问题已解决
這是經(jīng)濟(jì)法216頁(yè),請(qǐng)問老師這里為何是36000*3%?還有為何45000--36000?36000從何而來?謝謝
FAILED
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你好,同學(xué)。你可以看一下個(gè)人所得稅綜合所得稅率表
2020 07/26 18:47
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2020 07/26 18:47
這就是個(gè)人所得稅的稅率
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2020 07/26 18:49
它的應(yīng)納稅所得額是45000,適用的是第二級(jí)的稅率。
第一級(jí)的稅率為3%,適用于應(yīng)納稅所得額不超過36000。
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2020 07/26 18:51
查表不就是10%嗎?
FAILED
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2020 07/26 18:52
45000屬于稅率10%,怎么還和3%還有關(guān)系
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2020 07/26 18:56
對(duì)啊,適應(yīng)稅率是10%,和3%有何關(guān)系?
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2020 07/26 20:08
是36000到144000的部分適用10%的稅率,36000以內(nèi)的部分適用3%的稅率
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2020 07/26 20:09
可以按照它的那種算法,也可以按45000*10%-2520=1980
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2020 07/26 20:09
對(duì)啊,現(xiàn)在大于36000,為何還用3%
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2020 07/26 20:10
36000以內(nèi)的部分用3%,超過36000不超過144000的部分用10%
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2020 07/26 20:12
那如果是100000,是不是都是一級(jí)一級(jí)往上推?
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2020 07/26 20:13
楊浩然老師可不是這樣講的,直接查表直接乘以稅率,沒有說超出部分有這樣的算法
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2020 07/26 20:14
上面不是寫了嘛,可以用這種方法,只是比較麻煩。
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2020 07/26 20:15
也可以用應(yīng)納稅所得額乘以適用稅率減速算扣除數(shù)。
45000*10%-2520=1980
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