问题已解决
我?guī)焦窭钅碁槟掣咝5囊幻?2019年取得工資收入60000元,同時兼職于某獨立??妥淌?當(dāng)年取得兼職講課費收入52000元,當(dāng)即拿出10000元通過國家機關(guān)贈給遭受自然災(zāi)害的災(zāi)區(qū),則李某2019年應(yīng)納的個人所得稅為 ()元
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您好 稍等計算過程中
2021 12/25 15:35
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朱小慧老師 
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2021 12/25 15:42
綜合所得所得額=60000+52000*(1-20%)*(1-20%)-60000=29120
捐贈限額=29120*30%=8736
個稅等于(29120-8726)*0.03=611.52
小伍 
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2021 12/25 15:52
老師你好,請問52000*(1-20%)*(1-20%)-60000是怎么來的?
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朱小慧老師 
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2021 12/25 16:03
稍等更正下多寫了個(1-20%)
更正如下
綜合所得所得額=60000+52000*(1-20%)-60000=41600
捐贈限額=41600*30%=12480 沒有超過限額扣除10000
個稅等于(41600-10000)*0.03=1248
小伍 
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2021 12/25 16:24
老師你好,可是答案是948
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朱小慧老師 
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2021 12/25 16:26
抱歉 步驟都沒有錯 最后結(jié)果錯了
綜合所得所得額=60000+52000*(1-20%)-60000=41600
捐贈限額=41600*30%=12480 沒有超過限額扣除10000
個稅等于(41600-10000)*0.03=948
小伍 
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2021 12/25 17:11
老師你好,請問綜合所得額為什么不用扣除專項扣除數(shù)(工薪收入的22%)?
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朱小慧老師 
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2021 12/25 17:13
這個題干里面沒有專項扣除數(shù)呀
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