问题 单项选择题

下列应税项目中,不能按次计算征收个人所得税的是( )。

A.股息红利所得

B.稿酬所得

C.工资、薪金所得

D.财产租赁所得

答案

参考答案:C

解析: 工资、薪金所得,以每月收入额减除费用二千元后的余额,为应纳税所得额。劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得,每次收入不超过四千元的,减除费用八百元;四千元以上的,减除百分之二十的费用,其余额为应纳税所得额。利息、股息、红利所得,偶然所得和其他所得,以每次收入额为应纳税所得额。

完形填空
Directions: Complete the following passage by using the words in the box. Each word can only be used once.   Note that there is one word more than you need.
A. essential
B. endangered
C. going
D. performance
E. crises
F. supposed
G. consequence
H. material
I. exposed
J. involves
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单项选择题