问题 多项选择题

以下符合个人所得税政策的是( )。

A.扣缴义务人未履行扣缴个人所得税义务的,由扣缴义务人承担应纳的税款、滞纳金和罚款

B.个人财产拍卖所得应纳的个人所得税税款,由拍卖单位负责代扣代缴,并按规定向拍卖单位所在地主管税务机关办理纳税申报

C.某企业员工张某分别从该企业的销售部门和采购部门取得报酬,该企业在扣缴张某税款时,应把销售部门和采购部门支付的所得汇总计税

D.主管税务机关在确定对纳税人的核定征收方式后,要选择有代表性的典型户进行调查,在此基础上确定个人所得税应纳税额。典型调查面不得低于核定征收纳税人的20%

答案

参考答案:B,C

解析: 由税务机关向纳税人迫缴税款,扣缴义务人应受到罚款的处罚,A错误;B符合国税发[2007]38号文件的规定。同一扣缴义务人的不同部门支付个人应纳税所得时,应报告给办税人员汇总。这是扣缴义务人的义务和应承担的责任之一,C正确;主管税务机关在确定对纳税人的核定征收方式后,要选择有代表性的典型户进行调查,在此基础上确定个人所得税应纳税额。典型调查面不得低于核定征收纳税人的3%,D错误。

阅读理解

任务型阅读

       A good way to fight against summer heat is to have a cold drink. ①However, a more interesting way

is a kind of sport called kite surfing.

       Kite surfing is a kind of water sport, which uses wind to pull a rider through the water on a small

kiteboard. It started in Hawaii in 1998. ②With kite surfing, one can feel the cool water and get much

excitement. Recently, kite surfing has become more popular. The following are mostly the reasons for the

growing popularity of kite surfing: 

       ◎Easy to learn

       Compared with other water sports, kite surfing is easier to learn. A beginner can understand how to

control (控制) the kite with 5-10 hours of training. In a short time anyone can exercise the skill to

experience kite surfing. Anybody aged from 13 to 65 can learn.

       ◎Low cost  

       Compared with other water sports, the equipment (设备) for kite surfing is cheaper. One can pay

around 1,500 dollars for a full set of kite surfing equipment.

       ◎Safe and exciting

       Kite surfing is becoming even safer than before. ③人们就能享受风筝冲浪的兴奋。

       Our club provides excellent kite surfing training and equipment. If you are interested in this, please

visit www.whatsonxiamen.com

根据短文内容,完成下列任务。

任务一:将文中划线的句子①②翻译成汉语。

1.  _________________________________________

2. _________________________________________

任务二:将文中划线的句子③翻译成英语。

3. ________________________________________

任务三:完成下列句子,每空一词。

4. Kite surfing is a kind of sport using ________ to pull a rider through the ________.

5. Kite surfing is a cool sport with about _________ years of history.

单项选择题