问题 问答题

请根据所给材料回答问题 (计算结果中不足0.01元的部分进到0. 01元)。(本题12分)甲、乙两作者共同编著了一部书稿,共50万字,其中甲写作41万字,乙写作9万字。出版社经过选题论证和审稿,同意接受出版,并计划首次印6 000册,定价40元。在签订出版合同时,出版社提出了下列两种付酬方式供作者选择: A.基本稿酬加印数稿酬:基本稿酬的标准为每千字40元,印数稿酬按国家规定的标准计算支付。B.版税:版税率为8%,按印数结算支付。

问题三:甲、乙事先已经约定按各自写作的字数比例分取报酬。在此书不重印而甲、乙又可获得较多报酬的情况下,他们各应缴纳个人所得税多少元请列出算式计算后作出回答。

答案

参考答案:甲应缴纳个人所得税=(212 00 X 41÷50) X (1-20% ) X20% X (1-30%)≈ 1947.01元 乙应缴纳个人所得税一(21200 X 9÷50-800) X20%X(1-30%)=422.24元

选择题
单项选择题

Egyptian wine has an extensive history within the history of Egyptian civilization. Grapes were not (1) to the landscape of Egypt, rather the vines themselves are (2) to have been imported from the Phoenicians, (3) the actual origins remain in (4) . What is known, is that (5) the third millennium BC, Egyptian kings of the first (6) had extensive wine cellars, and wine was used extensively in the temple ceremonies. The main (7) of wine in Egypt, took place between the king, nobles, and the priests in temple ceremonies, and is (8) by numerous painted relief’s, and other (9) evidence. The vineyards of ancient Egypt, were quite different from the modern methods of wine making today. (10) viticulture ( or wine making), ceased to (11) an exclusively ceremonial purpose, the Egyptians began to experiment with simple structures for their vines to train on, (12) found a way to train their vines so they were easy low (13) bushes, and found ways for the soil to (14) more moisture for the vines. Egyptian wine making experiments included the use of different wine presses, adding heat to the must ( the grape juice ready for fermentation) (15) make the wine sweet, and differences in vat types and materials. The (16) finished product of wine, was poured through a cloth filter, and then into earthenware jars, (17) they would be sealed with natural tar and left to (18) . The Egyptians kept accurate records of their vintages, and (19) of their wines, each jar of wine was clearly (20) with it’s own vintage, and quality.

17()

A.which

B.when

C.where

D.and