中国居民李某转让限售股取得收入40000元，不能提供完整真实的限售股原值凭证，则李某应纳个人所得税税额为（）。
A.8000元
B.6800元
C.6000元
D.5800元
参考答案：B
解析：如果纳税人未能提供完整、真实的限售股原值凭证的，不能准确计算限售股原值的，主管税务机关一律按限售股转让收入的15%核定限售股原值及合理税费。李某应缴纳个人所得税=40000×（1-15%）×20%=6800（元）。
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people. And that can influence our studies. Studying without relaxing isn't 2._______ for health. We can' t get good grades if we have bad health. We should make use of our free time. We should do something we like. Some people like singing, 3._______ photos and drawing pictures. Other people prefer collecting stamps, reading or shopping. I have a few hobbies, but my favorite one is collecting stamps. I like it best 4._______ I can learn a lot of things from stamps. Some people 5._______ stamps because they can get money from the stamps. But I am just interested in collecting them and enjoy looking at them when I am free. Stamp collecting is becoming more and more popular all over the world. I know an Australian boy and a French girl 6._______ the Internet. They also like collecting stamps. We show our stamps to 7._______ other online. That is so cool. |