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中国公民张某自2008年起在的答案

中国公民张某自2008年起在境内甲上市公司担任高级工程师,2014年取得的部分收入情况如下:

(1)3月取得工资7500元,地区补贴1600元,差旅费津贴400元。

(2)5月通过拍卖行将一幅珍藏多年的字画拍卖,取得收入300000元,拍卖过程中缴纳相关税费20000元,张某无法提供合法的财产原值凭证。

(3)6月将自有的一项非职务专利技术提供给境外某公司使用,一次性取得特许权使用费收入60000元,该项收入已在境外缴纳个人所得税7800元。

(4)2011年甲公司实行股票期权激励计划,2011年1月授予张某10000股本公司股票期权(不可公开交易),施权价是4元/股,授予日甲公司股票收盘价5元/股,2011年1月至2013年12月为等待期,2014年1月1日至2014年12月31日期间可以行权,张某2014年10月全部行权,行权日甲公司股票收盘价7.5元/股。12月甲公司对2014年度利润进行分配,张某分得股息800元。

(5)11月取得国债利息500元;取得外国组织颁发的科学技术贡献奖金折合人民币100000元。

(6)12月取得全年一次性奖金60000元。

(其他相关材料:工资、薪金所得的超额累进税率表参考教材,本题略。)

计算张某6月从境外取得的特许权使用费在我国缴纳个人所得税时可以扣除的税收限额。

问答题
2021-07-19 12:45
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正确答案
从境外取得的特许权使用费在我国缴纳个人所得税时可以扣除的税收限额=60000×(1-20%)×20%=9600(元)。

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