| 根据以下材料。回答35～41题： 刘英目前在一家杂志社担任编辑助理，收入为每月3800元。 |
若刘英业务能力突出，被提拔为杂志社副主编，月收入30000元。若她与杂志社没有固定的雇佣关系，其应纳税额为( )元。
A．4800
B．5200
C．5625
D．5725
参考答案：B
解析： 没有固定的雇佣关系，其收入按劳务报酬所得征税。应纳税所得额=30000×(1-20%)=24000(元)；应纳税所得额在20000至50000的部分，加征五成。因此，应纳税额=24000×30%-2000=5200(元)。
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