问题 多项选择题

张某在足球世界杯期间参加下列活动所获得收益中,应当缴纳个人所得税的有()。

A.参加某电商的秒杀活动,以100元购得原价2000元的足球鞋一双

B.为赴巴西看球,开通手机全球漫游套餐,获赠价值1500元的手机一部

C.参加某电台举办世界杯竞猜活动,获得价值6000元的赴巴西机票一张

D.作为某航空公司金卡会员被邀请参加世界杯抽奖活动,抽得市价2500元球衣一套

答案

参考答案:C, D

解析:选项A、B,不缴纳个人所得税;选项C、D,应当按照“偶然所得”项目缴纳个人所得税。

单项选择题
阅读理解

One of my wonderful memories is about a Christmas gift. Unlike other gifts ,it came without wrap(包装). On September 11, 1958, mum gave birth to Richard. After she brought him home from hospital, she put him in my lap(大腿), saying, “I promised you a gift, and here it is .” What an honor! I turned four a month earlier and none of my friends had such a baby doll of their own. I played with it day and night. I sang to it. I told it over and over how much I loved it!

One morning, however, I found its bed empty. My doll was gone! I cried for it. Mum wept and told me that the poor little thing had been sent to a hospital. It had a fever. For several days, I heard mum and dad whispering such words as “hopeless”, “pitiful”,and “dying”, which sounded ominous.

“Christmas was coming, don’t expect any presents this year ”Dad said, pointing at the socks I hung in the living room. I’d never seen him cry before.

The phone rang early on Christmas morning. Dad jumped out of bed to answer it. From my bedroom I heard him say.” What? he’s all right?” he hung up and shouted upstairs. “The hospital said we could bring Richard home! ”

“Thank god!” I heard Mum cry.

From the upstairs window, I watched my parents rush out to the car. I had never seen them so happy. And I was also full of joy. What a wonderful day! My baby doll would be home. I ran downstairs. My socks still hung there flat. But I knew they were not empty: they were filled with love!

小题1:What happened to the author on September 11, 1958 ?

A.He got a baby brother.

B.He got a Christmas gift

C.He became four years old.

D.He received a doll小题2:What does the underlined word “ominous” in Paragraph 3 probably mean?

A.Impossible.

B.Boring

C.Difficult

D.Fearful小题3:Which word can best describe the feeling of the father when Christmas was coming?

A.Excitement.

B.Happiness.

C.Sadness.

D.Disappointment.小题4:What is the passage mainly about ?

A.A sad Christmas day

B.Life with a lovely baby

C.A special Christmas gift.

D.Memories of a happy family