问题 单项选择题

中国公民潘某为外资企业工作人员,2009年全年被派往境外工作,每月工资12000元。 2009年3月通过拍卖行将一幅珍藏多年的字画拍卖,取得收入500000元,主管税务机关核定潘某收藏该字画发生的费用为100000元,拍卖时支付相关税费50000元。按我国税法规定,潘某2009年的所得应缴纳个人所得税( )元。

A.15480

B.20640

C.82780

D.112780

答案

参考答案:C

解析: 应纳个人所得税=[(12000-4800)×20%-375]×12+(500000-100000- 50000)×20%=82780(元)

阅读理解

阅读理解。

     Having a husband means an extra seven hours of housework each week for women, according to a new

study. For men, getting married saves an hour of housework a week. "It's a well-known pattern," said lead

researcher Frank Stafford at University of Michigan's Institute for Social Research. "Men usually work more

outside the home, while women take on more of the housework."

     He points out that differences among households (家庭) exist. But in general, marriage means more

housework for women and less for men. "And the situation gets worse for women when they have children,"

Stafford said.

     Overall, times are changing in the American home. In 1976, women busied themselves with 26 weekly

hours of sweeping-and-dusting work, compared with 17 hours in 2005. Men are taking on more housework,

more than doubling their housework hours from six in 1976 to 13 in 2005.

     Single women in their 20s and 30s did the least housework, about 12 weekly hours, while married women

in their 60s and 70s did the most-about 21 hours a week.

     Men showed a somewhat different pattern, with older men picking up the broom more often than younger

men. Single men worked the hardest around the house, more than that of all other age groups of married men.

     Having children increases housework even further. With more than three children, for example, wives took

on more of the extra work, clocking about 28 hours a week compared with husbands'10 hours.

1. According to the "well-known pattern" in Paragraph 1, a married man ____.

A. takes on heavier work

B. does more housework

C. is the main breadwinner

D. is the master of the house

2. How many hours of housework did men do every week in the 1970s?

A. About 23.

B. About 26.

C. About 13.

D. About 6.

3. What kind of man is doing most housework according to the text?

A. An unmarried man.

B. An older married man.

C. A younger married man.

D. A married man with children.

4. What can we conclude from Stafford's research?

A. Marriage gives men more freedom.

B. Marriage has effects on job choices.

C. Housework sharing changes over time.

D. Having children means doubled housework.

单项选择题