某作家指控某杂志社侵犯其著作权，法院裁定作家胜诉，该作家取得杂志社的经济赔偿款40000元，该赔偿收入应缴纳个人所得税额( )元。
A．0
B．3360
C．6400
D．5200
参考答案：C
解析： 个人取得特许权使用费的经济赔偿收入，应按“特许权使用费所得”应税项目缴纳个人所得税。该作家应缴纳个人所得税=40000×(1-20%)×20%=6400(元)
| 阅读下面短文，掌握其大意，然后从各小题所给的三个选项中，选出一个最佳答案，并将其字母标号填入题前括号内。 | |||
| The ancient Olympic Games were religious (宗教的) activities. 1 held the first Olympic Games in the sixth century B.C. At that time , men could be 2 the races. Women had no 3 to take part in the Olympic Games 4 1912. The modern Olympics started in Athens in 1896. Since then we hold the Olympic Games every four years. The IOC (国际奥委会) 5 athletes. So they all have the same chance 6 . Winning at the Olympics is a great honor. Those 7 win at the Olympics are the best in the world. "Faster, higher, 8 " is the slogan (口号) of the Olympics. China has won many gold medals 9 Xu Haifeng got China's first Olympic medal. Many excellent players such as Liu Guoliang and Guo Jingjing have 10 good examples to us. When Liu Xiang passed the finishing line, all the Chinese people jumped up and down, 11 . Everyone in China felt 12 and proud. As we know, China 13 the host country to hold the 29th Olympic Games in the year 2008. The Five Friendlies (福娃) have been chosen as the official Mascots (吉祥物) of the Olympics. 14 athletes will come to Beijing to compete (竞争) for medals. We hope our country can hold the Olympics 15 . We also hope all the athletes can work hard and set more world records. | |||
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