问题 问答题

1.我国公民张先生为国内某企业高级技术人员,2008年3~12月收入情况如下: (1)每月取得工薪收入8 400元。 (2)3月转让2006年购买的三居室精装修房屋一套,售价230万元,转让过程中支 付的相关税费l3.8万元。该套房屋的购进价为l00万元,购房过程中支付的相 关税费为3万元。所有税费支出均取得合法凭证。 (3)6月因提供重要线索,协助公安部门侦破某重大经济案件,获得公安部门奖金2 万元,已取得公安部门提供的获奖证明材料。 (4)9月在参加某商场组织的有奖销售活动中,中奖所得共计价值30 000元。将其 中的10 000元通过市教育局用于公益性捐赠。 (5)10月将自有的一项非职务专利技术提供给境外某公司使用,一次性取得特许权 使用费收入60 000元,该项收入已在境外缴纳个人所得税7 800元。

 要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。

计算从境外取得的特许权使用费在我国实际应缴纳的个人所得税。

答案

参考答案:

从境外取得的特许权使用费在我国实际应缴纳的个人所得税=9600-7800=1800(元)

选择题

阅读理解

     Lake Champlain is on the borders of New York and Vermont. An explorer named Samuel De

Champlain is regarded as the first person to see a monster in it. This is reported to have happened in 1609,

but this may not have been the first sighting of the monster known as Champ.

     A reporter in the 1960's found that the sighting may not have been in the lake at all. It is more likely that

the first sighting was off the coast of the St. Lawrence estuary (河口).  In all likelihood, the first sighting of

the lake monster in the lake itself took place at Port Henry, New York, in 1819 by settlers in the territory.

The sightings continued, and in 1883 the sheriff (州长) of Clinton County, Nathan Mooney, described

witnessing " an enormous snake that was 25 to 30 feet in length".

     Sandra Mansi and her husband were vacationing in Vermont. When the lake monster appeared, they

took a picture of Champ. The picture was analyzed and it was concluded that the photo was real. It has

been speculated (推测) that the monster may be a creature known as a plesiosaur (颈项龙), which lived many centuries ago.

     Lake Champlain has depths of up to 400 feet, and is an outlet to the Atlantic Ocean. There is plenty of

food there, which supports the existence of such a creature.  Lake Champlain also has a water temperature

that is ideal for such a creature. In recent years a smaller creature has been seen with the large one. Could

there be a family of these creatures in the lake reproducing their yet unknown species now? Only time will

give us the answers that we seek.

1. Where did the first sighting of Champ in the lake most probably happen?

A. Off the coast of the St. Lawrence estuary.

B. At Port Henry.

C. In the Clinton County.

D. In Vermont.

2. Which of the following have the scientists concluded?

A. That the monster belongs to a known species.

B. That the picture taken by Sandra Mansi is real.

C. That the monster is the offspring of the plesiosaur.

D. When and where the lake monsters were first seen

3. What can we learn from the passage?

A. The snake-like monster may have swum there from the Atlantic Ocean.

B. Champ has had so many babies that they can be seen everywhere in the lake.

C. The first recorded story about the Lake Champlain monster was in 1609.

D. Enough food and a suitable water temperature is evidence that Champ can live there

判断题