3-7 计缴个人所得税:从2011年9月1日起,起征点为3500元,按七级超额累进税率(3%至45%)计缴个人所得税。工资薪金以每月收入额减除费用扣除标准后的余额为应纳税所得额。计算公式是:工资薪金所得个人所得税应纳税额=应纳税所得额×适用税率-速算扣除数例:王某当月取得工资收入9400元,当月个人承担住房公积金、基本养老保险金、医疗保险金、失业保险金共计1000元,费用扣除额为3500元,则王某当月应纳税所得额=9400-1000-3500=4900元。应纳个人所得税税额=4900×20%-555=425元。要求:输入月工资收入、费用扣除额,计算个人所得税。
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Exercise 1: Cooperation casesDirections: Choose the best answer to each question.Which of the following statements about the first train from Zhejiang to Britain is TURE?
A. It transported goods.
B. It transported passengers.
C. It transported both freight and passengers.
D. Its transport is free of charge.
According to the first interviewee, which of the following is not one of the advantages of rail transport over road transport.
A. It’s cleaner.
B. It’s safer.
C. It’s cheaper.
D. It’s free of traffic jam.
Which of the following is not along the route of the rail line?
A. Kazakhstan.
B. Russia
C. English Channel
D. Tajikistan
Which of the following is not one of the reasons why the rail line is a desirable option for Britain?
A. Post-Brexit Britain hopes to expand its trade beyond EU.
B. The rising number of China’s middle class will be potential buyers of British goods.
C. More Chinese people want to receive British education.
D. It offers a good chance for Britain to sell its advantageous products in China.