问题 单项选择题

根据《中华人民共和国个人所得税法》的相关规定,下列不需要缴纳个人所得税的是( )。

A.小王花2元钱买 * * 中了500万元

B.某大陆著名歌星在日本开演唱会收入500万元

C.小李写了一本畅销书,得稿费20万元

D.数学家吴文俊获得国家最高科学技术奖,奖金500万元

答案

参考答案:D

解析: 个人所得税分为境内所得和境外所得(B选项),主要包括以下内容:工资、薪金所得;个体工商户的生产、经营所得;对企事业单位的承包经营、承租经营所得;劳务报酬所得;稿酬所得(C选项);特许权使用费所得;利息、股息、红利所得;财产租赁所得;财产转让所得;偶然所得(A选项);其他所得(D选项不属于财政部和国家税务总局确定征税的其他所得项目)。故本题选D。

完形填空
完形填空。
     In traditional education, the teacher __1__ feel that the students are not very grown-up. Indeed,
 teachers are older than students __2__ teachers feel that students are __3__ and don't know very much
 about the world. The teachers feel that they must tell the students __4__ to do most of the __5__ , and
 that they must also__6__ the students study specific things.  In__7__ education, the teacher's means is
__8__  . These teachers feel that the students are beginners first, and school second. They __9__ the
  students to be responsible for (负责) the things they do, just as grown-ups __10__ . A student's ideas
 and feeling are just as important as the teacher's. The teacher allows the students to decide what they
 don't want to do, and doesn't make them study what they don't want to. The teacher lets them decide 
 what to study and how much to study. It is very important for the teacher to show how he or she feels for
  the students.
( ) 1. A. will    
( ) 2. A. and      
( ) 3. A. older    
( ) 4. A. that    
( ) 5. A. day      
( ) 6. A. force    
( ) 7. A. open    
( ) 8. A. the same
( ) 9. A. like    
( ) 10. A. are    
B. should  
B. however  
B. young    
B. what    
B. week    
B. ask      
B. higher  
B. different
B. hope    
B. do      
C. may      
C. stll      
C. youngest  
C. how      
C. vear      
C. order    
C. strict    
C. important
C. expect    
C. will      
D. need        
D. yet        
D. old        
D. which      
D. time        
D. make        
D. public      
D. useful      
D. help        
D. would      
单项选择题