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
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。
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.
Stress is a natural part of everyday life and there is no way to avoid it. In fact, it is not the bad thing as is often 小题3: to be. A certain amount of stress is vital to provide motivation and give purpose to life. It is only when the stress gets out of control that it can lead to poor 小题4: and ill health. The amount of stress a person can stand depends very much on the individual. Some people are not afraid of stress, and such characters are obviously prime 小题5: for managerial responsibilities; others lose heart at the first sign of unusual difficulties. When 小题6: to stress, in whatever form, we react both chemically and physically. In fact we make choice between “flight or fight” and in more primitive (远古的) days the choices made the difference between life or death. The 小题7: we meet today are unlikely to be so extreme, but however little the stress, it 小题8: the same response. It is when such a reaction lasts long, through continued exposure to stress, that health becomes 小题9: . Since we can’t remove stress from our lives (it would be unwise to do so even if we could), we need to find ways to deal with it. |