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问题 单项选择题

如果我国现行个人所得税适用于古代，下列哪一情形不需要缴纳个人所得税？（）

A.苏轼发表《赤壁赋》所得的稿酬

B.包拯任开封府府尹期间所得俸禄

C.康熙年间旱灾灾民获得的救济款

D.罗尚德将银两存入钱庄所得利息

答案

参考答案：C

解析：C项符合题意：根据《中华人民共和国个人所得税法》第三条第四款的规定，福利费、抚恤金、救济金免纳个人所得税。因此本项中灾民因旱灾所得的救济款不需要缴纳个人所得税，当选；A、B、D项不符合题意：根据《中华人民共和国个人所得税法》第二条的规定，下列各项个人所得，应纳个人所得税：一、工资、薪金所得；二、个体工商户的生产、经营所得；三、对企事业单位的承包经营、承租经营所得；四、劳务报酬所得；五、稿酬所得；六、特许权使用费所得；七、利息、股息、红利所得；八、财产租赁所得；九、财产转让所得；十、偶然所得；十一、经国务院财政部门确定征税的其他所得。A项中的稿酬属于第五项的内容，B项中的俸禄属于第一项的内容、D项中的利息属于第七项的内容，都需要缴纳个人所得税，均排除。本题为选非题，故正确答案为C。

单项选择题

Slavery Divides the Nation
Conflicting interests in north and south became increasingly apparent. Resenting the large profits obtained by northern businessmen from marketing the cotton crop, southerners attributed the backwardness of their section to northern expansion. Northerners, on the other hand, declared that slavery--the "peculiar institution" the south felt to be essential to its economy-- was wholly responsible for the region’s relative backwardness.

The chief anxiety northerners felt was that ______.
A. they could not make more profits from the cotton crops
B. some regions would be slave states
C. southerners were not responsible for the backwardness in the south
D. the southern states became a relatively compact political unit

As far back as 1830s, sectional lines had been steadily hardening on the slavery question. In the north, abolitionist feeling grew more and more powerful, encouraged by a free-soil movement vigorously opposed to the extension of slavery into the regions not yet organized as states. To southerners of 1850, slavery was a condition for which they were no more responsible than for their English speech or their representative institutions. In some coastal areas, slavery by 1850 was well over 200 years old, an integral part of the basic economy of the region. In 15 southern and border states, the black population was approximately half as large as the white, while in the north it was an insignificant fraction.
From the middle 1840s, the slavery issue became more important than all else in American politics. The south, from the Atlantic to the Mississippi River and beyond, was a relatively compact political unit agreeing on all fundamental policies affecting cotton culture, using only primitive implements, was singularly adapted to the employment of slaves. It provided work nine months of the year and permitted the use of women and children as well as men.
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单项选择题

患者男，63岁，上颌全牙列缺失，散在骨尖。下颌多数牙缺失，仅余。近中舌侧倾斜，牙槽嵴丰满，颌间距离正常

不需要缓冲的区域是（）

A.上颌硬区

B.下颌隆突

C.腭皱

D.下颌舌骨嵴

E.上颌颊系带
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