问题 单项选择题

(二)
陈某为某有限责任公司技术总监,2009年收入情况如下:
(1)业余为某单位搞一项创新设计,取得设计收入50000元,当即决定通过红十字会向汶川捐款5000元,通过慈善协会向白血病患儿捐款13000元;
(2)取得从境内上市公司分配的股息、红利所得20000元;
(3)甲企业有三项债权打包拍卖,陈某参加拍卖会,以90万元购买打包债权(含三项:债务人A欠30万元,债务人B欠40万元,债务人C欠50万元)。经诉讼催讨,将A债务人的欠款收回26万元,追讨时发生诉讼费1.5万元;
(4)10月将某项经文物部门认定是海外回流文物拍卖,取得收入600万元,陈某无法提供完整准确的原值凭证,拍卖时佣金支出6万元;
(5)10月底将一套位于市区的居民住房按市价出租,从11月起每月收取月租金4000元,11月因暖气漏水发生修缮费1000元,取得了营业税、城建税、教育费附加和房产税的完税凭证;
(6)在A国演讲取得收入3000元,在B国转让专利取得收入70000元,已分别按收入来源国税法规定缴纳了个人所得税300元和12000元。
要求:根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数:(单位:元,保留两位小数)

陈某取得上市公司股息应纳的个人所得税( )元。

A.0
B.2000
C.3000
D.4000

答案

参考答案:B

解析: 应纳个人所得税=20000×50%×20%2000(元)。

完形填空
完形填空
Once there was a poor little girl living near a forest. She had no family and no one to love her. So she often   1  sad and lonely.
One day, when she was walking in the forest, she found that a small   2  was trapped unluckily in a bush. The butterfly tried to fly away   3  failed. The kind little girl saved the butterfly with great care. Instead of flying away, the butterfly turned   4  a beautiful fairy (仙女). The little girl was very   5 .
“Thank you for   6  me. You are so kind. I will make any of your dreams come true.” said the fairy.
The little girl thought for a moment and then said, “I want to be  7 !”
The fairy said, “Very well. I will help you.” And she said something in the little girl’s ear. Then the fairy disappeared.
As the kind little girl grew up, she was   8  ready to help people in need and was popular among the villagers. No one in the village was as happy as she was. Everyone asked her the   9  of ther happiness. She always smiled and   10 , “The secret of my happiness is that I listened to a kind   11  when I was a little girl.”
When the kind girl became a very old woman and was dying, the neighbours in the   12  all gathered (聚拢) around her bed because they were   13  that her secret of happiness would die with her. They asked, “Please tell us what the kind fairy said.”
The lovely old woman still   14  and said, “She told me that everyone needed me, no matter how safe they seemed, no matter how rich or poor, no matter how old or   15 . She said that helping others would make me happy all my life.”
小题1:
A.thoughtB.foundC.soundedD.felt
小题2:
A.butterflyB.birdC.snakeD.squirrel
小题3:
A.soB.orC.butD.as
小题4:
A.onB.upC.into D.down
小题5:
A.surprisedB.tiredC.madD.angry
小题6:
A.catchingB.beatingC.killingD.saving
小题7:
A.activeB.happyC.energeticD.humorous
小题8:
A.alwaysB.neverC.seldomD.hardly
小题9:
A.successB.secretC.powerD.lesson
小题10:
A.askedB.hopedC.answeredD.refused
小题11:
A.witchB.fairyC.ghostD.princess
小题12:
A.villageB.townC.cityD.world
小题13:
A.excitedB.pleasedC.gladD.afraid
小题14:
A.shoutedB.criedC.smiledD.jumped
小题15:
A.youngB.greatC.niceD.quiet
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