问题 单项选择题

某人2012年5月取得的收入情况为:取得工资收入1200元;一次性取得劳务报酬收入2000元;应取得股息收入3000元;一次取得稿酬收入8000元。 

试分析:

劳务报酬收入应纳的所得税额为()。

A.400元 

B.280元 

C.660元 

D.240元

答案

参考答案:D

解析:劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得,每次收入不超过4000元的,减除费用800元;4000元以上的,减除20%的费用,其余额为应纳税所得额。适用税率为20%。劳务报酬收入应纳的所得税额=(2000-800)×20%=240元。

单项选择题

The fact that most Americans live in urban areas does not mean that they reside in the center of large cities. In fact, more Americans live in the suburbs of large metropolitan areas than in the cities themselves.
The Bureau of the Census regards any area with more than 2,500 people as an urban area, and does not consider boundaries of cities and suburbs.
According to the Bureau, the political boundaries are less significant than the social and economic relationships and the transportation and communication systems that integrate a locale. The term used by the Bureau for an integrated metropolis is an MSA, which stands for Metropolitan Statistical Area. In general, an MSA is any area that contains a city and its surrounding suburbs and has a total population of 50,000 or more.
At the present time, the Bureau reports more than 280 MSAs, which together account for 75 percent of the U.S. population. In addition, the Bureau recognizes 18 megapolises, that is, continuous adjacent metropolitan areas. One of the most obvious megapolises includes a chain of hundreds of cities and suburbs across 10 states on the East Coast from Massachusetts to Virginia, including Boston, New York, and Washington D. C. In the Eastern Corridor, as it is called, a population of 45 million inhabitants is concentrated. Another megapolis that is growing rapidly is the California coast from San Francisco through Los Angeles to San Diego.

Why does the author mention the Eastern Corridor and the California coast in Paragraph 4

A.As examples of megapolises.

B.Because 75 percent of the population lives there.

C.To conclude the passage.

D.The Bureau of the Census is located ther

单项选择题