问题 多项选择题

根据个人所得税法律制度的规定,下列表述中,不正确的有( )。

A.作者去世后,财产继承人取得的遗作稿酬,不征收个人所得税

B.出版社的专业作者翻译的作品,由本社以图书形式出版而取得的稿费收入,应按“工资、薪金所得”项目征收个人所得税

C.作者将自己的文字作品手稿原件或复印件公开拍卖取得的收入,应按“稿酬所得”项目征收个人所得税

D.个人取得特许权的经济赔偿收入,应按“特许权使用费所得”项目缴纳个人所得税

答案

参考答案:A,B,C

解析: (1)选项A:作者去世后,财产继承人取得的遗作稿酬,应征收个人所得税;(2)选项B:出版社的专业作者撰写、编写或翻译的作品,由本社以图书形式出版而取得的稿费收入,应按“稿酬所得”项目征收个人所得税;(3)选项C:作者将自己的文字作品手稿原件或复印件公开拍卖(竞价)取得的所得,属于提供著作权的使用所得,应按“特许权使用费所得”项目征收个人所得税。

阅读理解

“Who needs a shopping mall if you have Taobao?” says Wang Lin, 28, a writer in Beijing.

Taobao, China’s largest online shopping web site, has become an important part of Wang Lin’s life. She spends lots of money on Taobao.

A growing number of Chinese Internet users like Wang have found the fun of online shopping. Most online shoppers are students or young workers. More women shop on line than men. Clothing and home-use products are the most popular on line.

It was reported that more than 250 billion(十亿) yuan was spent on online shopping last year, 80% through Taobao.

Taobao means “looking for treasure(珠宝)” in Chinese. People can find almost everything they need on Taobao, from clothes to books, from candies to DVD players.

You may ask the security of online shopping, Wang Lin said, “It’s very safe and convenient. Unless you receive the products from the sellers and are satisfied(满意的) with them, the shop owner will not get the money. You can also get your money back if you want to return the products.”

小题1:The most popular things on line are ________.

A. candies and DVD players 

B. clothes and books       

C. clothing and home-use products

小题2:Taobao is ________.

A. a shopping mall         

B. an online shopper       

C. an online shopping web site

小题3:Most online shoppers are ________.

A. young people             B. women                C. men

小题4:The underlined word “security” may mean ________.

A. 质量                 B. 安全                 C. 信誉

小题5:The best title(标题) of the passage is ________.

A. Wang Lin’s life        

B. Online shopping in China

C. Shopping on line is not safe

填空题