高级工程师王某，为中国公民，2014年4月份收入情况如下：（1）当月工资收入7000元，取得一季度的季度奖1000元；（2）一次取得建筑工程设计费收入40000元，当即拿出10000元通过民政局捐赠给了贫困地区；（3）取得利息收入5000元，其中国债利息2000元，单位集资利息3000元；（4）将2013年研发的一项技术的使用权进行转让，取得收入30000元；（5）业余撰写中篇财经小说，在北京晚报上连载，3个月的稿酬收入分别为50000元、20000元和10000元。要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。计算王某稿酬所得应缴纳的个人所得税 -题库考试答案搜索网

高级工程师王某，为中国公民，2014年4月份收入情况如下：

（1）当月工资收入7000元，取得一季度的季度奖1000元；

（2）一次取得建筑工程设计费收入40000元，当即拿出10000元通过民政局捐赠给了贫困地区；

（3）取得利息收入5000元，其中国债利息2000元，单位集资利息3000元；

（4）将2013年研发的一项技术的使用权进行转让，取得收入30000元；

（5）业余撰写中篇财经小说，在北京晚报上连载，3个月的稿酬收入分别为50000元、20000元和10000元。

要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数。
计算王某稿酬所得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

王某稿酬收入应缴纳的个人所得:(50000+20000+10000)×(1-20%)×20%×(1-30%)=8960(元)

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第五章个人所得税法

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