下列属于免征个人所得税情形的是： A．各省人民政府、国务院部_爱下问搜题

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问题多项选择题

下列属于免征个人所得税情形的是：

A．各省人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、环境保护等方面的奖金

B．国债和国家发行的金融债券利息以及居民储蓄存款利息

C．按国家规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费

D．李某家不幸发生火灾，李某从保险公司获得家庭财产保险赔款6万元

答案

参考答案：A,C,D

解析：[考点] 免征个人所得税
依《个人所得税法》第4条， ACD三项情形下均免征个人所得税。注意B项，国家对居民储蓄存款利息征收个人所得税。故B项错误。

完形填空

Once upon a time there lived an old man in a nice cottage with a large garden. The old man was seen   41  his flowers all the time. They were so well-tended that every passer-by could not but   42  for a glance.
One day a young man went by the garden. He gazed at the splendid garden, lost in admiration at the beauty of the scenery. Then, suddenly he   43 the old gardener was blind.   44  , the young man asked, “Why are you busy tending these flowers every day which you can’t 45 in fact?” The old man smiled and answered that “ I can tell you 46  reasons. First I was a   47 when I was young, and I really like this job. Second, although I can’t see these flowers, yet I can  48 them. Third，I can smell sweetness of them. As to the last one, that’s   49 .
“Me? But you don’t know me,” responded the young man   50  .
“Yeah, it’s   51 that I don’t know you. But I know everyone knows flowers and would never turn them down. I know the beauty of my garden will get many people into a good mood(心情). In the meantime, it also   52 a chance to me to have a word with you here and to enjoy the happiness these flowers have brought us.”
The old man’s 53 astonished me. The blind man grows flowers and serves them as a link of minds so as to make everybody enjoy the sunshine in spring. Isn’t it one kind of happiness？
I believe every flower has   54 with which they can see the kindness of the man’s heart. The blind man grows flowers in his heart. Though   55 to see the beauty of blossoming, he surely can hear the voice of it, I suppose.

A．with pleasure

B．in surprise

填空题

德国马德堡市长奥托•格里克所做的马德堡半球实验证明______，意大利科学家托里拆利最早测得大气压的值相当于______高的水银柱产生的压强．