问题 单项选择题

根据个人所得税法律制度的规定,下列所得中,应缴纳个人所得税的是()。

A.加班工资

B.独生子女补贴

C.差旅费津贴

D.国债利息收入

答案

参考答案:A

解析:

(1)选项A:工资、薪金所得,是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。

(2)选项BC:不属于工资、薪金性质的“补贴、津贴”,不征收个人所得税,具体包括:①独生子女补贴;②执行公务员工资制度未纳入基本工资总额的补贴、津贴差额和家属成员的副食补贴;③托儿补助费;④差旅费津贴、误餐补助。

(3)选项D:国债利息收入属于免税项目。

单项选择题
单项选择题

The history of African—Americans during the past 400 years is traditionally narrated (1) an ongoing struggle against (2) and indifference on the part of the American mainstream, and a struggle (3) as an upward movement is (4) toward ever more justice and opportunity.

Technology in and of (5) is not at fault; it’s much too simple to say that gunpowder or agricultural machinery or fiber optics (6) been the enemy of an (7) group of people. A certain machine is put (8) work in a certain way—the purpose (9) which it was designed. The people who design the machines are not intent on unleashing chaos; they are usually trying to (10) a task more quickly, cleanly, or cheaply, (11) the imperative of innovation and efficiency that has ruled Western civilization (12) the Renaissance.

Mastery of technology is second only (13) money as the true measure of accomplishment in this country, and it is very likely that by (14) this under-representation in the technological realm, and by not questioning and examining the folkways that have (15) it, blacks are allowing. (16) to be kept out of the mainstream once again. This time, however, they will be (17) from the greatest cash engine of the twenty-first century. Inner-city blacks in particular are in danger, and the beautiful suburbs (18) ring the decay of Hartford, shed the past and learn to exist without contemplating or encountering the tragedy of the inner city.

And blacks must change as well. The ways that (19) their ancestors through captivity and coming to freedom have begun to loose their utility. If blacks (20) to survive as full participants in this society, they have to understand what works now.

4()

A.progressing

B.progressed

C.clutched

D.clutching