问题 单项选择题

王先生为某IT公司开发一套系统软件,一次性取得劳务报酬30000元,王先生就此项所得应纳个人所得税()元。

A.4800

B.5200

C.5000

D.5600

答案

参考答案:B

解析:对劳务报酬所得一次性收入畸高的,除按20%征税外,应纳税所得额超过2万元至5万元的部分,依照税法规定计算应纳税额后再按照应纳税额加征五成,即实际税率为30%,速算扣除数为2000元。王先生劳务报酬应纳税所得额=30000×(1-20%)=24000(元)。因此,应纳税额=24000×30%-2000=5200(元)。

单项选择题

Lying in the sun on a rock, the cougar saw Jeb and his son, Tom, before they saw it. Jeb put his bag down quickly and pulled his jacket open with both hands, making himself look big to the cougar. It worked. The cougar hesitated, ready to attack Jeb, but ready to forget the whole thing, too.
Jeb took off his jacket, grasped Tom and held him across his body, making a cross. Now the cougar’s enemy looked even bigger, and it rose up, ready to move away, but unfortunately Tom got scared and struggled free of Jeb.
"Tom, No!" shouted his father.
But Tom broke and ran and that’s the last thing you do with a cougar. The second Tom broke free, Jeb threw himself on the cougar, just as it jumped from the rock. They hit each other in mid air and both fell. The cougar was on Jeb in a flash, forgetting about Tom, which was what Jeb wanted. Cougars are not as big as most people think and a determined man stands a chance, even just with his fists. As the cougar’s claws got into his left shoulder, Jeb swung his fist at its eyes and hit hard. The animal howled (吼叫) and put its head back. Jeb followed up with his other fist. Then out of the comer of his eye, Jeb saw Tom. The boy was running back to help his father.
"Knife, Tom," shouted Jeb.
The boy ran to his father’s bag, while Jeb started shouting as well as hitting, to keep the cougar’s attention away from Tom. Tom got the knife and ran over to Jeb. The cougar was moving its head in and out, trying to find a way through the wall. Jeb was making out of his arms. Tom swung with the knife, into the cougar’s back. It howled horribly and ran off into the mountains.

Which of the following happened first

A.The cougar jumped from the rock.

B.Tom struggled free of his father.

C.Jeb asked Tom to get the knife.

D.Jeb held Tom across his body.

名词解释