问题 问答题

中国公民孙某系自由职业者,2009年收入情况如下:
(1)出版中篇小说一部,取得稿酬50000元,后因小说加印和报刊连载,分别取得出版社稿酬 10000元和报社稿酬3800元。
(2)受托对一电影剧本进行审核,取得审稿收入15000元。
(3)临时担任会议翻译,取得收入3000元。
(4)在A国讲学取得收入30000元,在B国进行书画展卖,现场作画取得收入70000元,已分别按收入来源国税法规定缴纳了个人所得税5000元和18000元。
要求计算:

2009年孙某审核剧本应缴纳的个人所得税。

答案

参考答案:审稿收入属于劳务报酬所得,应纳个人所得税:
15000×(1-20%)×20%=2400(元)

选择题
阅读理解

Think of London and you will probably remember the bright red double decker buses. Think of Thailand’s capital city, Bangkok, and the noisy tuk-tuks may come to mind. Think of San Francisco and you might see the city’s cable cars .

Imagining what these cities would look like without those is difficult. They are symbols of these cities that make them different. However, these city symbols are not always so well loved by their city leaders. City leaders want what is best for their city, which often means the most modern transport.

In Bangkok, city leaders have banned (禁止) tuk-tuks because they consider them noisy and polluting. However, the ban has largely been unsuccessful as it has not changed Thai people’s love for the cheap tuk-tuks over taxis.

In London the city’s first ever mayor (市长) removed the red double decker buses, which he thought were old fashioned. His plan worked, but Londoners were unhappy to lose the nice old buses they believed represented the best of their city. They made their unhappiness felt when the mayor came up for re-election. Most Londoners voted for his competitor, who promised to bring the bus back.

As for San Francisco, several cable cars are still in use but mainly as tourist attractions. They are too slow to be used for anything other than scenic trips.

City transport symbols may have a place in their city people’s hearts, but it seems they are increasingly out of step with the modern world. As Londoners have proved, their continued life depends on people’s willingness to fight for their survival.

64.What’s the purpose of writing the first paragraph?   

A. To introduce some city transport symbols.    

B. To explain why some cities are popular.

C. To talk about modern transport in some cities.    

D. To attract more tourists to visit some cities.

65.The London double decker bus is returning mainly because__________.

A. the new mayor loves it                 

B. Londoners fought for it

C. it is an improved transport         

D. it is popular with tourists

66.Which proves the old city transport symbols are not loved by city leaders?

A. Only a few cable cars are still in use in San Francisco.

B. Bangkok city leaders tried to remove the cheap tuk-tuks.

C. The mayor who sold double decker buses lost the re-election.

D. The new mayor will bring back improved double decker buses.

67.What can we infer from the passage?

A. Modern cities should remove old city transport symbols.

B. The writer thinks highly of the old city transport symbols.

C. Old city transport symbols face the problem of survival.

D. Tourist cities will lose their attraction without the symbols.