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2020年遼寧公務員考試公共基礎預測練習8.14

公考資料網 2019/08/14 08:10:46

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  1.國家對下列各項個人所得,應征收個人所得稅的是(  )。

  

  A.防暑降溫費

  

  B.國債

  

  C.按國家統—規定發給的津貼

  

  D.儲蓄存款利息

  


  2.下列各項中符合 《 廣告法 》 規定的廣告是(  )。

  

  A.保證 100 %有效的某藥品廣告

  

  B.某麻醉藥品廣告

  

  C.電視上發布的某煙草廣告

  

  D.標明產地的茶葉廣告

  


  3.為了加大促銷力度,某商場在銷售中向每位購買電腦的顧客贈送高級電腦桌。對此,下列說法正確的是(  )。

  

  A.如果贈送電腦桌違背顧客意愿,則構成不正當競爭,否則不構成

  

  B.如果電腦桌質量不合格則構成不正當競爭,否則不構成

  

  C.如果電腦的價格減去電腦桌的價值小于電腦的成本價則該商場構成不正當競爭

  

  D.該商場的行為構成違法搭售的不正當競爭

  


  4.根據企業破產法律制度的規定,不屬于破產費用的一項是(  )。

  

  A.破產案件受理費

  

  B.債權人會議費

  

  C.清算組催收債務所需費用

  

  D.清算期間破產企業職工生活費

  


  5.下列可以免稅的個人收入的是(    )。

  

  A.稿酬所得

  

  B.國債和國家發行的金融債券利息

  

  C.財產轉讓所得

  

  D.偶然所得


掃描下方二維碼,做遼寧公務員考試歷年真題


  


  【參考答案及解析】

  

  1.答案: D

  

  【解析】:《中華人民共和國個人所得稅法》第二條規定:“下列各項個人所得,應納個人所得稅:(1)工資、薪金所得;(2)個體工商戶的生產、經營所得;(3)對企事業單位的承包經營、承租經營所得;(4)勞務報酬所得;(5)稿酬所得;(6)特許權使用費所得;(7)利息、股息、紅利所得;(8)財產租賃所得;(9)財產轉讓所得;(10)偶然所得;(11)經國務院財政部門確定征稅的其他所得。”

  

  《個人所得稅法》同事規定,國債和國家發行的金融債券利息以及按照國家統一規定發給的補貼、津貼免納個人所得稅。故正確答案為D。

  

  2.答案: D

  

  【解析】:《 廣告法 》第九條第一款規定:“廣告中對商品的性能、產地、用途、質量、價格、生產者、有效期限、允諾或者對服務的內容、形式、質量、價格、允諾有表示的,應當清楚、明白。”  故正確答案為D。

  

  本題相關知識點:1.第十四條規定:“藥品、醫療器械廣告不得有下列內容:(一)含有不科學的表示功效的斷言或者保證的;(二)說明治愈率或者有效率的。故A不正確。

  

  2.第十六條規定:“麻醉藥品、精神藥品、毒性藥品、放射性藥、品等特殊藥品,不得做廣告。”故B不正確。

  

  3.第十八條規定:“禁止利用廣播、電影、電視、報紙、期刊發布煙草廣告。禁止在各類等候室、影劇院、會議廳堂、體育比賽場館等公共場所設置煙草廣告。煙草廣告中必須標明“吸煙有害健康”。故C不正確。

  

  3.答案: C

  

  【解析】:《中華人民共和國反不正當競爭法》第十二條規定:“經營者銷售商品,不得違背購買者的意愿搭售商品或者附加其他不合理的條件。”本題中某商場在銷售中向購買電腦的顧客贈送高級電腦桌,并沒有進行搭售,故 A、D兩項說法不正確。電腦桌質量不合格違反的是《消費者權利保護法》和《產品質量保護法》,不構成不正當競爭行為的構成要件。

  

  《反不正當競爭法》第十一條規定,“經營者不得以排擠競爭對手為目的,以低于成本的價格銷售商品。”因此,如果電腦的價格減去電腦桌的價值小于電腦的成本價則該商場構成不正當競爭,C項說法正確。故正確答案為C。

  

  4.答案: D

  

  【解析】:《企業破產法》第41條規定:人民法院受理破產申請后發生的下列費用為破產費用:(1)破產案件的訴訟費用;(2)管理、變價和分配債務人財產的費用;(3)管理人執行職務的費用、報酬和聘用工作人員的費用。四個選項中A、B、C三項均屬于破產費用。D項的職工生活費不屬于破產費用,故正確答案為D。

  

  5.答案: B

  

  【解析】: 根據《個人所得稅法》第4條可知,國債和國家發行的金融債券利息免納個人所得稅。

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