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问题 单项选择题

某大学李教授2006年度应邀到法国讲学半年，法国方面每月支付薪金折合人民币 20000元，未扣缴税款，原单位在其外出讲学期间仍支付工资、月薪为2300元，并按规定每月扣缴个人所得税45元，在法国讲学期间，李教授取得的稿酬折合人民币4500元，已按该国税法规定缴纳了个人所得税600元；回国以后李教授应某公司邀请于8月份到该公司授课3次，分别取得讲课酬金为1500元、1000元和2000元，均未扣缴税款。在2006年底，李教授还获得所在省省级教育奖，奖金3000元。
请根据以上资料与个人所得税法规的规定回答下列有关问题：

李教授稿酬在回国计税时可抵扣的数额为( )。

A．600元

B．504元

C．不允许抵扣

D．720元

答案

参考答案：B

解析：4500×(1-20%)×20%×(1-30%)=504(元)

问答题

简述“四自三不见”及进口代理业务中外贸公司如何保证代理的安全性。
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单项选择题

Passage Three


Opinion polls are now beginning to show that, whoever is to blame and whatever happens from now on, high unemployment is probably here to stay. This means we shall have to find ways of sharing the available employment more widely.
But we need to go further. We must ask some fundamental questions about the future work. Should we continue to treat employment as the norm Should we not rather encourage many ways for self-respecting people to work Should we not create conditions in which many of us can work for ourselves, rather than for an employer Should we not aim to revive the household and the neighborhood, as well as the factory and the office, as centers of production and work
The industrial age has been the only period of human history in which most people’s work has taken the form of jobs. The industrial age may now be coming to an end, and some of the changes in work patterns which it brought may have to be reversed. This seems a daunting thought. But, in fact, it could offer the prospect of a better future for work. Universal employment, as its history shows, has not meant economic freedom.
Employment became widespread when the enclosures of the 17th and 18th centuries made many people dependent on paid work by depriving them of the use of the land, and thus of the means to provide a living for themselves. Then the factory system destroyed the cottage industries and removed work from people’s homes. Later, as transport improved first by rail and then by road, people commuted longer distances to their places of employment until, eventually, many people’s work lost all connection with their home lives and the places in which they live.
Meanwhile, employment put women at a disadvantage. In preindustrial times, men and women had shared the productive work of the household and village community. Now it became customary for the husband to go out to paid employment, leaving the unpaid work of the home and families to his wife. Tax and benefit regulations still assume this norm today, and restrict more flexible sharing of work roles between the sexes.
It was not only women whose work status suffered. As employment became the dominant form of work,young people and old people were excluded—a problem now,as more teenagers become frustrated at school and more retired people want to live active lives.
All this may now have to change.
The time has certainly come to switch some effort and resources away from the idealist goal crea- ting jobs for all, to the urgent practical task of helping many people to manage without full-time jobs.

What does the word“daunting”in the third paragraph mean

A．shocking

B．interesting

C．confusing

D．stimulating
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