问题 单项选择题

一外籍个人2004年初在我国境内一家外商投资企业任职,每月工资由该企业支付 8000元,由外方公司支付2500美元(折合人民币20625元),该个人2004年度在我国境内实际工作346天,有19天出差在境外履行职务,其在境外履行职务期间,外方公司支付工薪收入1250美元(折合人民币10313元),我国境内仍照发其工资。
根据以上资料回答下列问题:

该外籍人员全年应缴纳的个人所得税额为( )元。

A.54444.81

B.53557

C.56428

D.63023

答案

参考答案:A

解析:52594+1850.81=54444.81(元)

单项选择题 案例分析题
单项选择题

Government officials reported three new cases of mad cow, bringing the total so far this year to 99. Last year, France recorded just 31 cases of the mad cow disease. The rising numbers are in part (1) a new testing program that focuses on cows that are most (2) . That program has (3) 39 cases. But still 60 new cases were identified in the usual way, (4) were found in 1999. Many scientists (5) that this year, five years after safety precautions were (6) , the number of cases would be (7) .

The rise in cases has (8) some scientists to question whether the disease can be transmitted in ways not yet understood. Scientists are still (9) the disease, first recognized in cows in 1986.

It appears that it is not caused by a bacteria, virus or fungus, but (10) infectious particles called prion, perhaps (11) a virus or other agent. The disease kills cells in the brain, (12) it spongy and full of holes.

France has taken more steps to (13) safety than most European countries, (14) refusing to take English beef (15) the European Union. But some scientists believe that France has not been (16) in imposing the ban on feed that (17) animal pans.

Some French officials hope that the sudden interest in mad cow disease will mean that French consumers will become educated about it, thereby recognizing that French beef is actually (18) controlled. Every cow is given a passport at birth, and extensive information about its parentage and (19) it was raised must be (20) to any slaughterhouse. When a diseased animal is found, the entire herd is destroyed.

18()

A.stiff

B.rigidly

C.hard

D.roughly