问题 单项选择题

国家通过对直接掌握的公共资源的计划配置,引导、带动全社会资源的市场配置。下列不属于国家掌握的公共资源是( )。

A.国家统借统还外债

B.国有独资商业银行金融资产

C.政策性金融

D.国家外汇储备和重要资源储备

答案

参考答案:A

阅读理解

阅读理解。

     Sandwich was an Englishman. He lived in the 18th century (世纪). Sandwich was rich (有钱的), but he

liked to play cards (纸牌) for money. He often played for 24 hours, and didn't even stop to have his meals.

He ordered (命令) his servants (仆人) to bring him some meat and bread. He put the meat between (在两者

之间) the two pieces of bread and held the food in his left hand while he played cards with his right hand.

People liked Sandwich's idea, and from then on they ate bread and meat as Sandwich did.

     From the name of the man, Sandwich, we have the word of the food sandwich today.

1. Sandwich was the          . [ ]

A. name of a servant

B. name of a man with a lot of money

C. poor man who lived on playing cards

D. name of food which was liked by the rich

2. Sandwich          . [ ]

A. was so interested (兴趣) in playing cards that he often had no time to have his meals

B. often brought some bread with him to play cards

C. never ate anything when he played cards

D. had no money to play cards with at last

3. People liked Sandwich's idea because          . [ ]

A. bread, together with meat was cheap

B. he always won when he played cards

C. they liked Sandwich himself

D. when they ate with one of their hands they could do something with the other

4. Today, sandwich is          . [ ]

A. also a name of a rich man

B. two pieces of bread with meat in between

C. not interested in playing cards

D. not liked by most of the people

5. As food, sandwich          . [ ]

A. is usually made of (用...制做) bread and chicken

B. sometimes smells (闻) good, but sometimes not

C. is made of bread and meat

D. is easy for us to play

问答题

张某为一企业法定代表人,2006年取得以下收入: (1)该企业实行年薪制,张某每月发放工资3000元,年终效益工资收入为64000元; (2)转让自用小汽车一辆,原价150000元,合同标明转让价160000元; (3)为改善住房条件,7月1日将自购已居住6年的唯一普通住房对外转让,原价 100000元,合同标明转让价120000元; (4)1月份购入某种债券1000份,每份买入价15元,支付相关税费共计200元。6月份将买人的债券一次性卖出,每份卖出价18元,支付卖出债券的税费共计150元; (5)取得有奖发票2张,每张发票奖金金额均为500元; (6)通过拍卖行将一幅珍藏多年的名人字画拍卖,取得收入80000元,主管税务机关核定的原价为60000元; (7)从A国取得股息所得(税前)折合人民币8000元,已在A国缴纳个人所得税400元;从B国取得全年财产租赁所得(税前)人民币60000元,已在B国缴纳个人所得税18000元。 (张某所在地区城市维护建设税税率适用7%,教育费附加征收率3%,产权转移书据印花税税率0.5%。) 要求:根据上述资料,回答下列问题: (1)计算其全年工资薪金所得应缴纳的个人所得税; (2)计算转让小汽车应缴纳的各税及附加; (3)计算住房转让应缴纳的各税及附加; (4)计算转让债券应缴纳的个人所得税; (5)计算 * * 票应缴纳的个人所得税; (6)计算转让名人字画应缴纳的个人所得税; (7)计算从A国、B国取得的所得分别应当补缴的个人所得税。