)人所得稅的情況。</p><p style="text-indent: 2em; text-align: left;"><strong style="color: rgb(151, 72, 6); line-height: 22.4px;">本題涉及知識(shí)點(diǎn)：<span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span 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style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 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