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计算问答题：中国公民陈先生2014年取得以下收入：（1）6月出版一本长篇小说集取得稿费50000元。后来由于畅销，该小说由电视制作中心改编成电视剧，取得改编许可费10000元；

（2）7月份为甲县某单位举办讲座取得酬金3000元，在乙县另一单位举办讲座取得酬金30000元；

（3）8月在A国某大学讲学取得酬金折合人民币30000元，已按A国税法规定缴纳个人所得税折合人民币2000元；10月应邀出国访问B国，举办中国改革讲座，国外主办单位支付酬金2000美元，境外缴纳个人所得税80美元（汇率1：6.2）；

（4）与同事李某合著一本专业教材，取得稿酬收入20000元，其中：陈先生分得稿酬12000元，并拿出3000元通过某非营利社会团体捐赠给地震灾区。（已知：不考虑其他税费。）

要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。

（1）计算陈先生出版小说的稿酬所得应缴纳的个人所得税；

（2）计算陈先生出版小说的改编许可费所得应缴纳的个人所得税；

（3）计算陈先生7月份两次举办讲座取得收入应缴纳个人所得税；

（4）计算陈先生取得的A、B两国所得应在我国境内补缴的个人所得税额；

（5）计算陈先生合著专业教材应缴纳的个人所得税。

答案

参考答案：

（1）稿酬所得应纳个人所得税额=50000×（1-20%）×20%×（1-30%）=5600（元）（2）改编许可费属于特许权使用费，应缴纳个人所得税额=10000×（1-20%）×20%=1600（元）（3）在甲县讲座属于劳务报酬，应缴纳个人所得税=（3000-800）×20%=440（元）在乙县讲座属于劳务报酬，应缴纳个人所得税=30000×（1-20%）×30%-2000=5200（元）合计应缴纳个人所得税额=5200+440=5640（元）（4）A国所得应补缴税额：A国所得个税抵扣限额=30000×（1-20%）×30%-2000=5200（元）在A国实际缴纳的税款2000元，低于扣除限额，因此，可以全额抵扣，并在我国补缴个人所得税款3200元（5200元-2000元）。B国所得应补缴税额：B国所得抵扣限额=2000×6.2×（1-20%）×20%=1984（元）应在国内补缴=1984-80×6.2=1488（元）合计应补缴税额=3200+1488=4688（元）（5）捐赠允许扣除的限额=12000×（1-20%）×30%=2880（元）应纳个人所得税=［12000×（1-20%）-2880］×20%×（1-30%）=940.8（元）

阅读理解

阅读理解。

    One day in Overtown, Florida, 3.7 million dollars fell from the sky! It happened when a truck turned over.

There was money everywhere! One man said, "The streets were like gold." Some people took off their shirts

and filled them with money.

    Police officers went from door to door in the neighborhood. They asked people to return the money. After

six hours, the total returned: zero.

    No one in Overtown was surprised. Many people in this town are poor. They need the money to buy food

for their children. They think that God sent the money to them.

    The police say this is a serious crime. "People took thousands of dollars. It's not their money, and they have

to return it." The police also say it's dangerous to keep the money because everyone knows the story from the

news. People have money in their pockets and their backyards, and other people will try to steal it.

    So far, only one person has returned some money. He is a firefighter. He found 300,000 dollars in a bag

and gave it to the police. The people of Overtown still have the rest of the money.

1. People filled their shirts with the money from ______.[ ]

A. the sky

B. a truck

C. a bank

D. a shop

2. What does the underlined word "crime" in the fourth paragraph mean in Chinese? [ ]

A. 金钱

B. 犯罪

C. 损失

D. 德行

3. Where did people hide the money they got? [ ]

A. In their kitchens.

B. In their bedrooms.

C. In their backyards.

D. In their sitting rooms.

4. How much money was still missing? [ ]

A. 3.7 million dollars.

B. 300,000 dollars.

C. 3.4 million dollars.

D. 700,000 dollars.

5. Which is the best title for the passage? [ ]

A. Money from the Sky.

B. Police and Money.

C. A Truck of Money.

D. Poor People and Money.

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问答题

【物理3-3】 如图所示，质量为m=10kg的活塞将一定质量的理想气体密封在气缸中，开始时活塞距气缸底高度 =40cm．此时气体的温度=300K．现缓慢给气体加热，气体吸收的热量Q=420J，活塞上升到距气缸底=60cm．已知活塞面积,大气压强=1.O105Pa，不计活塞与气缸之间的摩擦，g取lOm／．求

(1)当活塞上升到距气缸底时，气体的温度T2

(2)给气体加热的过程中，气体增加的内能△U
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