问题 单项选择题

向南持有一份投资连结人寿保险,她是保单持有人也是投保人,这份保单的保额是20万元。当她死亡时,这份保单中投资账户的现金值是3.3万元;保单的成本费是2.8万元。向南的丈夫何东是这份保单的指定受益人。假设保险收益受个人所得税的制约,根据以上资料,下列描述正确的是( )。

A.何东会得到20万元的免税死亡赔偿金,但他必须为5000元的保单收益纳税

B.何东会得到20万元的免税死亡赔偿金,但向南必须为5000元的保单收益纳税

C.何东会得到总共20.5万元的免税死亡赔偿金

D.何东会得到20万元的免税死亡赔偿金,这份保单中的投资收益将无须纳税

答案

参考答案:B

解析: 根据题中条件,保单的现金值是3.3万元,保单成本费是2.8万元,可得保单投资收益为5000元。保单的死亡赔偿金是免税的,但保险产生的投资收益必须由保单拥有人来纳税,而不是受益人来纳税,即由向南纳税。

填空题
写作题

假设你叫李明,下面是你的一位外国笔友Kristie给你写的电子邮件,询问有关小悦悦事件的情况。

Dear Li Ming,

I learned from a news flash that a two-year-old baby girl was ignored by more than a dozen passers-by after being run over twice in a south China town.I'm very shocked.I used to think the Chinese were hardworking and kindhearted, and they really were when I was on a visit in China two years ago.So I doubt whether it was true news.Can you tell me what you learned about this incident?

Sincerely yours,

Kristie

请你给她回一封邮件,要点如下:

1.社会陷入自责和反思;

2.某些路人的冷漠或另有原因,可最终还是有一名拾荒婆婆挺身而出;

3.单个事件不能代表中国,助人为乐一直是中国传统美德。

注意:

1.不能照抄原信件语句;

2.可自由发挥添加细节;

3.词数120左右;

4.回信的开头和结尾已给出,不计入总词数。

参考词汇:伦理道德- ethical and moral (adj.); 美德- virtue (n.)

Dear Kristie,

I was in very low spirits                                                        

                                                                              

_______________________________________________________________________________

_______________________________________________________________________________

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_______________________________________________________________________________

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Believe me, Kristie, and believe in the Chinese people!

Sincerely yours,

Li Ming