第1题: [单项选择]中国公民王某2014年出版中篇小说一部,取得稿酬5000元;同年该小说在一家周刊上连载,取得稿酬3000元。王某2014年应纳个人所得税()元。 A. 896 B. 868 C. 1280 D. 1008 参考答案:B 答案解析:出版小说和连载收入应视为两次稿酬所得,应分别扣除费用计征税款: 出版稿酬应纳个人所得税=5000×(1-20%)×20%×(1-30%)=560(元) 连载稿酬应纳个人所得税=(3000-800)×2
第13题: [单项选择]Mr. Swift has marked some lines on the page because______. A. he thought Mr. Sun has written the letter well B. there is something wrong about the grammer C. they can be improved according to western culture D. these are not polite ways of expression 参考答案:C 答案解析:[听力原文]1-5
Mr. Swift: You’ve done a very good job for a first letter.
Mr. Sun: Thanks. But you’ve m