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中国公民王某就职于国内A上市的答案

中国公民王某就职于国内A上市公司,2014年收入情况如下:

(1)在国内另一家公司担任独立董事,3月取得该公司支付的上年度独立董事津贴35000元。

(2)5月赴国外进行技术交流期间,在甲国演讲取得收入折合人民币12000元,按照收入来源国的税法规定缴纳了个人所得税折合人民币1800元。

(3)6月与一家培训机构签订了半年的劳务合同,合同规定从6月起每周六为该培训中心授课1次,每次报酬为1200元。6月份为培训中心授课4次。

(4)8月开始被A上市公司派遣到所属的某外商投资企业工作,合同期内作为该外商投资企业雇员,每月从该外商投资企业取得薪金18000元,同时每月取得派遣公司发给的工资4000元

计算培训中心6月支付王某授课费应代扣代缴的个人所得税。

问答题
2021-07-19 12:45
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正确答案
属于同一事项连续取得收入的,以1个月内取得的收入为一次。应代扣代缴的个人所得税=l200×4×(1-20%)×20%=768(元)

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