[音频]
A. It teaches students how to raise cows.
B. It teaches students how to taste ice cream.
C. It offers a class to teach how to make ice cream.
D. It sells nine different flavors of ice cream on campus.
[音频]
A. He sells ice cream at the university ice cream store.
B. He works for a popular American ice cream company.
C. He manages a farm which produces milk to make ice cream.
D. He teaches students how to make ice cream at the university.
郑某2018年3月购买福利彩票获得奖金9 000元,领奖时发生交通费50元、食宿费20元(均由郑某承担)。已知偶然所得适用的个人所得税税率为20%。郑某中奖收入应缴纳的个人所得税税额是()元。
A. 0
B. 9 000×20%=1 800
C. (9 000-50)×20%=1 790
D. (9 000-50-20)×20%=1 786
某保险代理人郑某2016年3月与北京某家保险公司签约,提供兼职代理业务,其5月份取得佣金收入5万元、奖励费收入1万元,支付地方税费及附加2 500元。下列关于郑某取得佣金收入缴纳个人所得税的说法中,正确的是()。
A. 郑某的佣金收入应按照“工资、薪金所得”计算征税
B. 郑某取得奖励费收入并非佣金,因此不缴纳个人所得税
C. 郑某支付的地方税费及附加,可以在计算个人所得税时扣除
D. 郑某在税前扣除的展业成本,为佣金收入5万元的40%