问题 单项选择题

张某2011年1月起承包某服装厂,依据承包协议,服装厂工商登记更改为个体工商业户。2011年张某经营的服装厂共取得收入52万元,发生成本、费用、税金等相关支出35万元(其中包括工商户业主工资每月3000元)。2011年张某应缴纳个人所得税( )元。

A.57750
B.54850
C.52183.34
D.45850

答案

参考答案:C

解析: 由于新税法的施行时间是在年度中间的9月1日,年终汇算清缴时涉及到分段计算应纳税额的问题,需要分步进行。
应纳税所得额=520000-350000+3000×12-2000×8-3500×4=176000(元)
前8个月应纳税额=(176000×35%-6750)×8/12=36566.67(元)
后4个月应纳税额=(176000×35%-14750)×4/12=15616.67(元)
全年应纳税额=36566.67+15616.67=52183.34(元)

问答题 简答题
填空题

Blair Admits Never Having Sent Flowers to His Wife


British Prime Minister Tony Blair admitted on a television programme that he has never sent flowers to his wife Cherie and that he had a youthful crush on Hollywood beauty Grace Kelly.
Blair, who allowed Channel 4 interviewer June Sarpong to shadow him for two days last month, made other personal (1) when asked questions he rarely hears on the usual television political (2) .
During the interviews for a program targeting 18-30 year (3) , the prime minister admitted he sometimes has to "wing it" when (4) public appearances and that he yearns to go out for a drink (5) being recognised.
However, the most dramatic revelation was his reply to Sarpong’s (6) on whether he still sends his wife flowers, prompting his interviewer to (7) in disbelief. "I’ve never sent her flowers. If I sent her flowers, she would (8) worried," Blair said.
But he added: "I am romantic. There are other ways of (9) romantic."
Blair needed a few moments to recall which posters he had (10) his bedroom wall as a youngster, then revealed: "I’ll tell you... actually, (11) I was younger, I loved Grace Kelly."
Born in 1929, Kelly (12) in films like ’Dial M For Murder’, ’Rear Window’ and ’High Society’ in the mid-1950s, but (13) acting to marry Prince Rainier of Monaco in 1956, when Blair was (14) two years old.
Blair admitted he initially found it "odd" to be (15) minister and to be rushed in motorcades from appointment to (16) , and worried that his lifesty left him "a bit isolated" from (17) people.
He admitted that he was constantly on the phone between public (18) , and rarely had time to prepare for his next (19) , telling Sarpong: "I wing it all the time."
And he revealed he has to check himself before he replies to (20) questions from the public. "The worst thing is when someone is giving you a real earful and you think ’I’m going to say something I will regret’," he said.
Asked what he would do if he could be invisible for a day, Blair yearned for a more ordinary life, saying he would "just walk down the street and go to the pub... just be absolutely normal".