问题 单项选择题

方某接受房产赠与,手续齐全、合法,赠与合同上注明该房产原值25万元,方某支付相关税费2.5万元。经税务机关评估,该房产市场价格为35万元。方某获赠房产应缴纳个人所得税( )万元。

A.2

B.1.5

C.7

D.6.5

答案

参考答案:D

解析:解析:  对受赠人无偿受赠房屋计征个人所得税时,其应纳税所得额为房地产赠与合同上标明的赠与房屋价值减除赠与过程中受赠人 支付的相关税费后的余额;赠与合同上标明的房屋价值明显偏低于市场价值的,税务机关可依据受赠房屋的市场评估价格确定受赠人的应纳税所得额。方某获赠房产 应缴纳个人所得税=(35-2.5)×20%=6.5(万元)。

填空题

Part 4


Questions 26-45


·Read the following article and choose the best word for each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

iPhone Left in Hot Car for Three Hours


The normally peaceful suburban town of Winnetka is still reeling following the news Monday (26) a local resident, whose name is being (27) by police pending a full investigation, left an iPhone unattended for more than three hours in a car (28) in the hot sun.
"Responding to calls from (29) . passersby, who observed the iPhone sitting in a vehicle in the parking (30) of the Westfield Shopping Center, police arrived on the (31) at approximately 4 p.m. and immediately intervened to save the device," said Winnetka police chief Douglas Blaine. "Security cameras have shown that the iPhone had been in the car— with the doors (32) and the windows rolled (33) —since 1 p.m. Due to the tragic and highly emotional (34) of this case, we cannot say any (35) at this time."
According to official police records, two officers forcibly (36) into the car at 4:07 p.m. and found the iPhone (37) face down on the dashboard. The iPhone at first showed no (38) of life, but after a tense few seconds, officers were able to wake it and get it to (39) to a series of simple touch commands. Police said that if the iPhone were left in the extreme (40) for any longer, it could have died.
The iPhone was rushed by ambulance to a nearby Apple facility for careful (41) .Miraculously, no damage to its memory, screen, or wireless capabilities was reported.
Upper-middle-class suburbanites from all over the North Shore area have reacted to the near-tragedy with an unprecedented outpouring of (42) . Hundreds of cards and letters have come streaming in, and local talk radio shows have been flooded (43) calls demanding that the iPhone’s (44) be prosecuted. Many have come forward offering to take the iPhone into their custody, and still (45) have donated free downloads, ringtones, and MP3s to the victimized object.

A.open

B.broken

C.locked

D.painted

单项选择题