问题 多项选择题

根据个人所得税法律制度的规定,下列选项中,应当按照工资、薪金所得征收个人所得税的有( )。

A.劳动分红

B.年终加薪

C.独生子女补贴

D.误餐补助

答案

参考答案:A,B

解析: 工资、薪金所得,是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。对于一些不属于工资、薪金性质的补贴、津贴,不予征收个人所得税。这些项目包括:①独生子女补贴;②执行公务员工资制度未纳入基本工资总额的补贴、津贴差额和家属成员的副食补贴;③托儿补助费;④差旅费津贴、误餐补助。所以,选项C、D不应当按照工资、薪金所得征收个人所得税。因此,本题的正确答案为AB。

阅读理解

阅读理解

     Every culture has a recognized point when a child becomes an adult, when rules must be followed

and tests passed.

     In China, although teenagers can get their ID cards at 16, many only see themselves as an adult

when they are 18. In the US, where everyone drives, the main step to the freedom of adult life is

learning to drive. At 16, American teens take their driving test. When they have their license, they drive

into the grownup world.

     "Nobody wants to ride the cheese bus to school, " said Eleanor Fulham, 17. She brought the

pressure back to memory, especially for kids from wealthier families. "It's like you're not cool if you

don't have a car, " she said.

     According to recent research, 41% of 16 to 19yearolds in the US own cars, up from 23% in 1985.

Although, most of these cars are bought by parents, some teens get parttime jobs to help pay.

     Not all families can afford cars for their children. In cities with subways and limited parking, some

teenagers don't want them. But in rich suburban areas without subways, and where bicycles are more

for fun than transportation, it is strange for a teenager not to have a car.

     But police say 16yearolds have almost three times more accidents than 18 to 19yearolds. This has

made many parents pause before letting their kids drive.

     Julie Sussman, of Virginia, decided that her son Chad, 15, will wait until he is 17 to apply for his

learner's permit.

     Chad said he has accepted his parents' decision, although it has caused some teasing from his friends.  "They say that I am unlucky, " he said, "But I'd rather be alive than driving, and I_don't_really_trust_my

_friends_on_the_road,_either."

     In China as more families get cars, more 18yearolds learn to drive. Will this become a big step to

becoming an adult?

1. Which may serve as the best title of the article?

A. Cars Helping You to GrowUp

B. Driving into the GrownUp World

C. Teenagers' Driving in America

D. Recognized Point of Becoming an Adult

2. 16yearold drivers have more accidents possibly because________.

A. they want to show themselves off

B. they are never experienced drivers

C. older people always drive better

D. they never drive carefully on the road

3. Which may NOT be taken into consideration when deciding whether to buy a car?

A. How well off the family is.

B. Whether the kid is old enough.

C. What traffic condition there is around.

D. Whether it's practically needed.

4. When Chad said "I don't really trust my friends…he meant that________.

A. he might run into his friends if he drove

B. he didn't agree with his friends

C. he might not be safe if his friends drove

D. he was afraid that his friends might well lie to him

5. The passage mainly gives information about ________.

A. an American culture

B. a cultural difference between America and China

C. a change in the Chinese culture

D. the relationship between driving and a person's development

单项选择题