2010年初级经济法基础随章练习试题-04章（国外英文资料）.docVIP

2010年初级经济法基础随章练习试题-04章 Exercises for basic economic law in 2010 - Chapter 04 Legal system of personal income tax First, individual choice questions 1. in accordance with the provisions of the tax law, the individual income tax taxpayer does not include (www.TopS). A. individual businesses B. sole proprietorship investors C. limited liability company D. foreign nationals earned in China In the case of 2. or less income, the personal income tax payable on the basis of wages and salaries shall be (www.TopS). A. personal income guaranteed B. personal part-time income C. dividend paid by an individual to the company he invested in D. taxi operators operate in the form of bicycle contracting or leasing, and taxi drivers are engaged in the operation of the passenger and freight trains 3., a photographer in October 2009 to his selected photographs published by a magazine publishing company, the magazine paid 80 thousand yuan. The taxable items applicable to the payment of personal income tax are (www.TopS). A. income from remuneration for services B. royalties income C. proceeds from the transfer of property D. royalty income 4. the following items of income received by manager Li this month are directly calculated at the rate of 20%. The item of personal income tax is (www.TopS). A. our salary is 15 thousand yuan B. sports lottery winning income of 50 thousand yuan C. contracted mall operating income 300 thousand yuan D. part-time salary and bonus income 20 thousand yuan 5. according to the relevant provisions of the legal system of personal income tax, personal income through the territory of Chinese non-profit social organizations to the rural compulsory education donation, can calculate the amount deducted from taxable income after the amount of tax payable shall be deducted from the amount of the (www.TopS). A. donations do not exceed 30% of taxable income B. donations do not exceed 50% of taxable income C. donations do not exceed 60% of taxable income D. can be deduct