问题 问答题

某高校赵教授2014年取得部分收入项目如下: (1)1日从学校取得的收入包括基本工资3200元,教授津贴6000元,因公出差取得差旅费津贴420元,按照所在省人民政府规定的比例提取并缴付的“五险一金”1455元。 (2)5月10日因担任另一高校博士论文答辩取得答辩费5000元,同日晚上为学校作一场学术报告取得收入3000元。 (3)自1月1日起将自有面积为120平方米的住房按市场价格出租给李某居住,每月租金5500元,租期为1年,全年租金收入66000元。其中7月份因墙面开裂发生维修费用3200元,取得装修公司出具的正式发票。 (4)7月取得国债利息收入1850元,一年期定期储蓄存款利息收入375元,某上市公司发行的企业债利息收入1000元。 (5)8月份因持有两年前购买的某上市公司股票13000股,取得该公司年中股票分红所得2600元。 附:工资薪金所得个人所得税税率表。

 根据以上资料,计算回答下列问题,每问需计算出合计数。 要求:

计算赵教授8月份取得上市公司股票分红收入应缴纳的个人所得税。

答案

参考答案:

赵教授8月份取得上市公司股票分红收入应缴纳的个人所得税=2600×25%×20%=130(元)。

解析:

2013年1月1日以后,个人从公开发行和转让市场取得的上市公司股票,持有期限超过1年的,暂减按25%计入应纳税所得额。

完形填空

A green life sometimes just needs a good idea like sharing cars. It’s a new way of thinking. You can use a car but you don’t need to own it. Now the idea of “ car sharing” has become    51   in many countries.

As we know, most cars   52   in garages for much time. In fact, we drive our own cars    53   one or two hours a day on average(平均). When we don’t use them, we have to pay for parking and   54   things. That costs too much money. To   55  money, some people come up with the idea of “ car sharing”. If we share a car, we’ll only  56    when we use it.

Now many people are starting to do car sharing. In Switzerland, almost 40,000 people have    57   it. Japan is also trying to make    58    popular around the country.

Car sharing is the beginning of a new idea in    59    . It is also very for us to travel everywhere   60   buying a car. Do you love to share a car with others?

小题1:A. popular             B. interesting            C. funny

小题2: A. are washed          B. are driven              C. are parked

小题3: A. as far as           B. as long as              C. as much as

小题4: A. other               B. others                  C. another

小题5: A. make                B. save                    C. find

小题6: A. spend               B. cost                    C. pay

小题7: A. joined              B. covered                 C. dropped

小题8: A. time saving         B. money saving            C. car sharing

小题9:A. fashion             B. transportation          C. family

小题10: A. without             B. with                    C. by

名词解释