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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,2010年收入情况如下:

(1)1月1日起将其位于市区的一套公寓住房按市价出租,每月收取租金3800元。1月因卫生间漏水发生修缮费用1200元,已取得合法有效的支出凭证。

(2)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。

(3)4月取得上年度奖金36000元,王某当月的工资为4500元。

(4)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,在乙国取得专利转让收入折合人民币60000元,分别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元和12000元。

(5)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l次,每次报酬为1200元。6月份为培训中心授课4次。

(6)7月转让国内C上市公司股票,取得转让净所得l5320.60元,同月转让在香港证券交易所上市的某境外上市公司股票,取得转让净所得折合人民币l80000元,在境外未缴纳税款。

(7)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4500元。

(8)A上市公司于2010年11月与王某签订了解除劳动关系协议,A上市公司支付已在本公司任职8年的王某经济补偿金115000元(A上市公司所在地上年职工平均工资25000元)。

要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。

计算王某4月取得全年一次性奖金应当缴纳的个人所得税。

问答题
2021-07-19 12:45
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正确答案
王某4月取得全年一次性奖金应当缴纳的个人所得税=36000/12=3000(元);适用10%的税率;速算扣除数105元。36000×10%-105=3495(元)

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