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中国公民就职于国内某会计师事务所,2010年除薪金收入外,其他收入情况如下: (1)1月将新购1套公寓住房出租,租期半年,一次性收取租金3000元。7月将该套公寓以市场价出售,扣除购房成本及相关交易税费后所得50000元。 (2)为某报社财经专栏撰稿,该稿件以连载形式刊登。8月刊登3次,9月刊登2次,每次收入600元。 (3)11月为一家培训机构授课2次,每次收入1000元。 (4)担任甲公司独立董事,取得董事津贴20000元。 已知:财产转让所得、劳务报酬所得适用的个人所得税税率均为20%;个人出租住房所得适用的个人所得税税率为10%。 1. 关于计算缴纳个人所得税的下列表述中,正确的是( )。 A. 出售公寓收入按照“财产转让所得”计缴 B. 董事津贴按照“劳务报酬所得”计缴 C. 撰稿收入按照“稿酬所得”计缴 D. 授课收入按照“劳务报酬所得”计缴 2. 出租公寓的租金收入应缴纳的税是( )。 A. 房产税 B. 个人所得税 C. 营业税及其附加 D. 土地增值税 3. 报社代扣代缴个人所得税的下列方法中,正确的是( )。 A. 按每次支付金额600元分别计算缴纳 B. 以每月支付金额为一次计算缴纳 C. 以达到扣除标准的累计支付金额为一次计算缴纳 D. 以连载完成后支付的总金额为一次计算缴纳 4. 缴纳个人所得税的下列计算中,正确的是( )。 A. 出租公寓收入应缴纳的个人所得税税额=3000×(1-20%)×10%=240(元) B. 出售公寓收入应缴纳的个人所得税税额=50000×20%=10000(元) C. 董事津贴应缴纳的个人所得税税额=20000×(1-20%)×20%=3200(元) D. 授课收入应缴纳的个人所得税税额=(2000-800)×20%=240(元)
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参考答案：
举一反三
【单选题】Kevin Hines, a manic-depressive, was 19 and in one of his weekly downswings on an overcast Monday morning in 2000. He went to the nearby Golden Gate Bridge to kill himself mostly because, with only a ...
A.
he suffered a disease which caused him gloomy and crazy.
B.
he found an easiest way to end up his life.
C.
he was in his periodical decline and out of his senses.
D.
he found the Golden Gate Bridge a suitable place to do so.
查看完整题目与答案
【单选题】Kevin owes his success mainly to ____________.
A.
friends
B.
the internet
C.
internship
D.
job fairs
查看完整题目与答案
【单选题】You see, Kevin is writing ______ his left hand.
A.
at
B.
as
C.
for
D.
with
查看完整题目与答案
【单选题】下面在绘图中哪些对soft light(柔光)模式的描述是正确的()
A.
根据绘图色的明暗程度决定最终色
B.
当绘图色比50%的灰要亮，那么图像变亮
C.
如果使用纯白色或黑色绘图时得到的是纯白或黑色
D.
绘图色叠加到底色上，可保留底色的高光和阴影部分
查看完整题目与答案
【单选题】心房颤动患者,可出现脉搏短绌的现象,其最主要的原因是:
A.
心律不齐
B.
心肌收缩无力
C.
心室过度充盈
D.
心搏出量不等
E.
心率过快
查看完整题目与答案
【单选题】Kevin writes to Harry to tell him many things EXCEPT ______.
A.
his family
B.
his friends
C.
his trouble
查看完整题目与答案
【单选题】Kevin blames his early business difficulties on _________.
A.
inexperience with new companies
B.
lack of knowledge of the financial sector
C.
bad advice from established organizations
D.
lack of advice
查看完整题目与答案
【单选题】Kevin burst into tears ______ because his teacher punished him in front of the whole class.
A.
on the side
B.
on the spot
C.
on any account
D.
on the mark
查看完整题目与答案
【单选题】属于我国四大菜系的江苏风味的菜肴是()。
A.
鱼香肉丝
B.
糖醋鲤鱼
C.
樟茶鸭子
D.
大煮千丝
查看完整题目与答案
【单选题】人事调整的目的是( )
A.
企业效率最大化
B.
企业利润最大化
C.
保证工作或任务的完成
D.
节约成本
查看完整题目与答案
相关题目：
【单选题】Kevin Hines, a manic-depressive, was 19 and in one of his weekly downswings on an overcast Monday morning in 2000. He went to the nearby Golden Gate Bridge to kill himself mostly because, with only a ...
A.
he suffered a disease which caused him gloomy and crazy.
B.
he found an easiest way to end up his life.
C.
he was in his periodical decline and out of his senses.
D.
he found the Golden Gate Bridge a suitable place to do so.
查看完整题目与答案
【单选题】Kevin owes his success mainly to ____________.
A.
friends
B.
the internet
C.
internship
D.
job fairs
查看完整题目与答案
【单选题】You see, Kevin is writing ______ his left hand.
A.
at
B.
as
C.
for
D.
with
查看完整题目与答案
【单选题】下面在绘图中哪些对soft light(柔光)模式的描述是正确的()
A.
根据绘图色的明暗程度决定最终色
B.
当绘图色比50%的灰要亮，那么图像变亮
C.
如果使用纯白色或黑色绘图时得到的是纯白或黑色
D.
绘图色叠加到底色上，可保留底色的高光和阴影部分
查看完整题目与答案
【单选题】心房颤动患者,可出现脉搏短绌的现象,其最主要的原因是:
A.
心律不齐
B.
心肌收缩无力
C.
心室过度充盈
D.
心搏出量不等
E.
心率过快
查看完整题目与答案
【单选题】Kevin writes to Harry to tell him many things EXCEPT ______.
A.
his family
B.
his friends
C.
his trouble
查看完整题目与答案
【单选题】Kevin blames his early business difficulties on _________.
A.
inexperience with new companies
B.
lack of knowledge of the financial sector
C.
bad advice from established organizations
D.
lack of advice
查看完整题目与答案
【单选题】Kevin burst into tears ______ because his teacher punished him in front of the whole class.
A.
on the side
B.
on the spot
C.
on any account
D.
on the mark
查看完整题目与答案
【单选题】属于我国四大菜系的江苏风味的菜肴是()。
A.
鱼香肉丝
B.
糖醋鲤鱼
C.
樟茶鸭子
D.
大煮千丝
查看完整题目与答案
【单选题】人事调整的目的是( )
A.
企业效率最大化
B.
企业利润最大化
C.
保证工作或任务的完成
D.
节约成本
查看完整题目与答案
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