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中国公民张某自2008年起任国内某上市公司高级工程师。2012年取得的部分收入如下:(1)1月取得任职公司支付的工资7500元,另取得地区津贴1600元,差旅费津贴1500元。(2)公司于2010年实行股票期权计划。2010年1月11日张某获得公司授予的股票期权10000份(该期权不可公开交易),授予价格为每份6元。当日公司股票的收盘价为7.68元。公司规定的股票期权行权期限是2012年2月10日至9月10日。张某于2012年2月13日对4000份股票期权实施行权,当日公司股票的收盘价为9.6元。(3)5月份取得财政部发行国债的利息1200元,取得2011年某省发行的地方政府债券的利息560元,取得国内某上市公司发行的公司债券利息750元。(4)7月9日张某对剩余的股票期权全部实施行权,当日股票收盘价10.8元。根据上述资料,按照下列序号计算回答问题,每问需计算合计数。 计算1月份张某取得工资、津贴收入应缴纳的个人所得税。

问答题
2021-07-19 12:45
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正确答案
1月份张某取得工资、津贴应缴纳的个人所得税当月应税所得=7500+1600=9100(元)当月应缴纳的个人所得税=(9100-3500)×20%-555=565(元)

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