适用5级超额累进税率计算个人所得税的所得项目有( )。A．个体

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问题多项选择题

适用5级超额累进税率计算个人所得税的所得项目有( )。

A．个体工商户的投资分回利润

B．对企事业单位的承包经营、承租经营的所得

C．个人独资企业的生产、经营所得

D．合伙企业的生产、经营所得

答案

参考答案：B,C,D

解析：个体工商户的投资分回利润，与生产经营活动无关，应按“利息、股息、红利所得”计算缴纳个人所得税。

阅读理解

阅读短文，判断正误。

Joan is an American girl. She is from New York. She is thirteen. She likes drinking milk a lot. Now Joan is

in China. She likes Chinese very much. She studies at No.15 Middle School.

She reads Chinese every morning. She likes speaking Chinese in class and after class. She watches TV on

Saturday evening. She does her homework at school. She likes helping others.

( ) 1. Joan speaks Chinese only (仅仅,只) in class.

( ) 2. She does her homework at home.

( ) 3. She watches TV every day.

( ) 4. She is in America now.

多项选择题

接卸油前需要做好的准备工作是（）。

A.静置规定时间

B.接好静电接地

C.做好计量验收工作并核对PDN单

D.准备好灭火毯和消防器材