下列不属于免纳个人所得税的个人收入项目是( )。
A．稿酬所得
B．军人的转业费、复员费
C．各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得
D．福利费、抚恤金、救济金
参考答案：A
解析： 《个人所得税法》第二条规定，A项稿酬所得属于应纳个人所得税的个人所得项目；《个人所得税法》第四条规定了免纳个人所得税的十种情况，BCD三项均属于免纳个人所得税的项目。
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| It was Helen's first time to America 1 vacation. When she was on a ship back,she found that she had _ 2 money left. She knew _ 3 was free, so she told the waiter she had a stomachache(肚子痛) and didn't need lunch 4 . supper. It took four days 5 back. On the last day, she was too 6 . So at noon, she came to lunch. John saw her and asked,"Does your stomach feel 7 ?" "In fact, I don't have a stomachache," Helen said 8 the voice only for John to hear."I just don't have enough money to buy the food for lunch and supper. " John was surprised, "Don't you know all the meals are free?" "Oh, dear! It's my first time 9 ship, and I of course don't know it," Helen said to 10 . | |||
| ( )1. A. to ( )2. A. little ( )3. A. breakfast ( )4. A. and ( )5. A. be ( )6. A. tired ( )7. A. good ( )8. A. with ( )9. A. by ( )10. A. he | B. with B. a little B. lunch B. with B. to be B. happy B. better B. to B. in B. she | C. for C. no C. supper C. but C. is C. hungry C. worse C. on C. take C. her | D. at D. few D. dinner D. or D. are D. ill D. well D. at D. on D. herself |