关于税收的计算──以高考试题为例
<p>税收是国家为实现其职能，凭借政治权力，依法取得财政收入的基本形式，是调节经济的重要杠杆，税额与应税对象数额和税率成正比。</p><p>例1假定小张和老赵某月的工薪收入分别为2023元、2023元，结合图表，判断下列选项中错误的是( )</p><p>个人所得税税率表(工资、薪金所得适用)</p><table border="1" cellpadding="0" cellspacing="0" style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; WIDTH: 288pt; MARGIN-LEFT: 64.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="384"><tbody><tr style="HEIGHT: 12.75pt"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 63pt; PADDING-RIGHT: 0cm; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" width="84"><p align="center" style="TEXT-ALIGN: center; LINE-HEIGHT: 16.2pt; TEXT-INDENT: 21pt"><span style="FONT-FAMILY: 宋体">级数</span></p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 153pt; PADDING-RIGHT: 0cm; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" width="204"><p align="center" style="TEXT-ALIGN: center; LINE-HEIGHT: 16.2pt; TEXT-INDENT: 21pt"><span style="FONT-FAMILY: 宋体">全月应纳税所得额</span></p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 72pt; PADDING-RIGHT: 0cm; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" width="96"><p align="center" style="TEXT-ALIGN: center; LINE-HEIGHT: 16.2pt; TEXT-INDENT: 21pt"><span style="FONT-FAMILY: 宋体">税率(%)</span></p></td></tr><tr style="HEIGHT: 13.5pt"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 63pt; PADDING-RIGHT: 0cm; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" width="84"><p align="center" style="TEXT-ALIGN: center; LINE-HEIGHT: 16.2pt; TEXT-INDENT: 21pt"><span style="FONT-FAMILY: 宋体">1</span></p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 153pt; PADDING-RIGHT: 0cm; HEIGHT: 13.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" width="204">
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