问题 单项选择题

对个人一次取得劳务报酬的应纳税所得额超过20000元的,其超过20000元至50000元的部分,依照税法规定计算应纳税额后再按照应纳税额加征( )。

A.五成

B.六成

C.三成

D.八成

答案

参考答案:A

解析: 对个人一次取得劳务报酬的应纳税所得额超过20000元的,其超过20000元至 50000元的部分,依照税法规定计算应纳税额后再按照应纳税额加征五成;超过50000元的部分,加征十成。

阅读理解

任务型阅读。

     A rich man was once riding along the road and saw an old man digging in his garden. On the ground lay

a young tree, ready to be planted. The rich man called out to the old man, "What kind of tree are you planting

there, my good man?"   

     "This is a fig (无花果) tree, sir." he said.   

     "A fig tree?" the rich man was very surprised. "Why, how old are you, may I ask?"   

     "I am ninety years old."   

     "What!" cried the rich man. "You're ninety years old. You are planting a very young tree now and it'll take

years to give fruit. You certainly don't hope to live long enough to get any fruit from this tree." The old man

looked around the garden. Then he said with a smile, "Tell me, sir. Did you eat figs when you were a boy?"

"Sure." the rich man did not know why he asked this question. "Then tell me this," he said, "Who planted the

fig trees?" "Why? I don't know." "You see, sir," went on the old man, "Our ancestors planted trees for us to

enjoy and I am doing the same for the people after me."   

     The rich man was quiet and said, "You are right, my good man. We should do some good things for the

people after us. Thank you very much." Then he rode away.

Title: The Story of A Fig (1)_______

The rich man He felt (2)_______ when he saw the old man (3)_______ a fig tree.

He at last found the old man did a good (4)_______ for the people after him.

The old man He was 90 years in (5)_______.

It would be a rather (6)_______ time before he got any fruit from the fig tree.

He thought it (7)_______ to do good things for the people after him.

The rich man came to (8)_______ what the old man meant, and (9)_______ of them thought they should do

good deeds for the people after (10)_______.

单项选择题 A1/A2型题