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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。 计算张某承包甲企业所得应缴纳的个人所得税;
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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。 计算张某承包甲企业所得应缴纳的个人所得税;
时间:2021-07-19 12:45
关键词:
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
答案解析
承包甲企业应缴纳个人所得税=(60000+2500×9-3500×9)×20%-3750=6450(元)
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