问题 多项选择题

张某是境内某高新技术企业的技术部员工,2016年3月8日,获得公司的股权奖励,下列关于股权奖励个人所得税的规定,正确的有()。

A.个人获得股权奖励时,按照“工资薪金所得”项目,参照股票期权所得的有关规定计算确定应纳税额

B.个人一次缴纳税款有困难的,可根据实际情况自行制定分期缴税计划,在不超过5个公历年度内(含)分期缴纳

C.技术人员转让奖励的股权并取得现金收入的,该现金收入应优先用于缴纳尚未缴清的税款

D.技术人员在转让奖励的股权之前企业依法宣告破产,税务机关应依法追征其尚未缴纳的个人所得税

答案

参考答案:A, B, C

解析:选项D,技术人员在转让奖励的股权之前企业依法宣告破产,技术人员进行相关权益处置后没有取得收益或资产,或取得的收益和资产不足以缴纳其取得股权尚未缴纳的应纳税款的部分,税务机关可不予追征。

阅读理解

The £109 Nest Protect Smoke Alarm promises Internet alerts(警报)and an end to the low battery chirp(短而尖的叫声). Besides, it uses a voice to tell you where the fire is.

The alarm is the first UK product from Nest, which is run by iPod-inventor Tony Fadell. The company claims the device’s batteries will last for up to seven years. The device will offer a spoken warning before it sounds a major alarm. Also it will use text messages and apps on your phones to alert users to low-level risks.

The present smoke alarms constantly alert users to non-existent threats, which will make many users annoyed and finally remove their batteries altogether. “We’ve all experienced the smoke alarm going off while we’re cooking. Sometimes, we need to search for the source of that non-stop low-battery chirp at midnight,” said Fadell. “Therefore, every time a smoke alarm cries wolf, we trust it a little less, and then — in a moment of frustration — we take the batteries out to stop the beep(嘟嘟声). And that leaves us and our families at risk.”

If the Protect smoke alarms are used, they can be set up in up to ten zones, so that the clear warnings tell users where the risk has been detected.

“Safety shouldn’t be annoying,” said Matt Rogers, Nest founder and vice president of engineering. “It was unacceptable to us that one in eight houses in the UK has a non-functioning smoke alarm. These products are required by law and are supposed to keep us safe, yet people hate them. We wanted to change that.”

小题1:For what purpose did Nest create the Protect Smoke Alarm?

A.To predict low-level fire risks.

B.To experiment with a new battery.

C.To improve present smoke alarms.

D.To avoid the low-battery chirp.小题2:What did Tony Fadell really want to tell us in Paragraph 3?

A.One of his cooking experiences.

B.Disadvantages of present smoke alarms.

C.His growing distrust of smoke alarms.

D.His source of annoyance to crying wolf.小题3:Which of the following are the advantages of the Protect Smoke Alarm?

a. Rechargeable batteries         b. A talking smoke alarm

c. Longer battery life            d. Going off constantly

e. Internet connection

A.a, b, c

B.c, d, e

C.a, c, e

D.b, c, e小题4:What can we know from the last paragraph?

A.In the UK people seldom set up smoke alarms.

B.Matt Rogers didn’t like the safety requirements.

C.Non-functioning smoke alarms make people annoyed.

D.The government should pay attention to safety issues.

单项选择题