问题 单项选择题

张先生2010年3月份扣除三险一金后的工资为5000元,他将其中的3000元捐赠给红十字会,支持西南干旱灾区的人民,此项捐款根据国家规定可以依法据实扣除。则2010年3月,张先生工薪所得的应纳税税额为( )元。

A.325

B.190

C.0

D.100

答案

参考答案:C

解析: 由于可以依法据实扣除,所以3000元都可以在应纳税所得额中扣除,则工资收入的应纳税所得额为5000-2000=3000(元),再全额扣除3000元后,应纳税所得额为0,则2010年3月份,张先生不用上缴工薪个人所得税。

单项选择题
完形填空

I was on a bus one March evening. The driver didn’t  36  to start the bus soon because it was not yet  37 . A middle-aged woman got on. Tired and sad, she told her story  38 , not to anyone in particular. On her way to the station, half of her  39  was stolen. The other half was hidden under her blouse, so she  40  still had some left. A few minutes later, she stopped crying, but still looked  41 .

When all the seats were taken, the driver started the engine. The conductor began to collect fares(车费). When she came to an old man in worn-out clothes, he  42 that he had spent all his money when he had accidentally got on a wrong bus and now he was trying to go home. On hearing this, she ordered the old man to  43  the bus. The old man was almost in tears as he  44  her to let him take the bus home. The driver took the conductor’s side and repeated the conductor’s  45  .

The woman was watching the incident.  46  the driver and the conductor raised their voices at the old man, she interfered(干预).

“Stop  47  him! Can’t you see he’s only trying to get home?”

“He doesn’t have any money! ” the driver  48  .

“Well, that’s no  49  to throw him off the bus,” she insisted.

Then she reached inside her blouse, look out her  50  money, and handed it to the conductor. “Here’s his fare and mine. Just stop giving him a  51  time.”

All heads turned to the woman. “It’s only money,” she shrugged.

She rode the rest of the way home  52  a happy smile, with the money she’d lost earlier  53  .

On the road of life, the help of strangers can  54  our loads and lift our spirits. How much sweeter the  55  will be when we make it a little smoother for others!

36. A. try  B. care  C. decide  D.  intend 

37. A. empty  B. full  C. crowded  D. ready 

38. A. tearfully  B. seriously  C. carefully  D. calmly 

39. A. fare B. possession  C. money  D. wealth 

40. A. strangely B. happily  C. secretly   D. fortunately 

41. A. unsatisfied  B. weak   C. unhappy   D. excited 

42. A. explained  B. declared  C. admitted   D. found 

43. A. get off  B. start   C. get on   D. stop 

44. A. begged  B. scolded  C. praised   D. thanked 

45. A. request  B. action   C. suggestion   D. command 

46. A. Unless  B. Although  C. Until   D. When 

47. A. attacking  B. bothering  C. blaming   D. wronging 

48. A. warned  B. whispered  C. shouted   D. repeated 

49. A. problem  B. need  C. matter   D. reason 

50. A. spending  B. collected   C. remaining   D. borrowed 

51. A. busy  B. cold   C. hard   D. fearful 

52. A. giving  B. wearing   C. taking   D. forcing 

53. A. forgotten  B. used   C. earned  D. returned 

54. A. move  B. increase   C. lighten   D. carry 

55. A. world  B. journey   C. smile   D. friendship