张某于2016年3月取得一项特许权使用费收入3000元，4月取得另一项特许权使用费收入4500元。张某应缴纳的个人所得税为（　　）。 -题库考试答案搜索网

张某于2016年3月取得一项特许权使用费收入3000元，4月取得另一项特许权使用费收入4500元。张某应缴纳的个人所得税为（　　）。

单选题

2021-07-17 20:35

A、<p>（3000-800）×20%+4500×（1-20%）×20%=1160元</p>
B、<p>（3000-800）×20%+4500×20%=1340元</p>
C、<p>（3000+4500）×20%=1500元</p>
D、<p>3000×20%+4500×（1-20%）×20%=1320元</p>

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正确答案

A

试题解析

标签：财会金融类会计初级会计师经济法基础经济基础知识(初级) 法考卷二初级会计职称-经济法基础模拟测试卷（四）

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