问题 单项选择题

中国公民王某的月工资600元,年末一次性取得奖金4200元,王某全年应缴个人所得税为()

A.90元

B.475元

C.505元

D.840元

答案

参考答案:B

解析:

纳税人取得年末一次性奖金当月工资不足800元,可将奖金收入减除“当月工资与800元的差额”后的余额,作为应纳税所得额,应缴个人所得税=[4200-(800-600)×15%- 125]=475元。

阅读理解

At London College, the boys can go to the city in the afternoon. But they must return to the school before six. And Bob doesn’t often obey the rule. One afternoon, Bob walked to the city and went to the cinema. When he got to the school, it was eight o’clock. He was a little worried. He ran quickly to the gate. It was closed. He went round the school building to another door. That one was closed, too. Then he saw an open window on the ground floor. It was the head teacher’s office. Bob looked into the room, and no one was there. He quickly climbed up and jumped into the room. Just then he heard a voice. He looked around and hid(藏)under the sofa. One minute later, Mr. Scott, the head teacher, came in. He turned on the light(灯) and sat down on the sofa. Then he began to read. Bob lay under the sofa and looked at the head teacher’s feet for an hour. He could not move. At last the head teacher stood up and walked towards the door. “Thank goodness, he didn’t find me under the sofa.” thought Bob. Then the head teacher stopped. He turned his head and spoke to the sofa, “Would you mind turning off the light when you leave?” he said and left the office.

小题1: Bob got to the school ___________.

A.at eight o’clock in the morning

B.after the given time

C.before the given time

D.on time小题2:Bob went into the head teacher’s___________.

A.office

B.bedroom

C.dining room

D.living room小题3:Bob _________ the sofa.

A.lay under

B.lay on

C.sat on

D.sat under小题4:Bob could see Mr. Scott’s__________.

A.hand

B.bag

C.feet

D.books小题5:Mr.Scott knew that_________________.

A.Bob went to the cinema

B.Bob was in the classroom

C.Bob returned to the school

D.Bob was under the sofa

单项选择题