问题 单项选择题

根据法律规定,下列收入中不免纳个人所得税的是:

A.张某退休后所得的工资收入

B.李某将某一名著翻译为少数民族文字而接受自治区人民政府发给的5000元奖金

C.刘某购买国库券而获3000元的利息

D.邢某因执行公务残疾后收到来自全国的5万元捐款

答案

参考答案:D

解析: 《个人所得税法》第4条规定:下列各项个人所得,免纳个人所得税:(1)省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;(2)国债和国家发行的金融债券利息;……(7)按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费;……因此,A、B、C项均免纳个人所得税。D项属于减征范围。因此,本题答案为D项。

阅读理解

阅读理解

     If there is one thing I am sure about, it is that in a hundred years from now we will still be reading

newspapers.It is not that newspapers are a necessity.Even now some people get most of their news

from television or radio.Many buy a paper only on Saturday or Sunday.But for most people reading

a newspaper has become a habit passed down from generation to generation.

    The nature of what is news may change.What basically makes news is what affects our lives-the

big political stories; the coverage of the wars, earthquakes and other disasters will continue much the

same.I think there will be more coverage of scientific research, though.It's already happening in areas

that may directly affect our lives, like genetic (基因) engineering.In the future, I think there will be more

coverage of scientific explanations of why we feel as we do-as we develop a better understanding of

how the brain operates and what our feelings really are.

    It's quite possible that in the next century newspapers will be transmitted (传送) electronically from

Fleet Street and printed out in our own home.In fact, I am pretty sure that it will happen in the future.

You will probably be able to choose from a menu, making up your own newspaper by picking out the

things you want to read-sports and international news, etc.

    I think people have got it wrong when they talk about competition between the different media (媒体).  They actually feed_off each other.Some people once foresaw that television would kill off

newspapers, but that hasn't happened.What is read on the printed page lasts longer than pictures on a

screen or sound lost in the air.And as for the Internet, it is never really pleasant to read something just

on a screen.

1.  What is the best title for the text?

A.The Best Way to Get News          

B.  The Changes of Media

C.Make Your Own Newspaper        

D.  The Future of Newspapers

2.  In the writer's opinion, in the future, ________.

A.more big political affairs, wars and disasters will make news

B.newspapers will not be printed in publishing houses any longer

C.newspapers will cover more scientific research

D.more and more people will watch TV

3.  What will probably be on in the newspaper made by you?

A.Sports and international news.      

B.  A menu of important news.

C.The most important news.          

D.  What you are interested in.

4.  From the text, we can infer that ________.

A.  newspapers will win the competition among the different media

B.  newspapers will stay with us together with other media

C.  television will take the place of newspapers

D.  some media will die out

5.  The underlined phrase "feed off" in the last paragraph means ________.

A.depend on      

B.  compete with 

C.  fight with        

D.  kill of

单项选择题