摘要:=0 (2)

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(2011江苏无锡,28,10分)(本题满分10分)十一届全国人大常委会第二十次会议审议的个人所得税法修正案草案(简称“个税法草案”),拟将现行个人所得税的起征点由每月2000元提高到3000元,并将9级超额累进税率修改为7级,两种征税方法的1~5级税率情况见下表:


现行征税方法
草案征税方法
月应纳税额x
税率
速算扣除数
月应纳税额x
税率
速算扣除数
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:“月应纳税额”为个人每月收入中超出起征点应该纳税部分的金额。
“速算扣除数”是为了快捷简便计算个人所得税而设定的一个数。
例如:按现行个人所得税法的规定,某人今年3月的应纳税额为2 600元,他应缴税款可以用下面两种方法之一来计算:
方法一:按1~3级超额累进税率计算,即500×5% + 1500×10% + 600×15% = 265(元)
方法二:用“月应纳税额×适用税率?速算扣除数”计算,即2600×15% ? 125 = 265(元)
(1)请把表中空缺的“速算扣除数”填写完整;
(2)甲今年3月缴了个人所得税1 060元,若按“个税法草案”计算,则他应缴税款多少元?
(3)乙今年3月缴了个人所得税3千多元,若按“个税法草案”计算,他应缴纳的税款恰好不变,那么乙今年3月所缴税款的具体数额为多少元?
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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

 

 

 

 

 

 

 

 

 

 

 

根据以上杂志专栏内容,回答下列问题。

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!

根据以上杂志专栏内容,回答下列问题。

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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