问题 单项选择题

中国公民张某系一大学教授,2006年度取得的收入情况如下:
(1)每月取得工资收入5600元;
(2)一次性取得设计收入2万元,缴税前从中依次拿出6000元、5000元,通过国家机关分别捐给了农村义务教育和贫困地区;
(3)出版专著一部,出版社支付稿酬10万元;
(4)在A国讲学取得税后收入2万元,已按收入来源地税法缴纳了个人所得税3000元。
附:工资、薪金所得适用个人所得税税率表
级数全月应纳税所得额税率(%)速算扣除数(元)
l不超过500元的部分50
2超过500元~2000元的部分1025
3超过2000元~5000元的部分15125
4超过5000元~20000元的部分20375
5超过20000元~40000元的部分251375
6超过40000元~60000元的部分303375
7超过60000元~80000元的部分356375
8超过80000元~100000元的部分4010375
9超过100000的部分4515375
根据上述资料回答下列问题:

2006年度张某从A国取得的讲学收入在我国应缴纳的个人所得税为( )元。

A.200

B.680

C.1900

D.3200

答案

参考答案:B

解析:(20000+3000)×(1-20%)×20%=3680元,扣除境外纳税3000元,应补交680元。

选择题
阅读理解
阅读理解。
     Throughout each year, many special events are held at St. Croix Lutheran High School. Here is some
information on four events.
Starlight Dinner Concert
    It begins at 5:00 pm on October 8, 2009 with a meal served by student volunteers and beautiful
dinner music performed by students.
    Tickets are $20 each, advance sales only. Tables may be reserved for 6 to 16 people per table.
To buy tickets, complete the reservation form and return it to the school office, e-mail us at Starlight
reservations, or call 651-455-1521, ext. 351.
Grandparents Day
    Grandparents are very special people at St. Croix Lutheran, and we will celebrate them with activities
on campus (校园) on Thursday, September 24, and Friday, September 25, 2009.
    Our students invite their grandparents to join them either of these days to share with them in their
classes, take a tour around the school, meet with the president, and enjoy lunch as our guests.
Auction
    St. Croix's 17th annual auction is scheduled for Saturday, November 7, 2009, with the theme
"Spring Fever".
    Please contact (联系) the Mission Advancement Office at 651-455-1521, ext. 106, if you would like
to volunteer your time for this event.
Chapel
    Chapel is a special event that takes place every school day at St. Croix Lutheran High School. We
come together as a family to worship the Lord. We come with open hearts and open ears to hear the
word of God and leave refreshed and renewed in our faith.
1. We learn that on Grandparents Day, _____.
[ ]
A. no meals will be served at school
B. grandparents can have a tour around the school
C. students won't have to attend classes
D. the president of the school will not be at school
2. If you are interested in St. Croix's 17th annual auction, what should you do?
[ ]
A. Complete a reservation form.
B. Call 651-455-1521, ext. 351.
C. Call 651-455-1521, ext. 106.
D. Send an e-mail to Starlight reservation.
3. Which of the following events takes place every school day?
[ ]
A. Starlight dinner concert.
B. Grandparents Day.
C. Chapel.
D. Auction.