问题 单项选择题

(一)律师张某2012年10月取得收入情况如下:  (1)从任职的律师事务所取得应税工资7000元,通信和交通补贴1000元,办理业务分成收入23000元,在分成收入案件办理过程中,张某以个人名义聘请了一位兼职律师刘某协助,支付刘某报酬5000元。  (2)张某10月份为一家公司做法律咨询,取得该公司一次性劳务报酬30000元,直接捐给一家养老院10000元。  (3)张某每周在当地报纸上回复读者的咨询信件,10月份取得报社支付稿酬4000元。  (注:分成收入扣除办案费用比例为30%)  要求:

刘某协助张某完成案件取得的报酬应缴纳个人所得税( )元。

A.0

B.500

C.800

D.1000

答案

参考答案:C

解析:解析:刘某应缴纳的个人所得税=5000×(1-20%)×20%=800(元)。

选择题
阅读理解

Health experts have long worried about the increasing rate of obesity in kids. It’s an important concern: Being weight or obese during childhood can lead to serious problems normally seen in adults, such as diabetes and high blood pressure. Poor diets and a lack of exercise are usually the causes. But would you ever have imagined there might be a connection between the bacteria that lived in your guts (内脏)when you were a baby and the chance that you would become overweight?

Scientists in Finland recently found just such a link. In a recent study, they showed that overweight kids had different species of bacteria living in their guts.

You probably think of bacteria only as germs that can make you sick. While it’s true that some bacteria can make people ill, your body actually depends on some types of bacteria to help you digest food and extract nutrients from it. These “good” bacteria live in your guts, where they process the food you eat.

Human babies get these bacterial helpers from their moms. When a baby is born, some of the bacteria in the mother move into the baby’s body. Growing babies get additional “good” bacteria from the milk their mothers produce. And it turns out the bacteria might play an important role in regulating weight just six years later.

So how could these bacteria affect weight? The researchers still haven’t tested that question, but future tests might lead to an answer.

小题1:The “link” in Paragraph 2 refers to the relationship between _______.

A.bacteria and the chance of being overweight

B.obesity and diabetes

C.diets and the chance of being overweight

D.bacteria and exercise小题2:Which of the following is NOT the function of “good” bacteria?

A.Helping to digest food.

B.Helping to take nutrients from food.

C.Helping to regulate weight.

D.Making a person ill.小题3:The purpose of writing this passage is to _______.

A.introduce the role of bacteria in children’s weight

B.analyze the influence of obesity on kids

C.give advice on how to lose weight quickly

D.explain the function of bacteria in foods