问题 选择题

按照新的个人所得税法,自2011年9月1日起,工资、薪金个人所得税起征点由每月2000元提高到3500元。其税率标准如表:

级数全月应纳税所得额税率(%)
1不超过l500元的3
2超过1500元至4500元的部分10
3超过4500元至9000元的部分20
工程师老张月工资扣除“三险一金”(即基本养老保险费、基本医疗保险费、失业保险费和住房公积金,按国家有关政策,该费用免征个人所得税)后的收入是8500元,他当月应缴纳的个人所得税是    (   )

A.445元             B.550元       C.1000元          D.1145元

答案

答案:A

本题考查学生调动和运用知识的能力。知识点:个人所得税计算方法,个人所得税实行超额累进税率。按照新的征税起征点,老张应纳税收收入:8500-3500=5000 

1500×3%+3000×10%+500×20%=445元,所以选A。

单项选择题
阅读理解
任务型阅读。
     请认真阅读下列短文,并根据所读内容在文章后表格中的空格里填入最恰当的单词。每空格
一个单词。
      Many animal lovers would like to do more to help animals, but aren't sure where to start or feel like they
just don't have the time. The good news is that there are many simple things you can do to help protect animals.
     Think twice before you decide
      The decisions you make when it comes to eating meat or other animal products can go a long way toward
stopping the killing of animals. Consider eating a vegetarian (素食的) diet. If you aren't ready to make this change, there are still things you can do. Do not buy animal products from companies known to use practices that
go against the law such as using drugs to increase milk production in cows.
     Help get the word out
     Getting the word out about the problems faced by animals can be as easy as putting up a notice on your
car. Also, talk to your friends and family members about important issues that are related to animals. Give
some simple advice to a friend with a new pet about the serious pet over-population problem we're facing. Turn
to some books on the subject if you are not so clear about the advice you give your friend.
     Write a letter
     We've all heard the saying," The pen is more powerful than the sword". Put this idea to the protection of
animals. If a company has practices or rules that are harmful to animals, write them a letter to let them know
you are angry about them, and that you won't buy their products until they make some changes. Write letters
to state and local legislators (立法者) to let them know how important it is that they support legislation that
protects animals. Make them know that their actions will have a great effect on your vote.
     Be more loving
     If you're considering adding a dog or a cat to your family, think about getting one from a homeless-animal
house rather than buying a pet. There are many wonderful animals just waiting for a home. By taking back an
animal from there, you will be helping in the fight against pet over-population, as well as giving your money to
those who are responsible for taking care of pitiful animals.
     Let your actions be an example to others
      It may sound simple,but one of the best ways to help animals is to let your actions speak to the world. You
should do the following things first by yourself: Treat all living creatures with respect. Care about your pets and
look after them well. Avoid (避免)entertainment places that use animals to perform. Support legislation (立法)
that protects animals. All of these things set an example for others to follow.
                                                     Title: Ways of _  1__ animals
Think about your __2__ carefully●Don't eat meat or animal products.
●Don't buy animal __3___from companies that have illegal practices
Get the word out

●Put up an animal-protection __4__ on the car
●Talk to your friends and family members about important animal issues
●Give your friends some simple__5__on the pet over-population problem

●Get help from books if necessary

Write letters●Let those companies that are doing harm to animalsknow about your
__6__
●Let legislators know the _7_ of their support for legislation that protects animals
Be more loving ●Get a pet from a homeless-animal house
Act as an example to others●Treat all living creatures with respect.
●Take good __8__ of your pets
●Do not go to places where animals __9__
●Support legislation which is __10__ for animals.