问题 解答题
2011年3月14日两会中提出目前个人所得税起征点太低,有人士提出将起征点提高到3000元,全国人大代表、娃哈哈集团公司董事长宗庆后在对京华时报提出的:今年你打算关注哪些问题?回答中也谈到:我建议将个税起征点提高到5000元,3000元还不够.现在年轻人剩下的收入太少了,只有真正提高年轻人收入,国家才有持续的发展动力.从2008年3月份起,个税按2000元/月的起征标准算工资、薪金所得适用个人所得税九级超额累进税率表如下:
级数全月应纳税所得额(含税所得额)税率%
不超过500元5
超过500元至2000元10
超过2000元至5000元15
超过5000元至20000元20
李明的爸爸目前月收入是4400元,妈妈的月收入是2200元,他们各应缴纳个人所得税多少元?如果张叔叔每月要交200元的个人所得税,那么张叔叔的月收入是多少元?若起征点改为3000元,各级数征税同上,则李明一家实际月收入会比以前多多少?
答案

爸爸应缴个人所得税:(4400-2000-2000)×15%+×10%+500×5%=60+150+25=235元,

妈妈应缴个人所得税:×5%=10元,

设张叔叔每月收入为x元,则500×5%+(x-2000-500)×10%=200,解得x=3250,

即张叔叔的月收入为3250元:

若起征点改为3000元,则李明的爸爸应缴个人所得税为(4400-3000-500)×10%+500×5%=115元,

所以235+10-115=130元,即李明一家实际月收入会比以前多130元.

答:爸爸应缴个人所得税235元.妈妈应缴个人所得税10元;如果张叔叔每月要交200元的个人所得税,那么张叔叔的月收入3250元;若起征点改为3000元,各级数征税同上,则李明一家实际月收入会比以前多130元.

单项选择题
完形填空
完形填空。
     Not long before, my daughter's shoes were scratched (划破) with a knife. She burst into tears. I took
them to the shoemaker's.
     The young apprentice(学徒) glanced at the   1   and said, "Nothing I can do except   2   the upper."
     His master looked at them and said, "If you   3   me, I will add more scratches on both the shoes."
     I was  4   and asked why.
     He explained,"As if the opening were made   5   for a special style."
     I didn't fully understand him,   6   I decided to leave the shoes.
     Two days later I dropped by from work to   7   the shoes. I found more scratches on each shoe; all the
openings were patched (缝补)by soft red leather; the stitches (针脚) were twisted with the appearance
looking more  8   and interesting than ever. I couldn't help praising the master's   9   .
     Another time, my sister's blouse was torn, leaving a large opening. My wife checked it  10  , and then said,
"Let me take it home and  11  it."
     Three days later, seeing it again, I was greatly   12   : all the torn parts took on a look of ice crystal (水晶);
attached to it was a snowman made of flowery rags. I sighed with  13  ,"It's amazing!"
     "I was   14   by that shoemaker. Patches are supposed to be  15  , but a skillful craftsman (工匠) can make
it take on a kind of   16   ." replied my wife.
     Her words inspired me more: perfection is impossible to achieve in  17   ; patches appear in the  18  of
injury, disability or disease. Since you can't change the existence of wound, you should not  19   people's
sympathy by disclosing the wound, which is meaningless. Just sew the   20   by patches and produce a most
beautiful flower on it, and that is the significance of life.
( )1. A.scar     
( )2. A.replace   
( )3. A.tell     
( )4. A.delighted 
( )5. A.on purpose 
( )6. A.so       
( )7. A.bring     
( )8. A.ugly     
( )9. A.skill     
( )10. A.anxiously
( )11. A.wash     
( )12. A.puzzled 
( )13. A.anger   
( )14. A.encourage
( )15. A.common   
( )16. A.difference
( )17. A.future   
( )18. A.form     
( )19. A.treat   
( )20. A.wound   
B. opening      
B. remove    
 B. show        
B. confused  
B. by chance    
B. and          
B. collect      
B. strange      
B. drill      
B. suddenly      
B. iron        
B. disappointed 
B. regretd 
B.inspired  
B. beautiful    
B. perfection  
B. mind        
B. name        
B. accept      
B. pain       
C. hole           
C. throw       
C. agree       
C. excited   
C. in particular 
C. as           
C. see         
C. lovely       
C. performance 
C. carefully     
C. save         
C. surprised   
C. praise       
C. moved     
C. ugly           
C. newness     
C. life         
C. shape       
C. ignore       
C. injury     
D. mark                    
D. tear                  
D. trust                 
D. astonished         
D. in turn                 
D. but                    
D. return                 
D. familiar               
D. strength               
D. delightedly             
D. mend                  
D. touched               
D. care                  
D. attracted            
D. rare                    
D. change                
D. place                 
D. need                  
D. expect                
D. disability