试题与答案

某大学李教授2006年度应邀到法国讲学半年,法国方面每月支付薪金折合人民币 2000

题型:单项选择题

题目:

某大学李教授2006年度应邀到法国讲学半年,法国方面每月支付薪金折合人民币 20000元,未扣缴税款,原单位在其外出讲学期间仍支付工资、月薪为2300元,并按规定每月扣缴个人所得税45元,在法国讲学期间,李教授取得的稿酬折合人民币4500元,已按该国税法规定缴纳了个人所得税600元;回国以后李教授应某公司邀请于8月份到该公司授课3次,分别取得讲课酬金为1500元、1000元和2000元,均未扣缴税款。在2006年底,李教授还获得所在省省级教育奖,奖金3000元。
请根据以上资料与个人所得税法规的规定回答下列有关问题:

李教授的各项所得的税务处理方法为( )。

A.个人同时取得的境内和境外收入应分别计算税款

B.其境内、境外工资薪金所得应合并纳税

C.其境内、境外所得不管其来源,应合并纳税

D.各项所得均采用超额累进税率计算纳税

答案:

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Manchester is the “capital” of the northwest of England. Situated on the east bank of the River Irwell, it is a lively busy city with a large student population. Although it was once seen as only a dull industrial place, in recent years Manchester has become the “in” place. It is well-known for its clubs, its fashion and its music, not to mention its world -famous football team, Manchester United.

There is plenty to see in Manchester and something to suit all taste. For example, you have a taste of the Orient in Chinatown, home to Manchester’s large Chinese population. Another place to visit is the historical Eastlefield area, which contains the first urban heritage park in Britain. Here you can walk around the museums and experience the atmosphere of the 19th century Manchester.

Football fans need not feel left out; they can always make a trip to the Old Trafford  Manchester United Museum which also contains a coffee shop and a souvenir shop

It’s easy to find your way around the city center and you’re never too far away from a bus, which will take you wherever you want to go. However, many people prefer walking in a city where there’s so much to see, and much of it is off the main travel lines.

If you get tired with all that walking, you can refresh yourself at one of the many café bars in the city. There’s a wide variety of homely and old-fashioned ones

Whatever you do, you won’t have a dull moment in the place which was awarded the title of “most interesting city in Europe “. Despite its unpopular industrial image in the past, Manchester is becoming more and more popular as a tourist destination nowadays.

小题1:According to the passage, Manchester is _________.

A.a big city in the southwest of England

B.only known for its heavy industry

C.interesting only if you like football

D.a very popular place now小题2:If you are interested in history, _____ in Manchester.

A.you will see the 18th century center building

B.you can go to Chinatown

C.you don’t have a big choice

D.you can visit the Eastlefield小题3:What was Manchester like in the past?

A.A small and dull city.

B.A city full of factories

C.An exciting city to visit

D.A popular destination小题4:What does the underlined word “its” in the last paragraph refer to?

A.Europe’s

B.Tourism’s

C.Manchester’s

D.Industry’s

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