问题 单项选择题

张某为某企业的董事会成员,2011年7月份从该企业取得的工资为2500元,奖金600元,又取得董事费收入3000元,则张某2011年7月应纳个人所得税为( )元。

A.85
B.440
C.525
D.545

答案

参考答案:C

解析: 该纳税人2011年7月取得的工资和奖金按照工资、薪金所得缴纳个人所得税,适用九级的超额累进税率;取得的董事费收入按劳务报酬所得缴纳个人所得税,适用税率为20%。因此,张某2011年7月应纳个人所得税=[(2500+600-2000)×10%-25]+[(3000-800)×20%]=85+440=525(元)。
[说明]2011年9月1日即将实施的新修订的《中华人民共和国个人所得税法》第六条规定:工资、薪金所得,以每月收入额减除费用3500元后的余额,为应纳税所得额。

多项选择题
填空题

For centuries people have been fighting over whether governments should allow trade between countries. There have been, and probably always will be, (1) to the argument. Some people argue that just (2) is best for both the country and the world. Others argue that trade with other countries (3) for some people to make a good living. Both sides are at least (4) .
International trade matters a lot. Its effects on (5) are enormous. Imagine a world in which your country (6) at all with other countries. Imagine what kind of job you would be (7) and what goods you could buy or not buy in such a world.
For the United States, for example, start by imagining that it lived without its (8) a year in imported oil, and cut back on its (9) because the remaining domestic oil and other energy sources were (10) . Producers and consumers in other parts of the economy would (11) if they were suddenly stripped of foreign-made goods like CD players and clothing. On the (12) side, suppose that Boeing could sell airplanes, and farmers could sell their crops, (13) the United States, and that U. S. universities could admit only (14) . In each case there are people who gain and people who lose from (15) international trade. In any case, less or more international trade will have (16) on your career as well as your life.
For years, American companies are often faced with the choice of buying (17) , which are expensive, and foreign-made goods, which are cheap. If the company buys American goods, it may (18) taxpayers by failing to keep prices low. But if it buys foreign goods, it may (19) the jobs of American workers. Recently, Congress has passed a law compelling American companies with government contracts to (20) domestic goods and services.

For centuries people have been fighting over whether governments should allow trade between countries. There have been, and probably always will be, (1) to the argument. Some people argue that just (2) is best for both the country and the world. Others argue that trade with other countries (3) for some people to make a good living. Both sides are at least (4) .
International trade matters a lot. Its effects on (5) are enormous. Imagine a world in which your country (6) at all with other countries. Imagine what kind of job you would be (7) and what goods you could buy or not buy in such a world.
For the United States, for example, start by imagining that it lived without its (8) a year in imported oil, and cut back on its (9) because the remaining domestic oil and other energy sources were (10) . Producers and consumers in other parts of the economy would (11) if they were suddenly stripped of foreign-made goods like CD players and clothing. On the (12) side, suppose that Boeing could sell airplanes, and farmers could sell their crops, (13) the United States, and that U. S. universities could admit only (14) . In each case there are people who gain and people who lose from (15) international trade. In any case, less or more international trade will have (16) on your career as well as your life.
For years, American companies are often faced with the choice of buying (17) , which are expensive, and foreign-made goods, which are cheap. If the company buys American goods, it may (18) taxpayers by failing to keep prices low. But if it buys foreign goods, it may (19) the jobs of American workers. Recently, Congress has passed a law compelling American companies with government contracts to (20) domestic goods and services.