问题已解决
1??每月工資收入均為3萬元,每月扣除費(fèi)用5000元,三險一金等專項扣除為4500元,從一月起享受子女教育專項附加扣除1000元沒有減免收入及減免稅額等情況。 2??五月份取得勞務(wù)報酬所得1000元 3??將其擁有的兩處住房中的一套已使用七年的住房出售,取得轉(zhuǎn)讓收入22萬元,房屋造價12萬元,另外支付交易費(fèi)等相關(guān)費(fèi)用4000元 4??儲蓄存款利息收入800元,持股期限為六個月的股息收入1萬元 求該居民個人2019年度應(yīng)納個人所得稅額
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你好,同學(xué),稍等,老師計算完發(fā)你
2024 01/04 13:37
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2024 01/04 13:42
1、工資應(yīng)納稅所得額=30000*12-5000*12-4500*12-1000*12=234000
工資個人所得稅=234000*20%-16920=29880
2、勞務(wù)報酬個人所得稅=(1000-800)*20%=40
3、出售房產(chǎn)個稅=(220000-120000-4000)*20%=19200
4、儲蓄存款利息免稅
股息個稅10000*20%*50%=1000
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2024 01/04 13:46
老師,勞務(wù)報酬1000-800是啥
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2024 01/04 13:48
勞務(wù)報酬不高于4000的,定額費(fèi)用800減去
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2024 01/04 13:51
哦哦,那個股息的??50%又是啥
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2024 01/04 13:51
持股期限在1個月以上至1年(含1年)的,暫減按50%計入應(yīng)納稅所得額
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2024 01/04 13:52
那要是持有超過一年是按多少呀
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2024 01/04 13:56
對個人持股1年以內(nèi)的,上市公司暫不扣繳個人所得稅
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2024 01/04 14:17
好的好的
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2024 01/04 14:54
好的,同學(xué),祝你生活愉快
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