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中国某高校张教授2016年取得部分收入项目如下 (1)5月份出版了一本书稿,获得稿酬15000元,后因出版社添加印数,获得追加稿酬5000元。 (2)9月份,教师节期间获得全国教学名师奖,获得教育部颁发的奖金50000元 (3)10月份取得5年期国债利息收入8700元,一年期定期储蓄存款利息收入500元,某上市公司发行的企业债利息收入1500元。 (4)11月份因持有两年前购买的某上市公司股票10000股,取得该公司股票分红所得2000元,随后将该股票卖出,获得股票转让所得50000元。 (5)12月份应A公司邀请给公司财务人员培训,取得收入30000元,A公司未履行代扣代缴个人所得税义务。 要求:根据上述资料,按照下列序号回答问题,如有计算需计算出合计数。 9月份张教授获得的全国教学名师奖金是否需要纳税,请说明理由。如需要,请计算其应纳税额。

问答题
2021-07-19 12:45
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正确答案
9月份张教授获得的全国教学名师奖金不需要缴纳个人所得税。因为省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金免征个人所得税。

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