问题 不定项选择 共用题干题

中国公民胡某系专业画家,以绘画为生。胡某2013年1~12月收入情况如下:(1)一次取得绘画收入23000元;(2)将其自有的4间面积为150平方米的住房出租给张某居住,租期1年。每月租金收入2500元,全年租金收入30000元;当年7月份对房屋进行修缮,发生修理费用500元;(不考虑相关税费)(3)取得保险赔款20000元;(4)取得购买企业债券利息5000元;(5)从A上市公司取得股息所得16000元,从B非上市公司取得股息所得7000元。要求:根据上述资料,回答下列(1)~(4)小题。

胡某绘画收入与财产租赁收入合计应纳个税()元。

A.5720

B.5670

C.5510

D.5000

答案

参考答案:B

阅读理解

Chen Jie, 14, from Ningbo, Zhejiang is a lucky girl. She got 3600 yuan as gift money this Spring Festival. However, her grandmother took away all the money and put it in a bank account.

Many students experienced the same thing as Chen. They got their gift money, only to immediately have it taken away.

Xiong Shengyue, 14, from Nanjing, doesn't agree with the practice. "I think the money should be the children's, " she said. " We should take care of it by ourselves."

It is not that simple, said Chu Chaohui, a researcher at national Institute of Education Sciences.

Giving gift money is used to show social status (地位)and develop relationships, he told Beijing Legal Evening News. Gift money has lost its traditional meaning of good will and has "little to do with the children". What's more, children don't earn the money through work. So he thought that parents should still play a big part in dealing with the money.

But Yan Honglan, a mother of a 14-year-old boy in Beijing, has let her son be responsible (承担责任的)for his gift money since the age of 8. "I want to develop his financial(理财) skills, ' Yan said.

She also added:"No matter how you deal with the money, the most important thing is to make the children feel they're respected(尊重) and trusted.

Chen supported Yan's idea. She said that though she knew her grandmother wouldn't waste her gift money, she would feel happier if she could at least know how the money is spent.

"It would make me feel a little bit more grown-up," she said.

小题1:Chen Jie’s grandmother ________.

A.took away all her money and put it in a bank

B.let her take care of all her money

C.gave all her money to her parents

D.spent all her money小题2: Chu Chaohui thought the gift money should be dealed with by _________

A.children

B. grandmother

C. parents

D.friends小题3:Yan Honglan thought___________ is the most important thing.

A.to make children feel a little bit more grown-up

B.to take care of the gift money by themselves

C.to put the gift money in a bank account

D.to make the children feel they're respected and trusted.小题4:Which of the following is TRUE according to the passage?

A.Chen Jie got 3600 yuan as reward this Spring Festival.

B.Xiong Shengyue thought children should take care of the gift money.

C.Chu Chaohui thought parents shouldn’t play a big party in dealing with the money.

D.Yan Honglan has let her son be responsible for his gift money since the age of 9.

选择题