问题 单项选择题

(二)约翰为在华工作的外籍人士,在中国境内无住所,其所在国与中国签订了税收协定,约翰已经在中国境内居住满5年,2008年是在中国境内居住的第6年且居住满1年,取得收入如下:(1)每月从中国境内任职企业取得工资收入25000元;从境外取得工资折合人民币15000元,不能提供在中国境外同时任职的证明。(2)2008年7月将境内一处门面房出租,租赁期限1年,月租金4000元,当月发生修缮费1200元(不考虑其他税费)。(3)每月以实报实销方式取得住房补贴2000元。(4)从境内外商投资企业取得红利12000元。(5)2008年约翰回国探亲两次,分别是5月5日离境、5月26日返回,12月10日离境、12月18日返回。两次探亲从境内任职企业取得探亲费各18000元。(6)10月份取得境内某公司支付的董事费收入30000元,通过国家机关向农村义务教育捐款10000元。根据上述资料回答下列问题

2008年约翰在中国境内合计应缴纳个人所得( )元。

A.70400

B.95500

C.95548

D.96060

答案

参考答案:B

解析: 应缴纳个人所得税=7425×12+3600+2800=95500(元)。

阅读理解

Hello ,everyone!

Thank you very much for coming to this concert. I hope you have enjoyed the performance. As you may know, all the performers have given their time to help us.

This concert is to raise money for children in Africa. Every day hundreds of children in Africa die because they don’t have enough to eat. There are two reasons. First, there is no work for the children’s parents. Second, the governments in many African countries do not have the money to help the poor.

Most African countries are poor. The land is not good for growing food and the weather is also bad for farming. The Feed Africa Fund spends millions of dollars every year on food for poor people in Africa. This money comes from people like you---- kind, generous people who do not want to see children die from hunger.

Every dollar you give this evening will go to the Feed Africa Fund. Just one dollar can buy enough food to feed a family of four for three days. Think about it: only one dollar can feed four people for three days.

How much do you spend on food every day? Ten dollars? Twenty dollars? I am sure you can spend a little less on your own food so that you have a few dollars for the Feed Africa Fund.

Please be kind and generous! Give your money with a helping hand. Your money can make a difference in others’ life and yours. Thank you!

小题1:In the speech , the biggest problem in many African countries is______.

A.hunger

B.the poor land

C.the bad weather

D.water pollution小题2:The speaker is trying to help the audience believe that__________.

A.things will be better soon

B.they should spend less money on their food

C.the concert is really wonderful

D.their money will help a lot小题3:The Chinese meaning for “generous” is ______.

A.聪明的

B.慷慨的

C.富裕的

D.明智的小题4:The Feed Africa Fund is a(n)_______.

A.group that travels in Africa

B.programme at the concert to help the poor

C.organization that offers food to African countries

D.activity to help poor children to go to school小题5:If a person gives five dollars, the money will be able to feed four people for ______.

A.three days

B.six days

C.ten days

D.fifteen days

选择题