试题与答案

A为在华工作的外籍人士,在中国境内无住所,其所在国与中国签订了税收协定,A已经在中国

题型:问答题

题目:

A为在华工作的外籍人士,在中国境内无住所,其所在国与中国签订了税收协定,A已经在中国境内居住满5年,2009年是在中国境内居住的第6年且居住满1年,取得收入如下:
(1)每月从中国境内任职甲企业取得工资收入25000元;从境外取得工资折合人民币15000元,不能提供在中国境外同时任职的证明。
(2)2009年7月将境内一处门面房出租,租赁期限1年,月租金4000元,当月发生修缮费1200元(不考虑其他税费)。
(3)每月以实报实销方式取得住房补贴2000元。
(4)从境内外商投资企业取得红利12000元。
(5)2009年A回国探亲两次,分别是5月5日离境、5月26日返回,12月1日离境,12月10日返回。两次探亲从境内任职企业取得探亲费各18000元。
(6)10月份取得境内乙公司支付的董事费收入30000元,A并没有在此公司担任其他的职务,通过国家机关向农村义务教育捐款10000元。
要求:根据上述资料做出下列计算。

2009年A在中国境内合计应缴纳的个人所得税。

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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题型:阅读理解

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     "Because I always sit in the same seat behind you." the man answers.

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D. in the country

2. He comes back home from work _____. [ ]

A. by ship

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D. by train

3. When he is on the train, Mr.Smith often _____. [ ]

A. reads books

B. reads newspaper

C. talks to othe

D. listens to others

4. Mr.Smith _____.[ ]

A. likes the man very much

B. likes reading books

C. doesn't like the man at all

D. has much money

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A. he is Mr.Smith's good friend

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C. he sits behind Mr.Smith on the same train every day

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