问题 多项选择题

下列所得项目中,不允许扣除任何费用来计算缴纳个人所得税的是()。

A.工资薪金所得

B.劳务报酬所得

C.利息、股息、红利所得

D.偶然所得

E.特许权使用费所得

答案

参考答案:C, D

解析:本题考查个人所得税的计税依据。利息、股息、红利所得和偶然所得在计算所得税时不允许扣除任何费用。

阅读理解

                               Guitar Player Wanted
Are you a lover of music? Can you play the guitar? Can you sing or dance? Welcome to our Sunshine Rock Band. Please call Mike at 5487-6598 or send an e-mail to sunshine@yahoo.com.
                                    Hot Club
Do you like to play table tennis? Do you want to play it well? Mr. Zhang is a good teacher. You can come here every Saturday afternoon from 2:30 to 5:30.
Telephone: 8665-7868
Address: Room 105, Lantian Hotel
                                 Swimmer Wanted
Can you swim? Do you like children? Can you teach them to swim on Sundays? Come and join us. Call Joe at 8472-9999 for more information.
                                  Summer Job
Do you like to talk with people? Do you like to write stories? Would you like to work for a magazine? Then come and work as a reporter. Please call Kate at 5561-8823.
小题1:You don’t have to be able to do it if you want to join the Sunshine Rock Band. What is it?
A.Playing the guitarB.SingingC.DancingD.Painting
小题2:Who can teach you to play table tennis?
A.MikeB.JoeC.Mr. ZhangD.Kate
小题3:If you want to learn to play table tennis, you can go to Lantian Hotel on______.
A.SaturdaysB.SundaysC.MondaysD.Fridays
小题4:If you want to work as a reporter, you can call________。
A.5487-6598B.8665-7868C.8472-9999D.5561-8823
小题5:The ads may be from___________。
A.a newspaperB.a storybookC.an art bookD.a science book
单项选择题