搜题请搜索小程序“爱下问搜题”
问题 问答题 简答题

计算问答题：郑先生自2014年1月起承包一家餐饮企业，期限一年，承包方案一是由郑先生每月取得3万元的固定收入，不参与其他经营成果的分配；方案二是每月取得4000元的收入，年终上交承包费440万元。假定预计可为该企业带来600万元的利润（在企业所得税前，且未扣除支付给郑先生各项的收入，假定被承包企业应纳税所得额没有其他调整项目），则： （1）方案一2014年郑某的个人税后收益是多少？ （2）方案二2014年郑某的个人税后收益是多少？ （3）郑先生应选择哪种方案？（个人所得税税率表略）

答案

参考答案：

（1）方案一应按照"工资、薪金所得"缴纳个人所得税月应纳税所得额=30000-3500=26500（元）每月应纳个人所得税=26500×25%-1005=5620（元）或：1500×3%+（4500-1500）×10%+（9000-4500）×20%+（26500-9000）×25%=45+300+900+4375=5620（元）每年应纳个人所得税=5620×12=67440（元）个人税后纯收益=30000×12-67440=360000-67440=292560（元）。（2）方案二应按照"对企事业单位承包经营、承租经营所得"缴纳个人所得税应纳税所得额=4000×12+（6000000-4000×12）×（1-25%）-3500×12-4400000=48000+4464000-42000-4400000=70000（元）应纳的个人所得税=70000×30%-9750=11250（元）或：15000×5%+（30000-15000）×10%+（60000-30000）×20%+（70000-60000）×30%=11250（元）净收益=（6000000-4000×12）×（1-25%）-4400000+4000×12-11250=100750（元）。（3）方案一的税后纯收益大于方案二，郑先生选择第一种方案可获得相对高的收益。

阅读理解
阅读理解。
        Many people like to search the Internet. Exploring the Internet is one of the most important activities of the
day. The Internet brings the outside world closer to people's homes. Some people say the world is smaller than
before because of the Internet.
        What's going on in other countries? How do people live in places far away? Is there a good sports game so
mewhere? What's the life in the deepest part of sea? If you want answer all these questions, just come to the
Internet. Of course, people can also learn through reading or listening to the radio. But with the Internet they
can learn better and more easily. A lot of information can be collected at a great speed.
        Can we go shopping without leaving home? Can we see a doctor without going to the hospital? Can we
study without going to school? Can we draw money without going to bank? All these things seemed to be
impossible, but now they have become quite possible.
        The Internet helps us open our eyes. The Internet also helps open our minds. The Internet often gives us
new ideas. In a word, it helps us in many ways. Great changes have taken place in our life since the appearance
of the Internet.
1. Some people say the world is smaller than before because _____________ .
[ ]
A. all people kike to search the Internet.
B. the Internet makes the earth smaller in size
C. the Internet brings the outside world closer to them
2. The sentence "The Internet also helps us open our mind." means _______ .
[ ]
A. the Internet is new to us
B. something is wrong with our minds
C. we can learn more with the help of the Internet
3. We can't ________ through the Internet.
[ ]
A. know a good sports match somewhere
B. cook the meal
C. know a lot of information
4. This passage has told us __________.
[ ]
A. it's helpful to explore the Internet
B. not to explore the Internet any more
C. to stop reading and to explore the Internet
5. Which of the following sentences is Not true?
[ ]
A. The Internet can get the information faster than reading
B. Without leaving home, we can get money from the bank by radio
C. People can learn better and more through the Internet
查看答案
单项选择题

口服剂型在胃肠道中吸收快慢的顺序一般认为是

A．混悬剂＞溶液剂＞胶囊剂＞片剂＞包衣片

B．胶囊剂＞混悬剂＞溶液剂＞片剂＞包衣片

C．片剂＞包衣片＞胶囊剂＞混悬剂＞溶液剂

D．溶液剂＞混悬剂＞胶囊剂＞片剂＞包衣片

E．包衣片＞片剂＞胶囊剂＞混悬剂＞溶液剂
查看答案