问题 单项选择题

下列关于企业投资者个人、投资者家庭成员或企业其他人员向企业借款用于购买房屋及其他财产,将所有权登记为投资者个人、投资者家庭成员或企业其他人员,且借款年度终了后未归还借款的具体征税办法不正确的是( )。

A.对个人独资企业、合伙企业的个人投资者或其家庭成员取得的上述所得,视为企业对个人投资者的利润分配,并入投资者个人的生产经营所得,按照“个体工商户的生产、经营所得”项目计征个人所得税

B.对除个人独资企业、合伙企业以外其他企业的个人投资者或其家庭成员取得的上述所得,视为企业对个人投资者的红利分配,按照“利息、股息、红利所得”项目计征个人所得税

C.对企业其他人员取得的上述所得,按照“工资、薪金所得”项目计征个人所得税

D.对个人独资企业、合伙企业的个人投资者或其家庭成员取得的上述所得,应当并入其当月工资收入,按照“工资、薪金所得”计征个人所得税

答案

参考答案:D

解析: 对个人独资企业、合伙企业的个人投资者或其家庭成员取得的上述所得,视为企业对个人投资者的利润分配,并入投资者个人的生产经营所得,按照“个体工商户的生产、经营所得”项目计征个人所得税。

阅读理解

阅读理解。

      Peter works in a food shop. He helps the shopkeeper (店主). He puts food on the shelves (架子) every day.

Then people come into the shop and buy the food. Today there aren't any bags of rice on the shelf. "Peter," says

the shopkeeper. "We need some bags of rice. Bring some rice to the shelf. Hurry up!"

      Peter runs to get some bags of rice. They're in another room and they are on the top of the shelf. The shelf

is high up (高). Peter is tall, but he can't reach (够到) the bags. He brings two boxes and puts one box on top of

the other. Then he stands on them. Now he can reach the bags on the shelf.

      The shopkeeper is coming. He is calling Peter.

      "Peter! Hurry up! What are you doing? Where are the bags of rice?" he says, he opens the door. He can't see Peter on the boxes.

      "Don't open the door!" Peter says. Then Peter falls down (跌倒)!

      Now Peter is on the floor. There is some rice on his head.

1. Peter helps the shopkeeper _______. [ ]

A. sell food sometimes

B. carry bags of oranges

C. in a food shop

D. buy some rice today

2. People come to the shop for _______. [ ]

A. the vegetables

B. food

C. the bikes

D. the fruit

3. Peter runs to another room to get some bags of rice because _______.[ ]

A. his father asks him to carry some

B. the shopkeeper wants to cook the meal

C. the shelves are full of rice

D. the shelves for rice are empty

4. The bags are _______. [ ]

A. easy to reach for Peter

B. too high for Peter to reach

C. on top of the boxes

D. very heavy

5. Peter falls down because _______. [ ]

A. he is on the boxes behind the door and the boss pushes the door

B. the bags fall down

C. the shopkeeper is calling him

D. there's some rice on his head

单项选择题