周老师为某大学法律系教授，今年7月份，周老师个人收入情况如下：(1)工资收入1200元；(2)出版个人学术专著一部，获稿酬5000元；(3)周教授任某股份有限公司法律顾问，取得收入8000元，从中捐给希望工程(教育)基金会4000元。周教授7月份应纳个人所得税：
A．1476元
B．1728元
C．1700元
D．1856元
参考答案：A
解析：周教授工资收入应交所得税： (1200-800)×5%=20元 获得稿酬应交所得税：5000×(1- 20%)× 20%×(1-30%)=560元 兼职法律顾问收入属劳务报酬，应交所得税：8000×(1-20%)×20%×(1- 30%)=896元 注意：因周教授稿酬收入超过4000元，故先扣除20%，再行计算应交所得税；捐赠部分占劳务报酬收入的50%，根据规定最多只能扣除30%，超出30%的捐赠部分仍需交税。周教授共需交个人所得税：20+ 560+896=1476元。参见《个人所得税法》第2、第3及4条。
As I look back on it now, I realize it was kind of silly of me to be so worried when Daddy was really just late. I waited every night for Daddy whom I followed around everywhere. That day, I stood at my place by the door, waiting for his return from work. After standing there for a while, I began to where Daddy was. I ran into the kitchen and asked Mummy ,“When is Daddy coming? ” “ Soon, honey, ”Mummy replied distractedly (心不在焉的) because she was following a difficult recipe(cookbook) for dinner. I ran back to the door for I knew that Daddy was coming and that I wasn’t standing there for nothing, I began to read the words from my favorite books. Tired of that, I went back to the kitchen to ask Mummy again but I could open my mouth, she handed me a My little Pony coloring book. She said: “I’m busy, Daniel. Go and a pretty picture and I’ll hang it on the fridge. ” I went back to the door, put my book and crayons (蜡笔) down, then went to get my mini chair to sit in. After a while, the became a pink-and-purple artistic wonder. Soon I with relief (放心) as I heard the sound of the garage door and Daddy’s car driving in. I heard him turn off the engine and open and close his car door. The next thing I knew was that the door opened and there stood Daddy. I stood up and my arms . I hugged him tightly and whispered, “I love you”. As I sit at the computer finishing this story, I know Daddy will be home soon. I still when he’s late. I still go to greet him when he arrives. And I still tell him I love him.
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