根据《个人所得税法》的规定，下列所得中，适用比例税率的是（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Colin agreed to build a summer house for Terry at a price of ￡4,000. When he had completedthe foundations he had an argument with Terry’s wife and, in a fit of anger, abandoned thejob. He sends Terry a bill for ￡1,500, which is less than the cost of the work he has done.Terry refuses to pay.What grounds does Colin have for seeking payment from Terry?
A In equity it is fair that Terry pays the ￡1,500 as it is less than the cost of the workdone B Colin has no grounds as he has not performed the contract and is not entitled tocompensation since he abandoned it C In equity Colin is entitled to a payment quantum merit for the value of the workdone ...
2 .根据个人所得税法律制度的规定，下列各项在计算应纳税所得额时，按照定额与比例相结合的方法扣除费用的有（ ）。
A 个人独资企业经营所得 B 稿酬所得 C 工资 D 财产租赁所得
3 .Keith engaged Krafty Kitchens Ltd to install a new fitted kitchen in his home for ￡10,000.On completion of the work Keith discovered that one of the electrical appliances was notwired properly and the work surfaces were incorrectly fitted. Keith engaged a localelectrician and carpenter to remedy the defects at a cost of ￡1,000. Krafty Kitchens Ltd isnow pressing for payment of ￡10,000.What is the legal position?
A Keith is liable to pay the full ￡10,000 as the contract is complete B Keith is liable to pay ￡9,000 (i.e. the contract price less the cost of repairs) assubstantial performance has occurred C Keith is not liable to pay anything to Krafty Kitchens Ltd as it has not substantiallyperformed the co...
4 .下列关于次的规定中，说法正确的有（ ）。
A 同一作品在出版和发表时，以分次支付稿酬取得的稿酬收入，应合并计算为一次 B 同一作品先在报刊上连载，然后再出版的，应视为两次稿酬所得征税，连载作为一次，出版作为另一次 C 财产租赁所得，以一个月内取得的收入...
5 .Where there has been an anticipatory breach of contract, when is the earliest point atwhich the injured party is entitled to sue?
A After a reasonable time has elapsed B At the point when the other party indicates that he is not prepared to be bound C At the point when the other party actually fails to perform a contractual condition D When the injured party has completely fulfilled his obligations, but the other partyindicate...
7 .Askey agreed to build a supermarket complex for Hancock to be completed on 1 December.The contract provided for a penalty of ￡1,000 per day from 1 December to date of actualcompletion.The building was 20 days late and as a result Hancock was able to prove that he had lost￡200,000 of revenue and ￡50,000 of profits in the Christmas shopping period.What is the maximum amount he may recover from Askey?
A Nil B ￡20,000 C ￡50,000 D ￡200,000
8 .根据个人所得税法律制度的规定，可以将个人所得税的纳税义务人区分为居民纳税义务人和非居民纳税义务人，依据的标准有（ ）。
A 境内有无住所 B 境内工作时间 C 取得收入的工作地 D 境内居住时间
9 .Rose ordered a new Skoda Octavia estate car from her local Skoda car dealer. The price wasagreed at ￡17,000 and Rose signed an order form. Subsequently she changed her mind andrefused to take delivery. The dealers sold the car to Sara for ￡16,300 but sued Rose for nottaking delivery.In contract law, what is Rose’s liability?
A Rose is liable to the dealer for the loss of the profit it would have made on the saleto Rose B Rose is not liable since the dealer has sold the car to Sara C Rose is liable to the dealer for ￡700, being the reduction in the price to Sara D Rose is not liable as the dealer should have mitigated ...
10 .在计算应纳税所得额时，下列支出不得扣除的有（ ）。
A 企业所得税税款 B 超过规定标准的捐赠支出 C 按规定计提的固定资产折旧费 D 为连续生产购买原材料发生的合理借款费用
