高级工程师李某(中国公民)2011年11月工资收入为3600元，另有5项_爱下问搜题

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问题单项选择题

高级工程师李某(中国公民)2011年11月工资收入为3600元，另有5项收入：
(1)领取了上年度年终奖金9000元。
(2)一次取得建筑工程设计费30000元，同时从中拿出10000元通过民政局向灾区捐赠。
(3)取得利息收入5000元，其中国家发行的金融债券利息收入2000元，单位集资利息收入3000元。
(4)取得省人民政府颁发科技奖20000元。
(5)转让一项专有技术的使用权，取得收入20000元，该专有技术的研发成本是10000元。
要求：根据上述资料，分析回答下列小题。

李某11月份工资和奖金收入应缴纳的个人所得税为( )元。

A．805

B．273

C．825

D．895

答案

参考答案：B

解析：根据2011年最新个人所得税调整，工资薪金所得应缴纳个人所得税=(3600-3500)×3%=3(元)。
年终奖金应纳个人所得税的计算：9000÷12=750(元)，适用税率3%，速算扣除数为0；应纳个人所得税=9000×3%=270(元)．合计应纳个人所得税=3+270=273(元)。

完形填空

阅读下列短文，从短文后各题所给的A、B、C、D四个选项中，选出最佳选项。
A group of frogs was traveling through the woods and two of them fell into a pit(坑). All the other frogs gathered around it and watched as the two frogs tried to jump out. The pit was very deep and it looked as if there was no way      , so they started yelling at the two frogs to       . "The pit is too deep. You will die," they said together. When the       frogs kept trying, the crowd yelled      . After a while, one of the frogs believed what the others were saying, and fell down and      .
But      , the second frog kept jumping hard       the negative remarks of those that kept yelling at her to accept the       and just die. Finally, with one big leap, she       it out of the pit!
In fact, the second frog was       and unable to hear what the others had been saying. She thought they had been       her on the entire time they were yelling! What she had       considered as encouragement       her to try harder and succeed. And that made all the      !
With a positive       and being deaf to others' opinions, the second frog reached her goals by using such       as encouragement, instead of being       by others like the first frog, who failed to develop her       to struggle for survival.      , when we overcome others' criticism or       comments, we can do anything we set our minds to, just as the second frog did.

B．disappointingly

C．undoubtedly

C．achievement

A．possibility

C．discouraging

多项选择题

下列各项中，不得从事民用爆炸物品的生产、销售、购买、运输和爆破作业的有（）。

A、不满14周岁的人

B、已满14周岁不满18周岁的人

C、残疾人

D、曾受过治安管理处罚的人