问题 单项选择题

某中国公民2004年度来自甲国的所得项目有:特许权使用费所得折合人民币8000元,劳务报酬所得折合人民币15000元,分别已按该国税法缴纳个人所得税折合人民币900元和3600元;同时来自乙国的特许权使用费所得折合人民币5800元,已按该国税法缴纳了个人所得税720元,假定2005纳税年度来自甲国的所得仅财产租赁所得一项,每年收入折合人民币30000元,已按该国税法缴纳个人所得税3800元。
根据所给资料回答下列问题:

2004年度该中国公民来源于乙国的特许权使用费所得应补税额为( )元。

A.440

B.-70.4

C.208

D.0

答案

参考答案:C

解析:5800×(1-20%)×20%-720=208(元)

改错题

短文改错(共10小题;每小题1分,满分10分)

此题要求改正所给短文中的错误,对标有题号的每一行作出判断:如无错误,在该行右边横线上画一个勾(√);如有错误(每行只有一个错误),则按下列情况改正:

此行多一个词:把多余的词用斜线(\\)划掉,在该行右边横线上写出该词,也用斜线划掉。

此行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词。

此行错一个词:在错的词下画一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

An Australian farmer found the kangaroo caught                                    76._______

in the fence around his farms.He thought the poor                                                77._______

animal was injured,but the kind farmer took off his                                       78._______

jacket and put on the animal.Then he started trying                                        79._______

to cut the fence to free the animal.But as soon as                                           80._______

the kangaroo were free,it jumped up and ran away                                        81._______

with the jacket.The farmer was worried because of his                                    82._______

wallet was in the pocket.But,to my surprise,when                                                 83._______

he gets home,he saw the animal waiting at the door,                                       84._______

still wore his jacket with the wallet in the pocket.                                                 85._______

判断题