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问题 单项选择题

王教授受某出版社委托，为该出版社即将出版的一本专业书籍进行审稿，从出版社取得报酬5000元。该笔报酬在缴纳个人所得税时适用的税目是（）。

A.工资薪金所得

B.劳务报酬所得

C.稿酬所得

D.特许权使用费所得

答案

参考答案：B

解析：审稿属于劳务报酬所得，劳务报酬所得是指个人独立从事非雇佣的各种劳务所取得的所得。

阅读理解

阅读短文，选择答案。

      Hello! Friends! We bought gifts for you in Shanghai. Kim, this picture is for you. It's a picture of Shanghai. It's beautiful. Jenny, this cap is for you. It's white. I know white is your favourite colour. I bought a kite

for Tom. It looks like a bird. The T-shirt is for my mother. It's just right for her.

1. We bought a ______ for Kim.

A. gifts          

B. picture            

C. kite

2. It's a picture of ______.

A. Beijing        

B. Shijiazhuang      

C. Shanghai

3. Jenny's favourite colour is ______.

A. blue            

B. black            

C. white

4. I bought a ______ for my mother.

A.T-shirt            

B. kite              

C. bird

5. Tom's gift is a _______.

A.T-shirt            

B. kite                

C. bird
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单项选择题

正常人支／芳比值为（）

A.3.5～4.0

B.3.0～3.5

C.2.0～2.5

D.1.0～2.0

E.2.5～3.0
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