| 公民赵某在某纳税年度10月取得如下收入： (1)工资收入1500元； (2)利用业余时间进行演讲取得收入28000元； (3)取得特许权使用费3000元，拿出1000元通过民政局捐赠养老院； (4)出版一部长篇小说，取得稿酬40000元； (5)购 * * 票中奖收入3000元； (6)取得国债利息收入1000元。 根据上述资料回答下列问题： |
赵某该月全部应纳个人所得税额( )元。
A．10256
B．9753
C．8678
D．10108
参考答案：D
解析：演讲收入应纳个人所得税=22400×30%-2000=4720元； 特许权使用费应纳税额=308元； 稿酬应纳个人所得税=4480元； 中奖收入应纳个人所得税=3000×20%=600元； 本月应纳个人所得税合计=4720+308+4480+600=10108元。
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| Is the world really going mad? 1 day I was sitting in a restaurant 2 a quick drink and a talk with a few friends when I suddenly 3 that almost everyone in the restaurant was smoking. It wasn't long 4 the whole room was 5 with smoke. I asked with an apology for permission (允许) to 6 a window to stop myself 7 ! Nowadays air pollution is something that hardly question any more. However, I still can't walk down the street in any of the big cities without 8 that people are 9 from the air pollution. It is time for the government departments of the world to introduce emission (废气排放) controls on all cars and 10 the public transport system to encourage people to 11 their cars at home. A friend of mine takes flying lesson each morning and it really makes him 12 when he climbs above the smog layer (烟雾层) and looks down 13 it and thinks:"I'm breathing that!" This kind of 14 results from the bad management of resources. Waste things can 15 should, be treated properly. Road construction, House 16 , and industrial development are all earthmoving(earth-reducing) operations and can change the balances of 17 created over millions of years. I would like to 18 serious studies done on all these main works before they are built. Also, there should be 19 national parks set up to keep the most beautiful parts of countries in their natural 20 . | ||||
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