第20题: [单项选择]王某取得稿酬20000元，讲课费4000元，已知稿酬所得适用个人所得税税率为 20%，并按应纳税额减征30%，劳务报酬所得适用个人所得税税率为20%。根据个人所得税法律制度的规定，王某应纳个人所得税额为( )元。 A. 2688 B. 2880 C. 3840 D. 4800 参考答案:B 答案解析:[解析] 本题考核个人所得税的计算。应纳个人所得税额=20000×(1-20%)×20%× (1-30%)+(4000-800)×20%=2240+640=2880(元)。
第23题: [单项选择]What does the man mean A. He wrote the assignment last semester. B. He’ll finish it in a few minutes. C. He’s used to working under pressure. D. He isn’t going to write it at all. 参考答案:D 答案解析:[听力原文]
W. John, have you finished the research paper for anthropology
M: Not yet. I always seem t
