问题 多项选择题

新修订的《中华人民共和国个人所得税法》将个人工资、薪金所得应纳税所得额的减除费用(个税起征点)由2000元提高到3500元,同时调整了税率。对此,正确的认识是()

A.个税起征点提高→企业利润减少→投资过热得到抑制

B.个税起征点提高→收入分配更趋公平→社会更加和谐

C.个税起征点提高→人民币的国际购买力增强→出国留学费用降低

D.个税起征点提高→人们的收入差距缩小→社会总体消费水平提高

答案

参考答案:B, D

解析:

该题考查个人所得税,A观点错误,个税起征点提高不会企业利润减少,并且不利于抑制投资过热,C观点错误,个税起征点提高与人民币的国际购买力无关,也不会导致出国留学费用降低,BD观点正确,故答案应选BD。

考点:个人所得税

点评:个人所得税实行超额累进税率,特点:纳税人所得越高,(高收入者多纳税少收入者少纳税)税率越高;所得越低,税率越低。个人所得税是国家财政收入的重要来源,也是调节个人收入分配、实现社会公平的有效手段。难度适中。

阅读理解

Easy Ways to Boost(改善)Your Mood

_______71_______. Taking an extra moment for yourself will make your day brighter and give you a healthier outlook on life. Here are some simple ways you can bring a little happiness into your life right now:

1. Go for a walk.

Grab your dog, best friend, or your significant other and head out on a brisk(轻快的) walk. Just a little bit of exercise can boost your mood and give you a fresh perspective(态度) on problems that have been bothering you. Think walks are boring? ________72_______. Take a trip to the mall, or even walk to get some frozen yogurt. Make it a fun trip and you’ll surely make it part of your routine.

2.________73________.

After all, laughter is the best medicine. Pick up something that makes you laugh like a funny picture, book, magazine, or a DVD of your favorite comedy. _______74______. Giving yourself time to laugh boosts feel-good endorphins(胺多酚).

3. ________75________ .

Take a photo of yourself doing something you enjoy, like roller skating, skiing, swimming, playing an instrument, or being with friends and family.  Place the picture on your desk to remind yourself that you lead an amazing life and have lots to be happy about.

A.Model behavior

B.Try walking to a place that seems exciting to you

C.Ten minutes of relaxation can do wonders

D.Even the most optimistic people can use a mood boost every once in a whileE. Tell someone that you’re guaranteed to brighten their day

F. You could even plan a date night out to a comedy club

G. Buy something silly

多项选择题