问题 单项选择题

张某为一企业高级工程师,2011年取得以下收入:
(1)张某12月年终奖金64000元;
(2)获得某企业支付的不竞争款项200000元;
(3)当年12月被派遣到某外资企业提供业务指导,外资企业支付其工资30000元(需上交派遣单位40%,有合同证明),原派遣单位仍支付其工资8000元,已知派遣单位和雇佣单位均扣缴了个人所得税;
(4)1月份购入某种金融债券1000份,买入价15000元,其中包括支付相关税费共计200元。6月份将买入的债券一次性卖出,每份卖出价18元,支付卖出债券的税费共计150元:
(5)业余时间撰写小说在报刊上连载50次后再出版,分别取得报社支付的稿酬50000元、出版社支付的稿酬80000元;
(6)从A国取得股息所得(税前)折合人民币8000元,已在A国缴纳个人所得税800元;从B国取得特许权使用费所得(税前)人民币60000元,已在B国缴纳个人所得税10000元。
根据上述资料和税法有关规定,回答下列问题(除题目提到的税种外,不考虑其他税费):

稿酬所得应缴纳的个人所得税为( )元。

A.20800

B.1410

C.20500

D.14560

答案

参考答案:D

解析: 稿酬收入缴纳的个人所得税
=50000×(1-20%)×20%×(1-30%)+80000×(1-20%)×20%×(1-30%)
=14560(元)

阅读理解

Little Robby, our neighbour’s nephew, carefully drew some water into a bowl and started for the door. How I hated this water rationing (定量供应). We were forced to bathe in the deep little pond we shared with Jessie, our cow. Wells were dry, and crops transformed to dust.

I watched Robby sitting down onto the steps to my house. Bees buzzed circling his hair, and he buzzed with them. I remembered his aunt’s words: I don’t know what I was thinking when I took him in. The crash killed my sister, and he wasn’t hurt, but he can’t talk. He’s in a world of all his own.

Why couldn’t she see the wonderful gifts this boy possessed? He was blessed with a loving nature and a deep admiration for all living things, and I knew he could talk to animals. My heart ached for Robby, who was to stay with us for the summer, and had already been the dearest part of our world, eagerly tending the garden with me and my husband, Tom.

On a string around Robby’s neck hung a whistle, in case he was ever lost or in danger. After all, he could not call out for help. But he knew perfectly well that the whistle was not a toy. Blowing on it would bring us both running. I had told him the story of the boy who cried wolf, and I knew he understood me.

I sighed as I cleared up the last supper dish. Every ounce of recycled water was saved for a tiny vegetable garden Robby had planted. Tom turned to me. “You know, honey, I’ve been thinking about...”

Before he could continue, a scream from the yard made us jump. My God! It’s Robby’s whistle! When we reached him, he was pointing excitedly to the sky. Looking up, we saw the most magnificent sight: Rain Clouds! “Robby! Quick! We need all the pots and pans!”

Robby raced with me to the house. A drop of water fell on my pot and then another. Soon the yard was enveloped in soaking, glorious rain. We all stood with faces held upward to feel the comfort of it. Tom picked up Robby and danced about the pots, shouting and whooping, “Rain for Robby!” Tom swung about to show me Robby’s face: he was laughing right out loud, “W-W-Wobby’s!” “Wobby’s … wain … Mom,” giggling(咯咯地笑), and stretching out one tiny hand in the shape of a cup to catch the rain.

I hugged them both, tears of joy mixing with the rain.

小题1:The underlined phrase “the wonderful gifts” in the 3rd paragraph refers to Robby’s ______.

A.love for nature and all living things

B.kindness to help others around

C.independence since his childhood

D.readiness to accept what happened to him小题2:It was because ______ that the author and her husband would run on hearing the whistle.

A.it was going to rain

B.Robby often surprised us with his whistle

C.something bad might happen to Robby.

D.Robby might find something special小题3:What can we learn from the passage?

A.Robby was old enough, but still couldn’t speak.

B.Robby’s aunt regretted bringing Robby home.

C.Robby didn’t accept the author and Tom as his parents.

D.Robby happened to find the rain cloud and was terrified.小题4:It can be concluded from the passage that ______.

A.we should show mercy for the disabled children

B.every child has his own talent however young he is

C.children from poor families take responsibilities earlier

D.children’s sensitive hearts are worthy to be taken care of

问答题