问题 问答题

甲某系中国公民,2006年12月份取得如下收入:领取工资3 300元,其中包括托儿补助费30元,政府特殊津贴100元,另领取2006年度年终奖3 000元;转让非专利技术一项,收入10 000元,支付给中介机构的中介费1 000元,有合法、有效的证明文件;中彩收入20 000元,买 * * 支出1 000元,李某从中拿出8 000元通过中国红十字会向红十字事业捐赠;从A国取得设计劳务税后所得28 000元,在A国已纳个人所得税7 000元。上述所有所得,均由李某自行申报纳税。

要求:

计算偶然所得应纳的个人所得税。

答案

参考答案:

偶然所得应纳个人所得税=(20 000-8 000)×20%=2 400(元)

阅读理解

We are all busy taking about and using the Internet. But how many of us know the history of the Internet?

Many people are surprised when they find that the Internet was set up in the 1960s. At that time, computers were large and expensive. Computer networks didn’t work well. If one computer in the network broke down, then the whole network stopped. So a new network system had to be set up. It should be good enough to be used by many different computers. If part of the network was not working, information could be sent through another part. In this way, computer network system would keep on working all the time.

At first the Internet was only used by the government (政府). But in the early 1970s, universities, hospitals and banks were allowed to use it, too. However, computers were still very expensive and the Internet was difficult to use. By the start of the 1990s, computers became cheaper and easier to use. Scientists had also developed software that made “surfing” the Internet more convenient.

Today it is easy to get on-line and it is said millions of people use the Internet every day. Sending e-mails is more and more popular among students.

The Internet has now become one of the most important parts of people’s life.

小题1:The Internet has a history of more than _________ years.

A.fifty

B.ten

C.forty

D.twenty小题2:A new network system was set up to_______.

A.make computers cheaper

B.make itself keep on working all the time

C.break down the whole networks

D.make computers large and expensive小题3: At first the Internet was only used by __________.

A.the government

B.universities

C.hospital and banks

D.schools小题4: ________ made “surfing” the Internet more convenient.

A.Computers

B.Scientists

C.Software

D.Information小题5: Which of the following sentences is true?

A.In the 1960s, computer networks worked well

B.In the early 1970s, the Internet was easy to use.

C.Sending e-mails is more popular among students than before.

D.Today it is still not easy to get on-line.

问答题 简答题