问题 问答题

中国公民王某2006年取得以下收入:
(1) 1月20日,参加文艺演出取得收入20000元;
(2) 在A国出版图书取得稿酬250000元,在B国参加演出取得收入10000元,已分别缴纳个人所得税30000元和1500元。
(3) 3月20日,取得足球 * * 收入50000元,当初通过民政部门向贫困地区捐赠30000元。
(4) 转让居住4年的私有住房,取得收入300000元,该房的购入原值150000元,发生合理费用为21000元。
要求:计算王某2006年应缴纳的个人所得税税额。

答案

参考答案:(1) 参加文艺演出的应纳税额=20000×(1-20%)×20%=3200(元)
(2) ①稿酬按中国税法规定应纳税额=250000×(1-20%)×20%×(1-30%)=28000 (元),无需补税;②演出按中国税法规定应纳税额=10000×(1-20%)×20%=1600 (元),应补缴个人所得税100元。
(3) 足球 * * 收入的应纳税额=(50000-50000×30%)×20%=7000(元)
纳税人通过民政部门向贫困地区的捐赠,捐赠额不超过应纳税所得额30%的部分,可以从其应纳税所得额中扣除。
(4) 转让房产应纳税额=(300000-150000-21000)×20%=25800(元)
财产转让所得以转让财产的收入额减去财产原值和合理费用后的余额,为应纳税所得额。
(5) 王某应纳个人所得税=3200+100+7000+25800=36100(元)。

单项选择题

The history of African—Americans during the past 400 years is traditionally narrated (1) an ongoing struggle against (2) and indifference on the part of the American mainstream, and a struggle (3) as an upward movement is (4) toward ever more justice and opportunity.

Technology in and of (5) is not at fault; it’s much too simple to say that gunpowder or agricultural machinery or fiber optics (6) been the enemy of an (7) group of people. A certain machine is put (8) work in a certain way—the purpose (9) which it was designed. The people who design the machines are not intent on unleashing chaos; they are usually trying to (10) a task more quickly, cleanly, or cheaply, (11) the imperative of innovation and efficiency that has ruled Western civilization (12) the Renaissance.

Mastery of technology is second only (13) money as the true measure of accomplishment in this country, and it is very likely that by (14) this under-representation in the technological realm, and by not questioning and examining the folkways that have (15) it, blacks are allowing. (16) to be kept out of the mainstream once again. This time, however, they will be (17) from the greatest cash engine of the twenty-first century. Inner-city blacks in particular are in danger, and the beautiful suburbs (18) ring the decay of Hartford, shed the past and learn to exist without contemplating or encountering the tragedy of the inner city.

And blacks must change as well. The ways that (19) their ancestors through captivity and coming to freedom have begun to loose their utility. If blacks (20) to survive as full participants in this society, they have to understand what works now.

1()

A.like

B.as

C.for

D.with

判断题