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(B)根據(jù)句意,寫出括號(hào)內(nèi)所給單詞的適當(dāng)形式:
【小題1】The boys shouted with ____________ when they heard the good news. (excite)
【小題2】It is even ___________ today than yesterday. (fog)
【小題3】He gave a party to celebrate their ___________. (marry)
【小題4】It’s _______ to spend much time playing computer games, I think it’s a waste of time. (mean)
【小題5】The Towel Bridge is one of the most famous tourist __________ in London. (attract)

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(A)根據(jù)句意和漢語(yǔ)注釋,寫出單詞的正確形式:
【小題1】The birds flew in all ____________  (方向) when they heard a big noise.
【小題2】Tom hasn’t ___________(意識(shí)到)the importance of learning English yet.
【小題3】Tom is good at all the subjects, ___________(尤其)his English.
【小題4】We learn many subjects ,______________(包括) Chinese, maths, English and so on.
【小題5】My father isn’t at home, he’s ___________(討論)something about the trip with Uncle Li.

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(C)用所給詞的適當(dāng)形式填空,每空只填一詞。

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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(本小題12分)自溫家寶在北京某學(xué)校調(diào)研以來(lái),教師的工資受到了不同程度的影響,為了落實(shí)“調(diào)動(dòng)教師積極性、不低于公務(wù)員人均水平”政策,某縣政府2010年1月份開始調(diào)整了教師的月工資分配方案:調(diào)整后月工資由基本保障工資和績(jī)效工資兩部分組成(績(jī)效工資=每課的課時(shí)系數(shù)×課時(shí)總數(shù)).若月基本工資為2540元,下表是甲、乙兩位教師今年1月份的工資情況信息:
教師


月課時(shí)總數(shù)
220
  
 月工資(元)
3860
4340
【小題1】(1)求工資分配方案調(diào)整后,每課的課時(shí)系數(shù)和乙教師的月課時(shí)總數(shù)。
【小題2】(2)《中華人民共和國(guó)個(gè)人所得稅法》規(guī)定,公民全月工資,其中2000元不必納稅,超過(guò)2000元的部分為全月應(yīng)納稅所得額;全月應(yīng)納稅所得額不超過(guò)500元的部分稅率為5%,全月應(yīng)納稅所得額超過(guò)500元至2000元的部分稅率為10%,全月應(yīng)納稅所得額超過(guò)2000元至5000元部分稅率為15%……[例如乙教師的全月應(yīng)納稅所得額是4340-2000=2340元,每月所繳個(gè)人所得稅計(jì)算為500*5%+(2000-500)*10%+(2340-2000)*15%=226元)]
①請(qǐng)你幫忙計(jì)算甲教師的每月個(gè)人所得稅;
②已知丙教師每月繳稅220元,求繳稅后的月工資為多少?

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(2011江蘇無(wú)錫,28,10分)(本題滿分10分)十一屆全國(guó)人大常委會(huì)第二十次會(huì)議審議的個(gè)人所得稅法修正案草案(簡(jiǎn)稱“個(gè)稅法草案”),擬將現(xiàn)行個(gè)人所得稅的起征點(diǎn)由每月2000元提高到3000元,并將9級(jí)超額累進(jìn)稅率修改為7級(jí),兩種征稅方法的1~5級(jí)稅率情況見下表:

級(jí)
現(xiàn)行征稅方法
草案征稅方法
月應(yīng)納稅額x
稅率
速算扣除數(shù)
月應(yīng)納稅額x
稅率
速算扣除數(shù)
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:“月應(yīng)納稅額”為個(gè)人每月收入中超出起征點(diǎn)應(yīng)該納稅部分的金額。
“速算扣除數(shù)”是為了快捷簡(jiǎn)便計(jì)算個(gè)人所得稅而設(shè)定的一個(gè)數(shù)。
例如:按現(xiàn)行個(gè)人所得稅法的規(guī)定,某人今年3月的應(yīng)納稅額為2 600元,他應(yīng)繳稅款可以用下面兩種方法之一來(lái)計(jì)算:
方法一:按1~3級(jí)超額累進(jìn)稅率計(jì)算,即500×5% + 1500×10% + 600×15% = 265(元)
方法二:用“月應(yīng)納稅額×適用稅率?速算扣除數(shù)”計(jì)算,即2600×15% ? 125 = 265(元)
(1)請(qǐng)把表中空缺的“速算扣除數(shù)”填寫完整;
(2)甲今年3月繳了個(gè)人所得稅1 060元,若按“個(gè)稅法草案”計(jì)算,則他應(yīng)繳稅款多少元?
(3)乙今年3月繳了個(gè)人所得稅3千多元,若按“個(gè)稅法草案”計(jì)算,他應(yīng)繳納的稅款恰好不變,那么乙今年3月所繳稅款的具體數(shù)額為多少元?

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