问题 单项选择题

中国公民陈某系自由职业者,以绘画为生。陈某2010年1~12月收入情况如下:
(1)一次取得绘画收入23000元:
(2)将其自有的4间面积为150平方米的房屋出租给陈某居住,租期1年。每月租金收入2500元,全年租金收入30000元;当年7月份因下水道堵塞找人修理,发生修理费用500元,有维修部门的正式收据;(不考虑相关税费)
(3)取得保险赔款20000元;
(4)取得购买企业债券利息5000元;
(5)从A上市公司取得股息所得16000元,从B非上市公司取得股息所得7000元。
要求:根据上述资料,分析回答下列第1~4小题。

陈某的下列收入中,属于减半征收个人所得税的是( )。

A.租金收入

B.保险赔款

C.购买企业债券利息

D.从A上市公司取得股息

答案

参考答案:D

解析: 取得上市公司的股息所得减半征收个人所得税。

单项选择题
阅读理解

阅读理解。

     There are varieties of bee in the world. Scientists are interested in honeybees because of the "language" they

use to communicate with each other. Karl von Frisch, a professor from Austria, devoted many years of his life

to researching the ways honey-bees communicate in their hives (蜂房). Karl von Frisch built special hives, a

glass wall and painted some honey-bees with different colors.

     A marked bee which returned to the hive from the feeding table performed a dance on the surface of the

honeycomb (蜂巢). First it made a circle to the right, then to the left. It repeated these circles again and again.

The surrounding bees copied its dances and then they left for the feeding place.

     Karl von Frisch set up two feeding places. One was close to the hive the other was farther away. The bees

that had been at the nearby feeding place were doing the circling dance. The bees at the distant feeding place

were dancing differently. The dancer ran in a straight line, wagging (摇摆) from side to side. Then it turned in

a semicircle (半圆), ran straight again, and turned in another semicircle to the opposite side. It repeated the

dance over and over. The dances convey messages about the far-away feeding place. Karl von Frisch and his

assistants slowly moved a feeding place close to the hive farther and farther away and they counted how many

times the bees repeated the dance in one minute. Finally they found out the number of wagging dances per

minute told the exact distance to the feeding place.

1. Scientists are interested in honeybees just because _____. [ ]

A. The honey-bees have bright colors.

B. The honey-bees enjoy a strange way of communication.

C. The honeydew is delicious.

D. there are several kinds of bees in the world.

2. Professor Karl von Frisch was from _____. [ ]

A. America

B. Australia

C. Sweden

D. Austria

3. What information does the dance convey? [ ]

A. There is no feeding place around.

B. The feeding place is farther away.

C. The feeding place is too far for the bees to get to.

D. The feeding place is near the hive.

4. What did Karl von Frisch want to find out while moving a feeding place close to the hive farther and farther

    away? [ ]

A. How the bees continued their dances.

B. How the bees communicated the distance to the feeding place.

C. The differences between the circling dance and the wagging dance.

D. How the bees flew to the feeding place.