问题 问答题

Mary是美国公民,在美国的ABE公司工作。2005年,ABC公司将Mary调派到其在北京的合资企业甲公司担任技术总监,负责某项目的实施。Mary 6月5日抵达北京,6月8日正式上任。Mary将在北京持续工作3年,期间,可以回国探亲一次,时间不超过10天。 Mary调到北京以后,美国公司将负担其每月的工资4 000美金,北京的合资公司额外负担其在北京的生活补助每月30000元人民币。2005年12月,Mary在北京工作22天,圣诞期间回国探亲9天。当月,还收到甲公司支付的120 000元人民币的年终奖金。
要求:计算Mary2005年12月应该在中国缴纳的个人所得税。
(注:假设美元兑人民币的汇率均为1美元:8元人民币)

答案

参考答案:2005年12月境内外工资收入合计=4000×8+30 000=62000(元)
工资收入应纳税:
[(62 000-4 800)×30%-3 375]×(1-32000/62000×9/31)=11 719.4(元)
年终奖金应纳税=120000×45%-15 375=38 625(元)

完形填空
On the afternoon of October 13th, 2011 in Foshan, a two-year-old baby girl was playing in the street while her parents were busy working at their shop.But unfortunately, a truck went by and knocked into this poor girl.What's worse, without stopping to help the girl, the truck went over her, making this poor girl badly hurt.In the next 7 minutes, another truck went over her, and 18 passers­by just walked past without taking notice of the poor baby.At last, this girl was saved by an old woman who collected waste in the streets, but unluckily the baby girl was so badly hurt that she died at last.
This event aroused harsh criticism (引起强烈批判) on the Internet.But why do people seem so kind­hearted only on the Internet, but actually in the daily life we can hardly see them help each other? Lots of people made comments online: If you save someone who's hurt, he may say it's you who hurt him.You may have trouble when you do a good deed, because the law doesn't protect you.
We really need to learn from other countries in such cases.For example, in Singapore, if someone does wrong to the one who helps him, he has to say sorry in public and pay 3 times the medical fee as punishment. 
Information Card
The date that the story happened
小题1:___________
The number of people who walked away instead of helping the baby
小题2:___________
Who helped the baby at last
小题3:____________.
What happened to the baby girl at last
小题4:___________.
The place where the event aroused harsh criticism
小题5:__________.
单项选择题