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题目列表(包括答案和解析)

(B)根据句意,写出括号内所给单词的适当形式:
【小题1】The boys shouted with ____________ when they heard the good news. (excite)
【小题2】It is even ___________ today than yesterday. (fog)
【小题3】He gave a party to celebrate their ___________. (marry)
【小题4】It’s _______ to spend much time playing computer games, I think it’s a waste of time. (mean)
【小题5】The Towel Bridge is one of the most famous tourist __________ in London. (attract)

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(A)根据句意和汉语注释,写出单词的正确形式:
【小题1】The birds flew in all ____________  (方向) when they heard a big noise.
【小题2】Tom hasn’t ___________(意识到)the importance of learning English yet.
【小题3】Tom is good at all the subjects, ___________(尤其)his English.
【小题4】We learn many subjects ,______________(包括) Chinese, maths, English and so on.
【小题5】My father isn’t at home, he’s ___________(讨论)something about the trip with Uncle Li.

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(C)用所给词的适当形式填空,每空只填一词。

find              joke        around           popular          so      around

 
 

 
“If I had one million yuan, I would buy you a palace! Do I have one million yuan? No,I
don’t!    1   I only can spend ten fen on this short message, sending you my best wishes.” Do you like this message?
Today, SMS- Short Message Service is very    2  , and China Mobile says that every second, there are 410 messages being sent.
Look    3   you! People are watching their mobiles, smiling or laughing. Thumbs(拇指) are moving quickly on mobiles, bringing happiness to their friends. Through SMS, we know the weather report, share    4   and news, express love and friendship and so on.
SMS is becoming more and more popular. It is reported that 67% of young people like to send short messages to greet each other. Internet SMS will be more helpful to people. I am thankful for the progress because SMS saves me much money. Just on the top of a thumb, so much fun can be    5  .

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(本小题12分)自温家宝在北京某学校调研以来,教师的工资受到了不同程度的影响,为了落实“调动教师积极性、不低于公务员人均水平”政策,某县政府2010年1月份开始调整了教师的月工资分配方案:调整后月工资由基本保障工资和绩效工资两部分组成(绩效工资=每课的课时系数×课时总数).若月基本工资为2540元,下表是甲、乙两位教师今年1月份的工资情况信息:
教师


月课时总数
220
  
 月工资(元)
3860
4340
【小题1】(1)求工资分配方案调整后,每课的课时系数和乙教师的月课时总数。
【小题2】(2)《中华人民共和国个人所得税法》规定,公民全月工资,其中2000元不必纳税,超过2000元的部分为全月应纳税所得额;全月应纳税所得额不超过500元的部分税率为5%,全月应纳税所得额超过500元至2000元的部分税率为10%,全月应纳税所得额超过2000元至5000元部分税率为15%……[例如乙教师的全月应纳税所得额是4340-2000=2340元,每月所缴个人所得税计算为500*5%+(2000-500)*10%+(2340-2000)*15%=226元)]
①请你帮忙计算甲教师的每月个人所得税;
②已知丙教师每月缴税220元,求缴税后的月工资为多少?

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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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