问题 不定项选择

王某系中国公民,就职于中国境内甲公司,2013年7月从境内取得如下收入:(1)从甲公司取得工资收入3800元,半年奖4600元,岗位津贴300元,差旅费津贴900元。(2)担任乙公司的独立董事,从乙公司取得董事津贴10000元。(3)担任丙培训机构的兼职讲师,当月授课4次,每次课酬2000元。(4)出版长篇小说一部,7月2日从丁出版社取得稿酬50000元;因该小说添加印数,7月12日从丁出版社取得追加稿酬10000元;因该小说再版,7月20从丁出版社又取得稿酬3000元。7月22日,王某将该小说手稿原件公开拍卖,取得收入100000元。7月25日,王某将该小说改编成电视剧剧本,从戊电视剧制作中心取得剧本使用费80000元。已知:个人工资、薪金所得减除费用标准为3500元/月。要求:根据上述资料,分析回答下列问题。

根据本题要点(4)所提示的内容,下列表述中,正确的是()。

A.因该小说添加印数而取得的追加稿酬10000元,应视作另一次稿酬所得计征个人所得税

B.因该小说再版而取得的稿酬3000元,应视作另一次稿酬所得计征个人所得税

C.王某将该小说手稿原件公开拍卖取得的100000元,应按照"稿酬所得"计算缴纳个人所得税

D.王某从戊电视剧制作中心取得的剧本使用费80000元,应按照"稿酬所得"计算缴纳个人所得税

答案

参考答案:B

单项选择题
完形填空

完形填空(共20小题;每小题l分,满分20分)

阅读下面短文,掌握其大意,然后从36-55各题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

The House Fairy

As young parents, my husband and I felt that at age 6 and 8, our children were old enough to be cleaning their rooms and making their beds. But they thought   36  . My complaints, repeating myself, even self-justified shouting were landing on   37    ears. I felt frustrated (沮丧的) , and very often a whole afternoon’s scolding would end with their   38   into tears, I realized I needed to   39   my methods of “mothering”.

One day while they were at school, I had great fun   40   their rooms. On their desks, in plain   41  , I left the cards: “Dear Bill (the other card was   42  to Sarah), your room was messy this morning and I’m sure you like it clean. Love, the House Fairy.”   43   arriving back, the children were   44   excited to receive the little note from the House Fairy. The next day, their rooms were fairly tidy. Sure enough, there was another note from the House Fairy         45   for them, thanking them for their nice “gift” of a clean room and   46   asking them to play a certain violin   47  . Each day, thank--you notes would be worded differently to keep the ideas   48  .

Sometimes the House Fairy would propose a little   49  : “If you can finish your homework today and   50   it before dinner, I’ d like to watch a particular television program with you tonight.” Sometimes some colored markers or other little items would be left in   51

of jobs especially well done the day   52  .

53  I can’t remember how long “the House Fairy” continued leaving her love notes. When they were no longer age appropriate (合适的), we used various versions of Post-Its. The bathroom mirror became the   54   centre of our home. Appointments, notices about visiting relatives, lesson schedules, and changes in plans could be posted.

We all benefited from and   55   the idea of sharing reminders and daily details of life through notes. I believe the true legacy of the House Fairy notes survives in our frequent and enjoyable communication.

36.  A. different      B. no             C. otherwise        D. doubtful

37.  A. side          B. deaf           C. neither           D. either

38.  A. crying        B. breaking        C. bursting          D. bumping

39.  A. adjust        B. adopt          C. access            D. addict

40.  A. to tidy        B. tidying         C. tidied            D. tidy

41.  A. distance       B. words         C. speech           D. sight

42.  A. sent          B. read           C. delivered         D. addressed

43.  A. As           B. At            C. Of             D. Upon

44.  A. more than     B. rather than       C. no more than     D. other than

45.  A. asking        B. waiting         C. praying         D. expecting

46.  A. politely       B. friendly         C. gently          D. toughly

47.  A. music        B. song             C. piece           D. tone

48.  A. respectable    B. uninteresting     C. incredible        D. fresh

49.  A. challenge     B. question         C. suggestion       D. advice

50.  A. go with       B. go through       C. look up         D. look into

51.  A. response      B. answer          C. praise          D. honor

52.  A. ahead         B. before          C. over           D. ago

53.  A. Actually       B. Even so         C. Even if         D. Though

54.  A. reminder      B. main            C. memory        D. life

55.  A. learned          B. appreciated      C. shared          D. thanked