问题 解答题
十一届全国人大常委会第二十次会议审议的个人所得税法修正案草案(简称“个税法草案”),拟将现行个人所得税的起征点由每月2000元提高到3000元,并将9级超额累进税率修改为7级,两种征税方法的1~5级税率情况见下表:


现行征税方法
草案征税方法  
月应纳税额x
税率
速算扣除数
月应纳税额x
税率
速算扣除数
1
x ≤ 500
5%
0
x ≤ 1 500
5%
0
2
500<x≤2 000
10%
25
1 500<x≤4 500
10%

3
2 000<x≤5 000
15%
125
4 500<x≤9 000
20%

4
5 000<x≤20 000
20%
375
9 000<x≤35 000
25%
975
5
20 000<x≤40 000
25%
1375
35 000<x≤55 000
30%
2 725
注:“月应纳税额”为个人每月收入中超出起征点应该纳税部分的金额。
“速算扣除数”是为了快捷简便计算个人所得税而设定的一个数。
例如:按现行个人所得税法的规定,某人今年3月的应纳税额为2 600元,他应缴税款可以用下面两种方法之一来计算:
方法一:按1~3级超额累进税率计算,即500×5% + 1500×10% + 600×15% =
265(元)
方法二:用“月应纳税额×适用税率−速算扣除数”计算,即2600×15% − 125 =
265(元)
(1)请把表中空缺的“速算扣除数”填写完整;
(2)甲今年3月缴了个人所得税1 060元,若按“个税法草案”计算,则他应缴税
款多少元?
(3)乙今年3月缴了个人所得税3千多元,若按“个税法草案”计算,他应缴纳的
税款恰好不变,那么乙今年3月所缴税款的具体数额为多少元?
答案

解:(1) 75,    525,

(2)设甲的月应纳税所得额为x元,根据题意得 20%x − 375 = 1060,

解得x = 7175.∴甲这个月的应纳税所得额是7175元.

若按“个税法草案”计算,则他应缴税款为(7175 − 1000)×20% − 525 = 710元.

(3)设乙的月应纳税所得额为x元,根据题意得20%x − 375 =" 25%(x" − 1000) − 975,

解得x =" 17" 000.

∴乙今年3月所缴税款的具体数额为1700×20% − 375 = 3025元.

(1)根据所给计算方法计算即可;

(2)先求出甲的月应纳税所得额,再按“个税法草案”计算出他应缴的税款;

(3)先求出乙的月应纳税所得额,再按“个税法草案”计算出他应缴的税款。

句型转换

Liu Mingxiao,13 ,is a pretty and smart girl. She comes top in her class. But many students try to stay away from her because her mother has AIDS(艾滋病).Liu’s father has died of AIDS. But Liu didn’t get it.

AIDS means fear(惧怕)for most people.“Nobody wants to play games with me. They call me bad names behind my back .Even a teacher who used to like me turns her back on me now. ①It makes me feel sad.”said Liu.

Liu’s mother didn’t know what happened to her daughter until one day Liu came back home with her nose bleeding(流血的),“②She fought with a boy who said something bad about her father.”said Liu’s mother.“My heart really hurts.③My daughter did nothing wrong!”

For many of these children, the biggest problem they now face is how other people look at them. Many of them have to drop out of school(辍学)because they can no longer stand others’ indifference(冷漠).

“④People are afraid of AIDS because they know little about it,”said Wang Chongrun, head of a group to help children living with AIDS. Wang went to the villages and gave lessons about AIDS to the people there.

“Many of these children are just as healthy as others,”Wang said.

“Even if they have AIDS, it’s still safe to eat and play with them. They need our love and understanding. A friendly smile means a lot to them!”

小题1:将①处改为被动语态:                                       .

小题2:将②处译成中文:                                           .

小题3:将③处改为反问疑问句:My daughter did nothing wrong,           

小题4:将④处改为同义句:People       AIDS because they know little about it,

小题5:回答问题:

Do you think it is safe to eat and play with the people who have AIDS?                      .

单项选择题