问题 单项选择题

我国个人所得税中稿酬所得适用( )。

A.14%的实际比例税率

B.适用5%~35%的五级超额累进税率

C.20%的比例税率

D.适用20%~40%的三级超额累进税率

答案

参考答案:A

问答题

某股份有限公司由甲、乙、丙、丁、戊五个发起人于2000年发起设立,后经核准向社会公开募集股份并于2004年在上海证券交易所上市。其股本总额为20000万元。2006年5月发生如下事项:(1)5月8日召开的公司董事会通过如下决议:①根据公司产品市场营销业务发展的需要,决定增设市场开发部,并根据总经理A的提名聘任B为市场开发部经理;②根据总经理A的提名,解聘财务负责人c的职务,聘任监事D兼任财务负责人;③决定发行公司债券,责成总经理A准备相关文件资料报送有关部门核准。(2)5月20日召开的股东大会通过如下决议:①2005年税后利润为5000万元,公司已累计提取法定盈余公积金8000万元(以前年度均为盈利),公司决定不再提取法定盈余公积金和任意公积金。②为进一步改善和提高职工的福利待遇,提取35万元的公益金。③以累积投票制的方式选举股东代表甲、丁和职工代表E为新一届的监事会成员。④动用税后利润3000万元和计入资本公积金的发行股票溢价收入1000万元,收购本公司股份1200万股,并拟于1年后奖励给本公司职丁。要求:根据公司法律制度的规定,分析说明以下问题:(1)公司董事会通过增设市场开发部并聘任B为市场开发部经理的决议是否符合法律规定并说明理由。(2)董事会聘任监事D为财务负责人是否法律规定并说明理由。(3)董事会决议发行公司债券是否符合法律规定并说明理由。(4)公司决定不再提取法定盈余公积金是否符合法律规定并说明理由。(5)提取公益金的决议是否符合规定并说明理由。(6)选举产生新一届监事会的决议是否符合规定并说明理由。(7)对于收购本公司股票的事项中有哪些情况不符合法律规定分别说明理由。

阅读理解

Tales of the supernatural are common in all parts of Britain. In particular there was(and perhaps still is)a belief in fairies. Not all of these fairies are the friendly, people-loving sprites that appear in Disney films. In some folktales they are cruel and cause much human suffering. This is true in the tales about the changeling. These tell the story of a mother whose baby grows sick and pale and is changed so much that it is almost unrecognizable to the parents. It was then feared that the fairies had come and stolen the baby away and replaced the human baby with a fairy changeling. This was most likely to happen between birth and the baby’s baptism. There were many ways to prevent this from happening: hanging a knife over the baby’s head while he slept or covering him with some of his father’s clothes were just two of the recommended(推荐)methods. However, hope was not lost even if the baby had been stolen .In those cases there was often a way to get the real baby back. You could place the changeling on the fire—then it would rise up the chimney, you would hear the sound of fairies’ laughter and soon after you would find your own child safe and sound nearby. Or, if you were more cautious(谨慎),perhaps there was a magic well in the neighbourhood where you could leave the changeling overnight, and in the morning you would return to find your own baby there without a scratch(划痕)on him.

1. Another word in the passage which is closest in meaning to the underlined word sprites is ______.

A. changeling               B. baptism                    C. folktales                   D. fairies

2.The writer described ______ways to prevent babies from being stolen and ______ways to save a stolen baby.

A. Many; two               B. Two; two                  C. Two; three                D. Two; four

3.Which is not stated but can be inferred from this passage?

A. Some sick babies might have been killed with the recommended methods.

B. There are bad fairies as well as good fairies.

C. Lots of stolen babies were saved with the recommended methods.

D. Fairies would laugh if they found a changeling rise up the chimney.