单项选择题

中国公民王某系一大学(所在地为地级市)教授,2012年6月取得的收入情况如下:
(1)取得工资收入7600元;
(2)—次性取得设计收入20000元;
(13)出版专著一部,出版社支付稿酬100000元;
(4)购买体育彩票中奖所得20000元;
(5)领取了市政府教育奖金、教育储蓄存款利息、保险赔偿和季度奖。
初级经济师财政税收,历年真题,初级经济师财政税收真题精选4
2012年6月王某取得的设计收入应缴纳个人所得税为()元。

A.4000
B.3960
C.3600
D.3200
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Will Quality Eat up the U.S. Lead in Software?If U. S. software companies don't pay more attention to quality.they could kiss their business good-byE.Both India and Brazil are developing a world-class software industry. Their weapon is quality and one of their jobs is to attract the top U. S. quality specialists whose voices are not listened to in their country. Already. of the world's 12 software houses that have earned the highest rating in the worlD.seven are in IndiA.That's largely because they have used new methodologies rejected by American software specialists. For examplE.for decades.quality specialists W. Edwards Deming and J. M. Juran had urged U.S. software companies to change their attitudes to quality. But their quality call mainly fell on deaf ears in the U. S. .but not in Japan. By the 1970s and 1980s.Japan was grabbing market share with better.cheaper products. They used Deming's and Juran' s ideas to bring down thE.cost of good quality to as little as 5% of total production costs. In U. S.factories.the cost of quality then was 10 times as high: 50%0. In softwarE.it still is. Watts S. Humphrey spent 27 years at IBM heading up software production and then quality assurancE.But his advice was seldom paid attention to.He retired from IBM in 1986. In t987.he worked out a system for assessing and improving software quality. It has proved its value time and again. For examplE.in 1990 the cost of quality at Raytheon Electronics Systems was almost 60% of total software production costs. It fell to 15% in 1996 and has since further dropped to below 10%. lake Deming and Juran. Humphrey seems to be winning more praises overseas than at homE.The Indian government and several companies have just founded the Watts Humphrey Software Quality Institute at the Software Technology Park in Chennai.IndiA.Let's hope that U. S. lead in software will not be eaten up by its quality problems.第 41 题 What country has more highest-rating companies in the world than any other country has?A.Germany.B.The U.S.C.BrazilD.India
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T.Brazil
U.India