问题 单项选择题

根据美国的个人所得税制度的规定,关于可供选择的最小税,下列说法错误的是( )。

A.在计算可供选择的最小税时,可以使用国外税收抵免,但有一定的限额

B.可供选择的最小税设置了两档税率——26%和28%

C.对于在美国出售实体资产并获得收益的非居民外国人,其可供选择的最小税的计算以可供选择的最小应税收入和出售实体资产所获净收益的平均数为依据

D.在计算可供选择的最小应税收入时,需要先求出应税所得与税收最优抵免额之和,然后对一些税目进行调整

答案

参考答案:C

解析: 对于在美国出售实体资产并获得收益的非居民外国人,其可供选择的最小税的计算以可供选择的最小应税收入和出售实体资产所获净收益中的较小者为依据。

阅读理解

Poor families in some countries spend as much as eighty percent of their money on food. Rising prices in recent months have created the worst food crisis(危机) in more than thirty years. The United Nations World Food Program says high food prices could push one hundred million people into hunger.

Nathan Childs is an expert on rice markets. He notes that the harvest for the latest growing season was the largest on record. But India, Vietnam and others have restricted exports(限制出口) to keep prices down at home and protect supplies.

Thailand’s agriculture minister says his country will never restrict rice exports. He told the Reuters news agency Thursday that Thailand has enough supplies to meet demand at home and for export.

Thailand is the world’s largest rice exporter. Recent signs of an increase in supplies have helped ease record prices for Thai rice. Prices rose last week above one thousand dollars a ton.

Vietnam, the second biggest exporter, has banned(禁止) exports until June. And Vietnamese officials have now warned that non-food traders who buy rice for speculation(投机活动)will be severely punished.

Some experts say speculation is a necessary part of market activity. But the head of the U.N. Environment Program blames it for the high food prices. “We have enough food on this planet today to feed everyone.” Achim Steiner told the Associated Press.

Earlier, a member of the United States Commodity Futures Trading Commission didn’t accept the idea that speculators are the main cause. Bart Chilton blamed reduced harvests and grain supplies and the falling value of the dollar.

U.N. Secretary General Ban Ki-moon called heads of major international agencies to a meeting this week in the Swiss capital, Bern. He says high food prices could harm world trade, economic growth, social progress and political security.

小题1:What is the main idea of the passage?

A.Vietnam has banned rice exports to other countries.

B.Thailand is the largest rice exporter in the world.

C.Some families are too poor to afford enough food.

D.Rising prices of food have led to the world food crisis.小题2:Which country restricted food exports according to the passage?

A. Thailand.    B. Switzerland.    C. Vietnam.    D. The USA.

小题3:All of the following are the results of rising prices of food EXCEPT ____.

A.the worst food crisis

B.reduced harvests and grain supplies

C.people spending more money on food

D.pushing one hundred million people into hunger小题4:What is the reason for the speculation according to the head of the U.N. Environment Program?

A.High food prices.

B.The falling value of the dollar.

C.Enough rice supplies in some countries.

D.Restricted food exports in some countries.

多项选择题