问题 单项选择题

中国公民张某由一中资企业于2011年10月派往国内一外商投资企业工作,派遣单位和雇佣单位每月分别支付其工资1000元和8000元,则张某当月自行申报时应当补缴的个人所得税税额为( )元。

A.475
B.75
C.170
D.625

答案

参考答案:C

解析: 张某自行申报的应纳个人所得税=(1000+8000-3500)×20%-555=545 (元)
应当由中资企业代扣代缴的个人所得税=1000×3%=30(元)
外资企业应代扣代缴的个人所得税=(8000-3500)×10%-105=345 (元)
张某当月自行补缴的个人所得税=545-30-345=170(元)

阅读理解

阅读理解。

     Computer programmer David Jones earns $35.000 a year designing new computer games, yet he cannot

find a bank ready to let him have a credit card (信用卡). Instead he has been told to wait another two years

until he is 18. The 16-year-old works for a small firm in Liverpool where the problem of most young people

of his age is finding a job. David's firm releases (推出) two new games for the fast growing computer market

each month

     But David's biggest headache is what to do with his money. Even though he earns a lot he cannot drive a

car take out a mortgage (抵押贷款), or get credit cards. David got his job with the Liverpool-based company

four months ago, a year after leaving school with six O-levels and working for a time in a computer shop "I got

the job because the people who run the firm knew I had already written some programs" he said. David spends

some of his money on records and clothes and gives his mother 50 pounds a week. But most of his spare time

is spent working

     "Unfortunately, computing was not part of our studies at school" he said "But I had been studying it in books

and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on

at school. Most people in this business are fairly young, anyway" David added:"I would like to earn a million and

I suppose early retirement (退休) is a possibility. You never know when the market might disappear."

1. In what way is David different from people of his age?

A. He often goes out with friends

B. He lives with his mother

C. He has a handsome income

D. He graduated with six O-levels

2. What is one of the problems that David is facing now?

A. He is too young to get a credit card

B. He has no time to learn driving

C. He has very little spare time

D. He will soon lose his job

3. Why was David able to get the job in the company?

A. He had done well in all his exams

B. He had written some computer programs

C. He was good at playing computer games

D. He had learnt to use computers at school

4. Why did David decide to leave school and start working?

A. He received lots of job offers

B. He was eager to help his mother

C. He lost interest in school studies

D. He wanted to earn his own living

单项选择题