问题 问答题

中国公民李某为某外资公司的高级职员,2010年的收入情况如下:
(1)单位每月支付工资、薪金10000元;
(2)业余撰写中篇财经小说,在北京晚报上连载,3个月的稿酬收入分别为20000元、40000元和20000元;
(3)参加某厂家有奖促销,中奖所得共计30000元,即刻从中拿出4000元通过社会团体向南方雪灾灾区捐赠,取得捐赠票据;
(4)购买某基金公司的基金,该基金公司投资方向为股票市场,年终分配上市公司的股息,该个人税前获利(股息)5.3万元;
(5)8月企业为该个人支付商业保险金2000元;
(6)2010年1月1日公司实施员工期权计划,李某获得10000股(按价格1元购买)的配额,2010年6月1日,该企业实施第二次期权计划,李某因为职位晋升,获得37500股(按照每股2元购买)的配额。2010年11月1日将第一次期权行权,当日市场价格为6元。2010年12月1日张某将第二次期权行权,当日市场价格每股6元。
(7)李某在美国讲学取得收入18000元,取得股息所得35000元,已分别缴纳了个人所得税3000元和6000元。
(8)当年12月底,李某行权后,与单位解除劳动合同,单位除支付当月工资外,另外一次支付李某补偿金20万元(李某在该单位任职5年)。
(该地上年平均工资3.8万元/年)
(以元为单位,除题目明确的税种外,不考虑其他税种)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

李某2010年第二次行权所得应缴纳的个人所得税额;

答案

参考答案:规定月份数=[(6-1)×10000×10+(6-2)×37500×6]/[(6-1)×10000+(6-2)×375003=7个月
第二次行权应缴纳个人所得税税额={[(6-1)×10000+(6-2)×375003/7×25%-1375}×7-6250=40375-6250=34125(元)

问答题
阅读理解

(C)The earth is not only, but also thirsty for water. This may seem strange to you. because nearly 70% of the earth’s surface(表面)is covered with water. But about 97% of that is sea water, or salt water. Man can only use the other 3%—the fresh water from rivers, lakes, and other sources. And we can’t even use all of that, because some of it is in the form of icebergs and glaciers(冰川). Even worse, some of it has been polluted.

However, as things stand today, the fresh water is still enough for us. But our need for water is becoming larger and larger quickly—almost day by day. We should take steps to do with this problem now and in this way we can get away from a serious world-wide water shortage later on.

We all have to learn how to stop wasting our valuable water, one of the first step is to develop ways of reusing it. Today in most large cities, water is used only once and then sent out into a sewer system(下水道), from there it returns to sea or runs into underground (地下)places.

But even if every large city reused its water, we still would not have enough. All we’d have to do to make use of sea water in the world is to remove the salt.

小题1: The earth is thirsty for water because_______ .

A.man has not enough food to eat.

B.we haven’t had enough fresh water

C.only 70% of the earth’s surface is covered with water.

D.more water is sent into the sewer system小题2:The underlined word “valuable ” means _______.         .

A.much and salt

B.fresh and enough

C.dear and useful

D.clean and helpful小题3: What can we do if we want to have enough fresh water?

(a) make good use of the sea water.

(b) carry salt water into lakes and rivers.

(c) try to save the fresh water as much as possible

(d) do our best to use the water again.

(e) drink and use all the water on the earth’s surface

A.(c)and(e)

B.(a) and (b)

C.(a), (c)and(d)

D.(b) , (d) and(e)小题4: The best but the most difficult way to solve the water problem of the world is to ___

A.remove the salt from the sea water

B.make the water in the cities clean.

C.take the water from underground

D.make the need for the water smaller.小题5: What is the best title for this passage?

A.The Importance of Water

B.The World’s Water Problem

C.The Thirsty World

D.Fresh Water and Sea Water