问题 问答题

计算题:根据所给材料计算后回答问题。(须列出算式;计算过程中的小数均保留实际位数,每个问题最后计算结果有小数的,小数保留2位。)(本题20分)  郭立新是某大学教授,经过多年 的资料收集和研究,撰写了《建筑工地消防手册》一书,于2010年3月交甲出版社出版。出版合同约定的内容中有:稿酬采用基本稿酬加印数稿酬的方式;基本 稿酬标准为42元/千字,印数稿酬标准为2%;具体计算方式按国家版权局的有关规定执行。   2010年6月,《建筑工地消防手册》出版。该书为长32开本,定价10元,首印5000册。根据正文实有行数乘以每行字数计算得出的字数为78848字。   甲出版社将该书按六折批发给省新华书店批销中心4900册。到2010年12月,批销中心共退货200册,其余实现销售。   2011年1月,某建筑工程集团公司为了提高下属各单位防范建筑工地火灾的能力,向甲出版社订购《建筑工地消防手 册》5000册,并要求售价打七折,甲出版社表示同意。考虑到该书尚有市场潜力,甲出版社决定重印6500册。该书印出后,除售给建筑工程集团公司 5000册外,又按六折批发给某民营发行公司1700册。截至2011年7月,民营发行公司退货100册,其余实现销售。

该书第2次印刷后,郭立新应为所得稿酬缴纳个人所得税多少元?

答案

参考答案:该书第2次印刷后,郭立新应为所得稿酬缴纳个人所得税(61.83)元。具体算式如下:  (l)两次合计税前稿酬=3649.80+464.52=4114.32(元)  (2)两次合计应缴纳个人所得税=两次合计税前稿酬×(1-20%)×20%×(1-30%)=4114.32×(1-20%)×20%×(1-30%)≈460.80元  (3)第二次应缴纳个人所得税=两次合计应缴纳税额-第一次已经缴纳税额=460.80-398.97=61.83(元)

阅读理解

The Legend of Bruce Lee was a very popular TV play. The surprising life of Brue Lee came to the small screen(屏幕)in the play. The play followed the 32 vears of Bruce Lee’s life, from his hard young age to his experience in the U.S.A. and his movie-making life.

Lee was born in San Francisco, California, and grew up in Hong Kong. He loved his motherland(祖国)China and Chinese kung fu. His Hong Kong and Hollywood films were quite different from the traditional kung fu films. He started a new kung fu film age. Because of his films, the west began to show great interest in Chinese culture. He affected(影响)Chinese kung fu and Chinese kung fu films in Hong Kong and the rest of the world. Lee showed Chinese national pride(自豪 )in his movies.

小题1:How old was Bruce Lee when he died?

A.31

B.32

C.30

D.33小题2:Where was Bruce Lee born?

A.In San Francisco.

B.In London.

C.In Hong Kong.

D.In Guangzhou.小题3:According to this article, we know young Bruce _______.

A.was a national hero

B.wanted to go to Hollywood

C.had many troubles

D.was interested in making movies小题4:Which of the following is TRUE according to this article?

A.The play showed Bruce Lee’s surprising life.

B.Bruce Lee’s motherland was the United States.

C.Bruce Lee showed people Chinese people’s hard work in his movies.

D.Bruce Lee’s kung fu films affected all the films around the “world.小题5:What’s this article about?

A.Bruce Lee’s kung fu.

B.Bruce Lee’s films.

C.Bruce Lee and his wife.

D.Bruce Lee and The Legend of Bruce Lee.

单项选择题