问题 单项选择题

个人投资者刘某办甲、乙两个独资企业,均账册健全,2002年甲企业取得的应纳税所得额为2万元、乙企业有关生产经营情况如下: 当年取得产品销售收入160万元,其他业务收入40万元;应扣除的产品销售成本80万元,发生的产品销售费用30万元(其中当年发生的广告费用2万元;2001年的产品销售收入150万元,实际发生的广告费6万元);本年5月1日向其他企业借款10万元用于流动资金周转,年利率9%,当年支付的自得费用0.6万元全部计入财务费用,同期银行贷款的年利率为6%;缴纳增值税40万元,营业税10万元,城市维护建设税和教育费附加5万元;管理费用60万元(其中实际发生的业务招待费20万元,提取的风险准备金2万元,缴纳的个体劳动者协会会费3万元);全年计入成本、费用中的实发工程总额10.8万元,按实发工资总额和规定比例计提的工会经费,职工福利费和职工教育经费也一并计入成本费用(该投资者每月工资2000元,雇用员工10人,每人月工资700元,当地税务机关核准雇员月计税工资标准500元,投资者月计税工资标准800元);一辆货车在运输途中发生车祸,损失达8万元,取得保险公司赔偿金额为4.5万元;直接向其他企业某雇员捐赠0.5万元、向某乡镇学校捐赠2万元,通过"红十字"会向红十字事业捐赠20万元;自行研究开发新产品发生开发费用6万元,资助非关联的高等学校进行新工艺研究4万元;该个人投资者还以乙企业的名义对外投资20万元,年底分得投资收益4万元。 根据上述资料,依据个人所得税的有关规定,回答下列相关问题:

2002年刘某共计应缴纳个人所得税()万元。 

A.1.80

B.2.40

C.2.50

D.3.10

答案

参考答案:C

解析:2002年刘某共计应缴纳个人所得税额=(4.78+2)×35%-0.675+4×20%=2.50(万元)  考核目的及分析:测试考生是否清楚个人投资举办两个或两个以上企业的征税规定和计算应纳税额的方法,以及投资收益按"股息、利息、红利所得"单独计算缴纳个人所得税的规定。

阅读理解

Most mornings, the line begins to form at dawn: scores of silent women with babies on their backs, buckets balanced on their heads, and in each hand a bright­blue plastic jug. On good days, they will wait less than an hour before a water tanker goes across the dirt path that serves as a road in Kesum Purbahari, a slum on the southern edge of New Delhi. On bad days, when there is no electricity for the pumps, the tankers don't come at all. “That water kills people,” a young mother named Shoba said one recent Saturday morning, pointing to a row of pails filled with thick, caramel (焦糖)­colored liquid. “Whoever drinks it will die.” The water was from a pipe shared by thousands of people in the poor neibourhood. Women often use it to wash clothes and bathe their children, but nobody is desperate enough to drink it.

There is no standard for how much water a person needs each day, but experts usually put the minimum at fifty litres. The government of India promises (but rarely provides) forty. Most people drink two or three litres—less than it takes to wash a toilet. The rest is typically used for cooking and bathing. Americans consume between four hundred and six hundred litres of water each day, more than any other people on earth. Most Europeans use less than half that. The women of Kesum Purbahari each hoped to drag away a hundred litres that day—two or three buckets' worth. Shoba has a husband and five children, and that much water doesn't go far in a family of seven, particularly when the temperature reaches a hundred and ten degrees before noon. She often makes up the difference with bottled water, which costs more than water delivered any other way. Sometimes she just buys milk; it's cheaper. Like the poorest people everywhere, the people of New Delhi's slums spend a far greater percentage of their incomes on water than anyone lucky enough to live in a house connected to a system of pipes.

小题1:The underlined word “slum” most likely means________.

A.a village

B.a small town

C.an area of a town with badly­built, over­crowded buildings

D.the part of a town that lacks water badly小题2:Sometimes the water tanker doesn't come because________.

A.the weather is bad

B.there is no electricity

C.there is no water

D.people don't want the dirty water小题3:A person needs at least________litres of water a day.

A.a hundred

B.four hundred

C.forty

D.fifty小题4:Which of the following statements is WRONG?

A.A hundred litres of water a day is enough for Shoba's family.

B.Americans uses the largest amount of water each day.

C.In Kesum Purbahari milk is cheaper than bottled water.

D.Shoba has a family of seven people.

问答题