问题 问答题

甲是中国公民,在境内一家国有企业工作。2006年10月,该企业进行改制,与甲解除了劳动关系。由于甲已经在该企业工作了20年,为此,该企业一次性地支付给甲20万元的补偿收入。2006年11月,甲另外找到了一份工作,取得工资收入2 000元。
要求:计算甲2006年10月和11月应当缴纳的个人所得税(当地上年职工平均工资为30 000元)。

答案

参考答案:2006年10月,甲取得的一次性补偿收入中可以免税的部分
200 000-30 000×3=110000(元)
一次性补偿收入应纳税
[(110 000÷12-1 600)×20%-375]×12=13 660(元)
2006年11月应纳税
(2 000-1 600)×5%=20(元)

阅读理解

He was a single father, raising a 5-year-old boy alone. He worried about his son growing up without a mother to care for him.

One day he went away on business, leaving the child alone. He was worried about the child all the way, not knowing if he had eaten. But his child always told him not to worry. He went home quickly after finishing his work.

When he got home, the child was deep asleep. He was tired out. When he was about to sleep himself, he was surprised to find an overturned bowl of noodles under the quilt. He spanked his sleeping son angrily:"Why are you so naughty, making the quilt dirty? Who will wash it?" It was the first time that he had hit his boy after his wife's death.

"I haven't," the boy explained with tears in his eyes. "This is your supper, Daddy." In order to let his father eat dinner as soon as he got home, the boy cooked two bowls of noodles: one for himself, the other one for his father. He was afraid his father's noodles would get cold, so he placed them under the quilt to keep them hot.

Hearing this, the father hugged his boy tightly without saying a word.

小题1:According to the passage we know the boy only had _________.

A.a grandfather

B.a mother

C.a father

D.a grandmother小题2:The single father was always worried about ______.

A.his work

B. his money

C.his son

D.his quilt小题3:When the father got home , __________________________

A.His son wasn't at home.

B.He was tired out

C.His son was doing his homework

D.He was very happy.小题4:When the father knew the truth, _________.

A.He hit his son

B.He was very upset.

C.He hugged his son tightly.

D.He went outside.

单项选择题