参考答案:Dear Mr.George, Tomorrow I can’t go to school because I have got a terrible headache.I have to go to hospital to see a doctor.So I want to ask for three days’ leave.In case I lag behind others,I will go back to school as soon as I get a little better and do my best to catch up with the lessons that l have missed. Thank you. Yours sincerely, Lily
第13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)。