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中国公民张某,2014年取得的答案

中国公民张某,2014年取得以下收入:

(1)2014年4月1起开始承包甲企业,并拥有所有权,承包经营期限9个月。当年取得承包所得60000元,另外张某每月还从该企业领取工资2500元;

(2)1月份购入某种债券1000份,每份买入价15元,支付相关税费共计200元。6月份将买入的债券一次性卖出,每份卖出价18元,支付卖出债券的税费共计150元;

(3)通过拍卖行将一幅珍藏多年的名人字画拍卖,取得收入80000元,不能提供准确的财产原值凭证;

(4)从A国取得股息所得(税前)折合人民币8000元,已在A国缴纳个人所得税400元。

要求:根据上述资料,按照下列序号计算回答问题。

计算从A国取得的所得在我国应当补缴的个人所得税。

问答题
2021-07-19 12:45
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正确答案
来自A国所得抵免限额=8000×20%=1600(元)在A国实际缴纳个人所得税400元,在我国应补缴个人所得税=1600-400=1200(元)。

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