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(2011江蘇無錫,28,10分)(本題滿分10分)十一屆全國人大常委會第二十次會議審議的個人所得稅法修正案草案(簡稱“個稅法草案”),擬將現(xiàn)行個人所得稅的起征點由每月2000元提高到3000元,并將9級超額累進稅率修改為7級,兩種征稅方法的1~5級稅率情況見下表:


現(xiàn)行征稅方法
草案征稅方法
月應(yīng)納稅額x
稅率
速算扣除數(shù)
月應(yīng)納稅額x
稅率
速算扣除數(shù)
1
x ≤ 500
5%
0
x ≤ 1 500
5%
0
2
500<x≤2 000
10%
25
1 500<x≤4 500
10%
 
3
2 000<x≤5 000
15%
125
4 500<x≤9 000
20%
 
4
5 000<x≤20 000
20%
375
9 000<x≤35 000
25%
975
5
20 000<x≤40 000
25%
1375
35000<x≤55 000
30%
2 725
注:“月應(yīng)納稅額”為個人每月收入中超出起征點應(yīng)該納稅部分的金額。
“速算扣除數(shù)”是為了快捷簡便計算個人所得稅而設(shè)定的一個數(shù)。
例如:按現(xiàn)行個人所得稅法的規(guī)定,某人今年3月的應(yīng)納稅額為2 600元,他應(yīng)繳稅款可以用下面兩種方法之一來計算:
方法一:按1~3級超額累進稅率計算,即500×5% + 1500×10% + 600×15% = 265(元)
方法二:用“月應(yīng)納稅額×適用稅率?速算扣除數(shù)”計算,即2600×15% ? 125 = 265(元)
(1)請把表中空缺的“速算扣除數(shù)”填寫完整;
(2)甲今年3月繳了個人所得稅1 060元,若按“個稅法草案”計算,則他應(yīng)繳稅款多少元?
(3)乙今年3月繳了個人所得稅3千多元,若按“個稅法草案”計算,他應(yīng)繳納的稅款恰好不變,那么乙今年3月所繳稅款的具體數(shù)額為多少元?

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FUN TIME

Are you tired of the puzzles you usually do? Sudoku is a new choice. Sudoku consists of the Japanese characters Su (meaning “number”) and Doku (meaning “single”), but it was not invented in Japan. It was created by Howard Garnes in 1979. The puzzle was first introduced into Japan by Nikoli Puzzle Company in 1984. In 1986, Kaji Maki, the president of Nikoli made the rules strict and clear. Soon in the same year Sudoku became popular in Japan. In November 2004, The Times, a British newspaper, first printed it in the newspaper. It became an international hit in 2005. Now Sudoku becomes very popular all over the world.

The rule of the puzzle is to fill in the grids (格子) so that every row, every line and every 3×3 box has the numbers 1 to 9. Here is a Sudoku. Please relax and enjoy. It’s fun!

 

9

2

4

7

6

3

1

5

8

5

3

6

8

9

1

4

2

7

X

7

8

2

5

4

9

6

3

7

1

9

3

4

2

5

8

6

4

8

3

6

1

5

2

7

9

2

6

5

9

8

7

3

4

1

3

9

7

4

2

Y

6

1

Z

6

5

2

1

7

9

8

3

4

8

4

1

5

3

6

7

9

2

 

 

 

 

 

 

 

 

 

 

 

根據(jù)以上雜志專欄內(nèi)容,回答下列問題。

1.Who created Sudoku?

A. Howard Garnes.             B. Sudoku.                           C. Kaji Maki.                D. Nikoli.

2.Which is true about Kaji Maki according to the reading material?

A. He was the boss of Nissan Company.

B. He helped to make Sudoku popular in Japan.

C. He was the president of The Times.

D. He is an American.

3.Which is NOT true about Sudoku?

A. Sudoku wasn’t invented in Japan.

B. It was The Times that first printed Sudoku in the newspaper.

C. Each grid has more than one number.

D. It became popular around the world in 2005.

4.In the puzzle above, what should “X” be?

A. 5.                                       B. 4.                                      C. 3.                              D. 1.

5.What should “Z” be in the puzzle?

A. 8.                                       B. 5.                                       C. 2.                              D. 4.

 

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FUN TIME

9

2

4

7

6

3

1

5

8

5

3

6

8

9

1

4

2

7

X

7

8

2

5

4

9

6

3

7

1

9

3

4

2

5

8

6

4

8

3

6

1

5

2

7

9

2

6

5

9

8

7

3

4

1

3

9

7

4

2

Y

6

1

Z

6

5

2

1

7

9

8

3

4

8

4

1

5

3

6

7

9

2

Are you tired of the puzzles you usually do? Sudoku is a new choice. Sudoku consists of the Japanese characters Su (meaning “number”) and Doku (meaning “single”), but it was not invented in Japan. It was created by Howard Garnes in 1979. The puzzle was first introduced into Japan by Nikoli Puzzle Company in 1984. In 1986, Kaji Maki, the president of Nikoli made the rules strict and clear. Soon in the same year Sudoku became popular in Japan. In November 2004, The Times, a British newspaper, first printed it in the newspaper. It became an international hit in 2005. Now Sudoku becomes very popular all over the world.

The rule of the puzzle is to fill in the grids (格子) so that every row, every line and every

3×3 box has the numbers 1 to 9. Here is a Sudoku. Please relax and enjoy. It’s fun!

根據(jù)以上雜志專欄內(nèi)容,回答下列問題。

51. Who created Sudoku?

A. Howard Garnes.    B. Sudoku.          C. Kaji Maki.     D. Nikoli.

52. Which is true about Kaji Maki according to the reading material?

A. He was the boss of Nissan Company.

B. He helped to make Sudoku popular in Japan.

C. He was the president of The Times.       

D. He is an American.

53. Which is NOT true about Sudoku?

A. Sudoku wasn’t invented in Japan. 

B. It was The Times that first printed Sudoku in the newspaper.

C. Each grid has more than one number.     

D. It became popular around the world in 2005.

54. In the puzzle above, what should “X” be?

A. 5.                  B. 4.               C. 3.              D. 1.

55. What should “Z” be in the puzzle?

A. 8.                  B. 5.                  C. 2.              D. 4.

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Everyone likes to receive gifts. In many countries people give gifts for special occasions. For example, in the United States people give    63    for birthdays, weddings, and when someone graduates from high school or college. In Japan many people give gifts at special times in the summer and    64   . And in some countries people give a person a gift when they visit the person’s home. But how do you choose the    65    gift?

It's not always easy to find a great gift for everyone, especially when you are buying a gift for someone from another    66   . In many Western countries watches and    67    are nice gifts. However, Chinese people do not like clocks as gifts. The Chinese words that mean to give a clock are similar to the words for to die. So many Chinese people think that a clock as a gift is bad 68   .

Many people around the world think that flowers are always a safe gift. But even flowers can be   69   ! In Russia a gift of an odd number of flowers (1,3,5, etc. ) is okay. But a gift of an even number of flowers (2,4,6, etc. ) is not okay. It's only for funerals! People in China do not like gifts of white flowers, because white is the color for funerals. And don't   70    red roses to a stranger from Germany. They may think you love them! Red roses mean love in several cultures!

1.A. money B. gifts C food

2. A. person B. place C. winter

3. A. right B. wrong C. shiny

4. A. country B. city C. village

5.A. flowers B. books C. clocks

6.A. luck B. lucky C. unlucky

7. A. a safe gift B. a problem C. a good tdea

8.A. receive B. accept C. give

 

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  Salesman: $73.07,please.

  Peter:   What? Show me the receipt.

  Salesman: Here it is.

Peter:   Look. The price on this shirt is $17. But the receipt says $27.

  Salesman: You are right. The receipt is wrong.

  Peter:   And what is the $5.57 for?

  Salesman: That’s for tax(稅).

1. The $5.57 is for the ___________.

         A. tax   B. bags   C. jacket  D. shirt

2. When did Peter do some shopping?

       A. On June 17.B. At noon.C. On June 25.D.In the morning

 

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