Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
"Welcome to the U.S.A.! Major credit cards arc accepted!"
By the millions they are coming no longer the tired, the poor, the wretched masses longing for a better living. These are the wealthy. "We don't have a budget," says a biologist from Brazil, as she walks with two companions through New York City's South Street. "We just use our credit cards."
The US has long been one of the world's most popular tourist destinations, but this year has been exceptional. First, there was the World Cup, which drew thousands from every comer of the globe; then came the weakening of the US dollar against major currencies. Now the US, still the world's superpower, can also claim to be the world's bargain basement(廉价商品部). Nobody undersells America these days on just about everything, from consumer electronics to fashion clothes to tennis rackets. Bottom retail prices anywhere from 30% to 70% lower than those in Europe and Asia have attracted some 47 million visitors, who are expected to leave behind $79 billion in 1994. That's up from $74 billion the year be- fore.
True, not everyone comes just for bargains. There remains an undeniable fascination in the rest of the world with all things American, nourished by Hollywood films and US television series. But shopping the USA is proving irresistible. Every week thousands arrive with empty suitcases ready to be filled; some even rent an additional hotel room to hold their purchases. The buying binge(无节制) has become as important as watching Old Faithful Fountains erupt in Yellowstone Park or sunbathing on a beach in Florida.
The US has come at last to appreciate what other countries learned long ago: the pouring in of foreign tourists may not always be convenient, but it does put money in the bank. And with a trade deficit at about $130 billion and growing for the past 12 months, the US needs all the deposits it can get. Compared with American tourists abroad, visitors to the US stay longer and spend more money at each stop; an average of 12.2 night and $1624 a traveler versus the Americans' four nights and $298.
From what the Brazilian biologist says, we know that tourists like her ______.
A.are reluctant to carry cash with them
B.simply don't care how much they spend
C.are not good at planning their expenditure
D.often spend more money than they can afford
第1题
(1)租赁办公室兼住房一套,在支出总额t扣列支当年租金共计1.8万元;
(2)支出总额中列支了张某的工资费用共计4万元;
(3)支出总额中列支了5名雇员的工资费用共计8万元;
(4)支出总额中列支业务招待费3万元;
要求:根据上述资料,计算2009年餐馆经营所得应缴纳的个人所得税。
第2题
(1)租赁办公室兼住房一套,在支出总额中列支当年租金共计3.6万元;
(2)支出总额中列支了张某的工资费用共计10万元;
(3)支出总额中列支了5名雇员的工资费用共计8万元;
(4)支出总额中列支业务招待费6万元。
要求:根据上述资料,计算2011年餐馆经营所得应缴纳的个人所得税。
第3题
(1)租赁办公室兼住房一套,在支出总额中列支当年租金共计1.8万元,无法准确区分;
(2)支出总额中列支了张某的工资费用共计4万元;
(3)支出总额中列支业务招待费3万元。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:
(1)计算2008年办公室租赁费应调整的税前扣除额;
(2)计算2008年张某工资应调整的税前扣除额(不考虑附加三费);
(3)计算2008年业务招待费应调整的扣除额;
(4)计算2008年餐馆经营所得应缴纳的个人所得税。
第4题
(1)租赁办公室兼住房一套,在支出总额中列支当年租金共计3.6万元;
(2)支出总额中列支了张某的工资费用共计10万元;
(3)支出总额中列支了5名雇员的工资费用共计8万元;
(4)支出总额中列支业务招待费6万元。
要求:根据上述资料,计算2012年餐馆经营所得应缴纳的个人所得税。
第5题
(1)租赁办公室兼住房一套,在支出总额中列支当年租金共计3.6万元;
(2)支出总额中列支了张某的工资费用共计10万元;
(3)支出总额中列支了5名雇员的工资费用共计8万元;
(4)支出总额中列支业务招待费6万元。
要求:根据上述资料,计算2013年餐馆经营所得应缴纳的个人所得税
第6题
A.2464
B.3025
C.1815
D.1254
第7题
(1)将加工的零售价为52000元的副食品用于儿子婚宴;成本已列入支出总额,未确认收入。
(2)6月份购置一台税控收款机,取得普通发票注明价款3510元。当月开始使用,但未做任何账务处理。
(3)支出总额中列支广告宣传费140000元。
(4)支出总额中列支了张某的工资费用40000元。其他相关资料:①副食加工店为增值税小规模纳税人;②税控收款机经税务机关核准的使用年限为3年,无残值;③张某选择在副食加工店扣除生计费;④餐馆2007年亏损50000元,假定餐馆2008年不存在纳税调整事项;⑤不考虑三项经费;⑥计算结果保留两位小数。
根据上述资料和税法有关规定,回答 79~84 问题:
第 79 题 根据个人所得税的有关规定,以下说法正确的是()。
第8题
A.2200
B.2943.40
C.1666.02
D.8311.11
第9题
A.570
B.2170
C.2278
D.1600
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