问题 单项选择题

中国公民李某2014年12月从中国境内取得年终不含税奖金48000元,当月工资薪金所得1800元,从美国取得稿酬收入10000元,已按美国税法规定缴纳了个人所得税800元,则李某在境内缴纳个人所得税额()元。

A.5347.78

B.9425.88

C.8608.24

D.8288.24

答案

参考答案:A

解析:年终一次性奖金应纳个人所得税的计算:[48000-(3500-1800)]/12=3808.33(元),适用税率10%,速算扣除数是105元。应纳税所得额=[48000-105-(3500-1800)]/(1-10%)=51327.78(元)51327.78/12=4277.32(元),适用税率10%,速算扣除数足105元。应纳个人所得税=51327.78×10%-105=5027.78(元)从美国取得稿酬收入在境内税款扣除限额=10000×(1-20%)×20%×(1-30%)=1120(元)在美国实际缴纳的个人所得税是800元,所以在境内应补缴320元,共缴纳5347.78元。

多项选择题
填空题

Holidays are special times of (1) from work and other routines. Holidays are often times for celebration, (2) , eating, drinking, travel, and family (3) . In most cultures the scheduling of holidays originally was related to the (4) , the (5) cycle, and (6) . Christmas, December 25, celebrates the (7) of Jesus, but it is not actually known whether Jesus was (8) in the wintertime Over the years Christmas has come to symbolize goodwill and (9) for both Christians and non-Christians, and the (10) of Christmas threatens to replace generosity with greed. Other important holidays in America are Valentine’s Day, St. Patrick’s Day, April Fools’ Day, and (11) . On Valentine’s Day, people give cards, chocolates, flowers, and kisses to their (12) and sweethearts. During Easter Week in late March or early April, Christians remember the death and (13) of Jesus. Although not actually a holiday and has no religious (14) , April Fools’ Day, celebrated on April 1, is a day when people play embarrassing (15) on their fiends and (16) and even on their teachers. In (17) , Labor Day is celebrated on May 1, whereas in (18) and the United States, labor and laborers are honored by a (19) holiday on the first (20) in September.

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