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中国公民王某为某研究所职员,2014年的收入情况如下: (1)3月份在某出版社出版小说一部,取得稿酬5000元。当年该小说在某报刊连载三个月,第一个月取得稿费1000元,第二个月取得稿费1000元,第三个月取得稿费1500元。因该小说畅销,9月份出版社增加印数,又取得追加稿酬3000元。 (2)6月份,购买体育彩票中奖20万元,通过非营利的社会团体向贫困地区捐赠了8万元。 (3)当年购入国债的利息收入20000元。 (4)研究所公务用车改革,按月发给用车补贴,6月收到补贴500元,当地规定的公务用车费用扣除标准为每月300元。6月份工资3300元,当月发放第一季度考核奖金2000元。 计算王某当年体育彩票中奖收入应纳的个人所得税。
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中国公民王某为某研究所职员,2014年的收入情况如下: (1)3月份在某出版社出版小说一部,取得稿酬5000元。当年该小说在某报刊连载三个月,第一个月取得稿费1000元,第二个月取得稿费1000元,第三个月取得稿费1500元。因该小说畅销,9月份出版社增加印数,又取得追加稿酬3000元。 (2)6月份,购买体育彩票中奖20万元,通过非营利的社会团体向贫困地区捐赠了8万元。 (3)当年购入国债的利息收入20000元。 (4)研究所公务用车改革,按月发给用车补贴,6月收到补贴500元,当地规定的公务用车费用扣除标准为每月300元。6月份工资3300元,当月发放第一季度考核奖金2000元。 计算王某当年体育彩票中奖收入应纳的个人所得税。
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
捐赠扣除限额为=200000×30%=60000(元),彩票中奖所得应纳个人所得税=(200000-60000)×20%=28000(元)
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