问题 单项选择题

中国公民李某为在华外商投资企业的普通职员,2008年其收入情况如下:
(1)雇佣单位每月支付工资、薪金12000元。
(2)派遣单位每月支付工资、薪金2200元。
(3)在A国出版自传体小说取得稿费收入20000元,在B国取得该小说的版权收入50000元,同时在BI国取得劳务收入30000元,上述收入已经分别按照A国、B国的税法缴纳了个人所得税2000元、7400元和6000元。
(4)2008年从国内一单位分三次取得工程设计费,每次10000元,共计30000元。
(5)转让所持有的原企业在改组改制过程中分给他的以股份形式拥有的企业量化资产,取得转让所得40000元,该个人取得该股份时共支付有关费用20000元。
(6)8月雇佣单位为该个人支付商业保险金2400元。
(7)6月与某房地产企业签订合同,购买其商业房,市场价格为30万元,合同约定成交价格为20万元,但自7月份开始的未来两年内,商业房无偿提供给房地产企业对外出租。
根据上述资料和税法有关规定,回答下列问题:

转让量化资产应缴纳的个人所得税( )元。

A.8000

B.2800

C.0

D.4000

答案

参考答案:D

解析: 集体所有制企业在改制为股份合作制企业时,对职工个人以股份形式取得的拥有所有权的企业量化资产,暂缓征收个人所得税;待个人将股份转让时,就其转让收入额,减除个人取得该股份时实际支付的费用支出和合理转让费用后的余额,按“财产转让所得”项目计征个人所得税。转让量化资产应缴纳的个人所得税=(40000-20000)× 20%=4000(元)

阅读理解

The oldest and most common source(来源) of renewaBle energy known to man, Biomass is one of the most important forms energy production in the United States and elsewhere. Since such a wide variety of Biomass materials is everywhere ---- from trees and grasses to agricultural and city ---- life wastes ----Biomass promises to play a continuing role in providing power and heat for millions of people around the world.

According to the Union of Concerned Scientists(UCS), Biomass is a kind of renewaBle energy source that produces no carBon dioxide(二氧化碳), Because the energy it contains comes from the sun. When plant matter is Burned, it gives off the sun’s energy. In this way, Biomass serves as a sort of natural Battery(电池) for storing the sun’s energy. As long as Biomass is produced continuously ----with only as much grown as is used--- the “Battery” lasts forever.

According to the Energy Information Administration, Biomass has Been one of the leading renewaBle energy sources in the United States for several years running through 2007, making up Between 0.5 and 0.9 percent of the nation’s total electricity supply. In 2008----although the numBers aren’t all in yet----wind power proBaBly took over first place Because of the rapid development of wind farms across the country.

Producing power from Biomass helps reduce some 11 million tons of carBon dioxide each year. Some homeowners also try to make their own heat By using Biomass materials. Such practice may save homeowner’s money, But it also produces a lot of pollution. So, the Best way is to encourage power plants to use it.

小题1:Why is Biomass considered as “ a sort of natural Battery”?

A.It Burns merely plant matter.

B.It keeps producing electricity.

C.It stores the energy from the sun.

D.It produces zero carBon dioxide.小题2:We learn from the text that in 2008 ______.

A.Wind power would Be the leader of renewaBle energy.

B.there was a rapid growth of electricity production

C.Biomass might Become the main energy source

D.0.5~0.9 of power supply came from Biomass小题3:Why does the author encourage power plants to use Biomass?

A.To prevent the waste of energy.

B.To increase production safety.

C.To reduce pollution.

D.To save money.小题4:Where does the text proBaBly come from?

A.A research plan.

B.A science magazine

C.A Book review.

D.A Business report.

单项选择题