问题 单项选择题

东方歌舞团独唱演员田英月工资6000元,2008年6月,田英参加了该团在上海的3场演出,得到4000元报酬。同月,田英应一家娱乐公司的邀请,出席了在广州举行的演唱会,获得30000元报酬。请问田英6月应缴纳的个人所得税款是( )元。

A.6025

B.6420

C.6425

D.6500

答案

参考答案:C

解析: 根据《个人所得税法》及相关规定,田英2008年6月应纳所得税为: 工资、薪金所得税=(6000+4000-2000)×20%-375=1225(元); 劳务报酬所得税=30000×(1-20%)×30%-2000=5200(元); 田英8月的个人所得税应纳税额合计=1225+5200=6425(元)。

完形填空

[1] Mental and health experts believe personality plays an important part in how we experience stress. Personality is the way a person acts, feels and thinks.

[2] Some people are aggressive and always in a hurry. They often become angry when things do not happen the way they planned. They are called “Type A” personalities. Studies suggest that these people often get stress-related disorders. The “Type B” personality is calmer. These people are able to deal with all kinds of situations more easily. As a result, they are less affected by stress.

[3] Studies have also shown that men and women deal with stress differently. Women seem to be better able to deal with stress than men are. However, experts say women are three times more likely to develop depression(抑郁) in reaction to the stress in their lives. American writer John Gray became famous for his book Men are from Mars, Women are from Venus(金星). He notes that men and women have opposite ways of dealing with stress. For a man, the best way is to rest and forget about daily problems. But a woman suffering from stress needs to talk about her problems.

[4] Experts say there are several ways to deal with stress, including deep breathing, exercise, eating healthy foods, getting enough rest and balancing the time spent working and playing. Exercise is one of the most effective stress- reduction measures, as physical changes from exercise make you feel better. In addition, exercise can also improve the body’s defense system against disease.

[5] Keeping stress to yourself can make problems worse. Experts say that expressing emotions to friends or family members or writing down your feeling can help reduce stress. And they also suggest that people should attempt to accept or change stressful situations whenever possible.

小题1: What does Paragragh 2 mainly talk about? ( No more than 15 words)

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小题2:Please explain the underlined word “ aggressive” in paragraph 2. ( No more than 5 words)

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小题3:According to this passage, why does physical exercise help reduce stress?( No more than 20 words)

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小题4:What shouldn’t you do when you have stress problems and why?( No more than 15 words)

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小题5:Are you a “Type A” personality or a “Type B” personality? How should you deal with stress in your daily life? ( No more than 25 words)

填空题