15、今年我国首次实行个人所得税纳税申报制度,在下图所示“所得项目”中属于资本要素分配的是
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纳税人姓名 Taxpayer’name |
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身份证号码 ID number |
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所得项目 Categories of income |
应纳税额 Tax payable |
已缴(扣)税额 Tax pre_paid and withheld |
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①工资、薪金所得 Wages and salaries |
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⑤稿酬所得 Author’s remuneration |
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⑦利息、股息、红利所得 Interest,dividends and bonuses |
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⑧财产租赁所得 Income form lease of property |
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A.①⑤ B.⑤⑦ C.⑦⑧ D.①⑧