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某高校赵教授2014年取得部的答案

某高校赵教授2014年取得部分收入项目如下:

(1)1月从学校取得的收入包括基本工资3200元、教授津贴6000元,因公出差取得差旅费津贴420元,按照所在省人民政府规定的比例提取并缴付的“五险一金”1455元。

(2)5月10日因担任另一高校的博士论文答辩取得答辩费5000元,同日晚上为该校做一场学术报告取得收入3000元。

(3)自1月1日起将自有的面积为120平方米的住房按市场价格出租给李某居住,每月租金5500元,租期为一年,全年租金收入66000元。其中,7月份因墙面开裂发生维修费用3200元,取得装修公司出具的正式发票。

(4)7月取得国债利息收入1850元、一年期定期储蓄存款利息收入375元、某上市公司发行的企业债券利息收入1000元。

附:工资、薪金所得个人所得税税率表

要求:根据以上资料,按照下列序号计算回答问题,每问需计算出合计数。

计算赵教授5月10日取得的答辩费和做学术报告取得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
赵教授5月10日取得的答辩费和做学术报告收入应缴纳的个人所得税答辩费收入应纳个人所得税额=5000×(1-20%)×20%=800(元)学术报告收入应纳个人所得税额=(3000-800)×20%=440(元)合计应纳个人所得税=800+440=1240(元)

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