问题 单项选择题

(二)


德国马克先生在中国境内无住所,2009~2010年每年在中国境内均居住满1年,假设2011年也在中国境内居住满1年,并取得下列所得:
(1)2011年9月从中国雇佣公司取得工资薪金收入15000元,同时又因其在德国受雇,从德国雇佣公司取得工资薪金收入50000元,已在德国纳税3000元,且这部分工资薪金不由中国雇佣公司负担。
(2)2011年9月,利用业余时间为中国某公司提供技术劳务,取得收入10000元,并从中拿出5000元通过希望工程管理办公室向某农村小学捐赠。
(3)2011年10月,向中国某公司提供一项特许权,取得特许权使用费收入20000元,并支付中介费4000元(未取得合法凭证)。
(4)2011年10月,转让债券600份,每份卖出价为12元,支付卖出债券的税费共计110元。此债券系2011年2月份在中国购入,当时购人1000份,每份购入价10元,支付买人债券的税费共计150元。
(5)2011年11月,将2011年5月以100000元购买的A公司(非上市公司)股权以250000元转让。
(6)2011年12月取得工资、薪金收入10000元,年终奖60000元。
要求:根据所给资料,回答下列问题:

马克先生2011年10月转让债券取得收入应纳个人所得税额( )元。

A.0

B.160

C.188

D.200

答案

参考答案:D

解析: 应纳税所得额=(12-10)×600-110-(150÷1000)×600=1000(元),应纳税额=1000×20%=200(元)。

单项选择题 B1型题
单项选择题

No revolutions in technology have as visibly marked the human condition as those in transport. Moving goods and people, they have opened continents, transformed living standards, spread diseases, fashions and folk around the world. Yet technologies to transport ideas and information across long distances have arguably achieved even more they have spread knowledge, the basis of economic growth.
The most basic of all these, the written word, was already ancient by 1000. By then China had, in basic form, the printing press, using carved woodblocks. But the key to its future, movable metal type, was four centuries away. The Chinese were hampered by their thousands of ideograms. Even so, they quite soon invented the primitive movable type, made of clay, and by the 13th century they had the movable wooden type. But the real secret was the use of an easily cast metal.
When it came, Europe-aided by simple Western alphabets-leapt forward with it. One reason why Asia’s civilizations, in 1000 far ahead of Europe’s, then fell behind was that they lacked the technology to reproduce and diffuse ideas. On Johannes Gutenberg’s invention in the 1440s were built not just the Reformation and the Enlightenment, but Europe’s agricultural and industrial revolutions too.
Yet information technology on its own would not have got far. Literally: better transport technology too was needed. That was not lacking, but here the big change came much later: it was railways and steamships that first allowed the speedy, widespread dissemination of news and ideas over long distances. And both technologies in turn required people and organizations to develop their use. They got them: for individual communication, the postal service; for wider publics, the publishing industry.
Throughout the 19th century, the postal service formed the bedrock of national and international communications. Crucial to its growth had been the introduction of the stamp, combined with a low price, and payment by the sender. Britain put all three of these ideas into effect in 1840.
By then, the world’s mail was taking off. It changed the world. Merchants in America’s eastern cities used it to gather information, enraging far-off cotton growers and farmers, who found that New Yorkers knew more about crop prices than they did. In the American debate about slavery, it offered abolitionists a low-cost way to spread their views, just as later technologies have cut the cost and widened the scope of political lobbying. The post helped too to integrate the American nation, tying the newly opened west to the settled east.
Everywhere, its development drove and was driven by those of transport. In Britain, travelers rode by mail coach to posting inns. In America, the post subsidized road-building. Indeed, argues Dan Schiller, a professor of communications at the University of California, it was the connection between the post, transport and national integration that ensured that the mail remained a public enterprise even in the United States, its first and only government-ran communications medium, and until at least the 1870s, the biggest organization in the land.
The change has not only been one of speed and distance, though, but of audience. About 200 years ago, a man’s words could reach no further than his voice, not just in range but in whom they reached. But, for some purposes, efficient communication is mass communication, regular, cheap, quick and reliable. When it became possible, it transformed the world.

The words "the change" underlined in Paragraph 8 refer to ______.

A.time change

B.technology change

C.change in spreading ideas

D.change of human abilities