问题 单项选择题

根据《个人所得税法实施条例》的规定,“个人取得的应纳税所得”包括下列哪一项?

A.现金、实物

B.现金、有价证券

C.现金、实物、有价证券

D.现金、实物、有价证券和期权

答案

参考答案:D

解析:

《个人所得税法实施条例》第10条规定:“个人所得的形式,包括现金、实物、有价证券和其他形式的经济利益。

所得为实物的,应当按照取得的凭证上所注明的价格计算应纳税所得额;无凭证的实物或者凭证上所注明的价格明显偏低的,参照市场价格核定应纳税所得额。所得为有价证券的,根据票面价格和市场价格核定应纳税所得额。所得为其他形式的经济利益的,参照市场价格核定应纳税所得额。”。

2005年财政部、国家税务总局发布的《关于个人股票期权所得征收个人所得税问题的通知》中明文规定:“实施股票期权计划企业授予该企业员工的股票期权所得,应按《中华人民共和国个人所得税法》及其实施条例有关规定征收个人所得税。”所以本题应选D.

注意:因为2008年《个人所得税法实施条例》进行了修改,把“其他形式的经济利益”也作为个人所得税的应纳税所得中,且根据《关于个人股票期权所得征收个人所得税问题的通知》的规定,期权也是需要缴纳个人所得税的。

本题出在《个人所得税法实施条例(2008年修订)》之后,因此,按照原《条例》的规定选C,本题在当年司法考试后公布的参考答案:也是C,但因为《条例》的修订,根据新法规的规定,答案需要变更为D.

阅读理解

One evening Charlie was on his way home from the railway station. When he turned round a corner, he heard footsteps behind him and he thought someone was coming near. He began to walk fast. The footsteps came fast, too. He slowed down. The footsteps also slowed down. Now he was sure that someone must be going after him. He tried to hide. Still the steps followed him. He didn't know how to save himself, so he jumped over some tall grass and hid himself in a cemetery(墓地). He threw himself down on one of tombs(坟墓).

The man behind came near. Charlie could hear the man jump over the grass. Thoughts of thieves and robbers filled his mind. Charlie stood up and faced the man. "What do you want? Why are you coming after me?" He asked.

"I say," the stranger asked, "do you always go home like this, or are you taking some special exercise tonight? I want to go to Mr. Green's and don't know the way. The station master told me to follow you as you live next door. Excuse me for asking, but is there much farther to go before we get there?"

小题1: That day Charlie was ____.

A.leaving the station for a cemetery

B.walking slowly along the street

C.on his way to Mr. Green's house

D.on his way back home小题2:When he found someone following him, Charlie ____.

A.was too frightened to move

B.stopped to ask the man why

C.hid himself in a cemetery

D.knew clearly what to do小题3: Charlie went into a cemetery because he ____.

A.tried to get rid of the stranger

B.got tired after a day's walk

C.walked too fast and lost

D.wanted to hide his things there小题4:When the stranger followed him into the cemetery, Charlie thought ____.

A.the stranger would ask him the way

B.the stranger would come to stay with him

C.he was in danger of losing his money or even his life

D.he could be asked about Mr. Green小题5: The stranger followed Charlie because ____.

A.he wanted to kill Charlie.

B.he wanted to steal things.

C.he wanted to go to Charlie's place.

D.he wanted to go to Mr. Green's and he didn't know the way there.

单项选择题