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中国公民小周自2005年起任的答案

中国公民小周自2005年起任国内某上市公司高级技术人员,每月取得收入包括基本工资3600,地区津贴5700元,托儿补助费3000元,按照所在地省人民政府规定的比例每月提取并缴付“五险一金”1460元(个人账户缴付部分)。2015年取得的部分收入如下:

(1)1月差旅费津贴500元,误餐补助200元,同月取得2014年的不含税全年一次性奖金48000元。

(2)2月受邀为境内某企业讲课,每个星期讲课1次,每次讲课收入8000元,共讲课4次;同月将自有的一项非职务专利技术分别提供给境外A国甲公司和B国乙公司使用,一次性取得A国甲公司支付特许权使用费收入60000元,该项收入已在境外A国缴纳个人所得税7800元。B国乙公司因资金周转困难,2月分笔支付了该特许权使用费,2月15日支付40000元,2月25日支付30000元,该两笔收入已在境外B国缴纳个人所得税12000元。

(3)当月取得公司发放的第1季度奖金2000元、加班奖1000元,另因举报某犯罪违法案件获得奖金500元。

(4)4月通过拍卖行将一幅珍藏多年的字画拍卖,取得拍卖收入100000元,拍卖过程中缴纳相关税费20000元,经文物部门鉴定,该字画为海外回流文物,但小周不能提供完整的该字画的原值凭证。小周平时喜欢创作长篇小说,同月份通过该拍卖行将本人的一部长篇小说手稿拍卖,取得拍卖收入50000元。另当月转让2003年以50万元购置的一套唯一的家庭居住用房,取得收入80万元。

(5)5月,小周的哥哥移民加拿大,将国内的以60万元购置的房产赠与小周,小周受赠该房产缴纳相关税费2.4万元。小周为哥哥饯行,招待全家人在某酒楼吃饭,饭后取得有奖发票,中奖1000元。

(6)1月初以拍卖方式支付120万元购入某公司“打包债权”200万元,其中应收甲公司债权账面价值120万元,应收乙公司债权账面价值80万元。6月末小周从乙债务人处追回款项50万元。

(7)公司于2013年实行股票期权计划,2013年1月11日小周获得公司授予的股票期权10000份(该股票期权不可公开交易),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2015年2月10日至9月10日。小周于2015年7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。

(8)8月9日小周对剩余的股票期权全部实施行权,当日股票收盘价10.8元。

(9)9月份,该企业增效减员,与在该单位工作了10年的小周解除了劳动关系,小周取得1次性补偿收入140000元,当地上年职工平均工资30000元。同月,小周因持有国内某上市公司股票,取得股息、红利所得20000元,该股票系小周2013年11月底从公开发行和转让市场上取得。

要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。

计算小周7月实施股票期权行权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
2013年1月到2015年行权时长于12个月,所以按12个月计算。4000×(9.6-6)/12=1200(元),适用税率为3%小周7月实施股票期权行权应缴纳的个人所得税=1200×3%×12=432(元)

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