问题 单项选择题

英国公民张先生2014年4月在中国境内的外商投资企业任职取得工资薪金所得人民币7000元,则张先生当月计算个人所得税的应纳税所得额为()元。

A.6200

B.5000

C.3500

D.2200

答案

参考答案:D

解析:本题考查个人所得税的计税依据。在中国境内的外商投资企业和外国企业中工作的外籍人员,其每月的工资、薪金收入,在统一减除3500元费用的基础上,再允许减除1300元的附加减除费用。所以张先生当月计算个人所得税的应纳税所得额=7000-3500-1300=2200(元)。

单项选择题

Millions of Americans and foreigners see GI.Joe as a mindless war toy, the symbol of American military adventurism, but that’ s not how it used to be. To the men and women who (1) in World War I1 and the people they liberated, the GI. was the (2) man grown into hero, the pool farm kid torn away from his home, the guy who (3) all the burdens of battle, who slept in cold foxholes, who went without the (4) of 1hod and shelter, who stuck it out and drove back the Nazi reign of murder. This was not a vohmteer soldier, not someone well paid, (5) an average guy, up (6) the best trained, best equipped, fiercest, most brutal enemies seen in centuries.

His name is not much. GI. is just a military abbreviation (7) Govermnent Issue, and it was on all of the article (8) to soldiers. And Joe A common name for a guy who never (9) it to the top. Joe Blow, Joe Magrae... a working class name.The United States has (10) had a president or vieepresident or secretary of state Joe.

GI. Joe had a (11) career fighting Geman, Japanese, and Korean troops. He appears as a character, or a (12) of American personalities, in the 1945 movie The Story of GL Joe, based on the last days of war correspondent Ernie Pyle. Some of the soldiers Pyle (13) portrayde themselves in the fihn. Pyle was famous for covering the (14) side of the warl, writing about the dirt-snow-and-mud soldiers, not how many miles were (15) or what towns were captured or liberated. His reports (16) the "willie" cartoons of famed Stars and Stripes artist Bill Maulden. Both men (17) the dirt and exhaustion of war, the (18) of civilization that the soldiers shared with each other and the civilians: coffee, tobacco, whiskey, shelter, sleep. (19) Egypt, France, and a dozen more countries, G. I. Joe was any American soldier, (20) the most important person in their lives.

(1)()

A.performed

B.served

C.rebelled

D.betrayed

单项选择题