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。

选择题
阅读理解

阅读理解。

     I can’t remember a winter being as cold as this in Pennsylvania, but I’m sure there were colder days.

     Even though the daylight hours are growing longer minute by minute, it’s easy to find an excuse not to go out unless you absolutely must, but then again I often have to push myself to accomplish things.

     People I speak to have been in all kinds of nasty moods. They say they’re “under the weather,” not feeling good about this time of year.

     As I stood outside with my two dogs yesterday, it was so cold that my nose and face felt frozen and my ears were stinging.

     Of course, that doesn’t matter to Ricky and Lucy. They have a routine they must go through to find just the fighting spot no matter how cold or hot it is.

     So I wait.

     But this time it was different. As cold as it was, I suddenly was excited thinking about how wonderful this extreme cold really was.

     Then the sun broke through the clouds and memories of summer’s extremely hot days flashed through my mind. I could remember standing in the heat of the afternoon, with sweat pouring down my brow and the hot, burning sun against my face. I reminded myself then and there that in the cold of the winter I would wish I had this heat.

     I was grateful for the extremes. Without the extremes in my life, I would never appreciate the days when things were just right. Without the extremes, life would be boring.

     It’s being pushed to one of the extremes that makes us appreciate the middle more. Health challenges remind us that we need to pay more attention to how we live. Financial extremes remind us that when things go smoothly it’s also time to save for raining days.

     I’ve come to the conclusion that all too often I find a reason not to be happy with where I am at that moment.

     Whether it’s hot or cold, good health or bad, in the money or out of it, I always want it to be different.

     I’m tired of being “Under the Weather!”

1. What is the author’s attitude towards the extremes in life?

A. Grateful.

B. Critical.

C. Negative.

D. Unconcerned.

2. That day the writer waited in the terrible cold because ______.

A. his dogs wanted to hunt

B. he wanted to face the cold bravely

C. his dogs had a routine

D. he wanted to be different

3. The underlined word “nasty” (Paragraph 4) can be replaced by ______.

A. unpleasant

B. violent

C. favorable  

D. unusual

4. At last the author drew a conclusion that ______.

A. happiness cannot be gained by complaints

B. things will be different whatever the situation is

C. happiness will fail to come to you if you can find a reason

D. he is disappointed with his present situation

5. What is the best title for this passage?

A. Follow the Routine

B. Two Extremes in Life

C. Changes should be Expected

D. Weather Information