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

问题:

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。

考点:注册会计师税法注册会计师税法
题型:问答题

阅读理解。

     Mr.Smith lives in a village (村庄), but he works in a big city. He goes to work by train every morning

and comes home in the same way.

     This morning, when he is reading his newspaper (报纸) on the train, a man behind him says "hello" to

him and begins to talk to him, "Your life is not interesting, is it? You take the same train every morning,

and you always sit in the same seat and read the same newspaper." "How do you know all that about me?"

Mr.Smith says angrily (生气地).

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

1. Mr.Smith works _____.[ ]

A. in a town

B. in a village

C. in a city

D. in the country

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

A. by ship

B. by bus

C. on foot

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

5. The man knows Mr.Smith because _____. [ ]

A. he is Mr.Smith's good friend

B. he work in the same factory

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

D. they live in the same village

题型:问答题

急性枕骨大孔疝病人行脑室引流术后护理要点()

A.将引流瓶安放在低于头部10-15cm的高度

B.保持引流管引流通畅

C.掌握引流速度,切忌流速过快

D.注意观察脑脊液的性状

E.每日定时更换引流瓶,记录引流量

题型:问答题

There is ________ invitation on the desk. _______ invitation is from Lucy.

A.an; An

B.the; An

C.an; The

D.the; The

题型:问答题

在水溶液中,重铬酸钾K2Cr2O7存在以下平衡:,下列说法正确的是

A.向该溶液中加入过量浓NaOH溶液后,溶液呈橙红色

B.该反应不是氧化还原反应

C.向该溶液中滴加适量的浓硫酸,平衡向逆反应方向移动,再次达到平衡后,氢离子浓度比原溶液大

D.该反应的平衡常数表达式是

题型:问答题

发展我党同各 * * 党和其他政党的关系的原则是独立自主、完全平等、互相尊重、互不干涉内部事务。

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