纳税人取得的以下所得或发生的以下事项应按照"利息、股息、红利所得"项目缴纳个人所得税的是（）。
A.出租汽车经营单位将出租车所有权转移给驾驶员的，出租车驾驶员从事客货运营取得的收入
B.合伙企业的个人投资者以企业资金为本人购买汽车
C.个人终止投资经营收回款项
D.股份公司为股东购买车辆并将车辆所有权办到股东个人名下
参考答案：D
解析：出租汽车经营单位将出租车所有权转移给驾驶员的，出租车驾驶员从事客货运营取得的收入，比照个体工商户的生产、经营所得项目征税；合伙企业的个人投资者以企业资金为本人购买汽车，按"个体工商户的生产、经营所得"缴纳个人所得税；个人终止投资经营收回款项，应按照"财产转让所得"项目适用的规定计算缴纳个人所得税；企业为股东购买财产并登记在股东名下，其实质为企业对股东进行了红利性质的实物分配，应按照"利息、股息、红利所得"项目征收个人所得税。
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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. |