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老師這題怎么算的呢? 看到這題的時候,不知道用什么知識點(diǎn)
FAILED
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同學(xué)請稍等,我來幫你解答
2023 12/24 15:18
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2023 12/24 15:33
境外所得=40000*0.8*0.7=22400元
境內(nèi)所得=50000*0.8=40000元
全部綜合所得額=22400+40000=62400元
全部綜合所得應(yīng)納稅所得額=62400-60000=2400元
全部應(yīng)納稅額=2400*0.03=72元
來源國外的綜合所得額抵免限額=72*22400/(22400+40000)=25.85元
應(yīng)那個人所得稅=72-25.85=46.15元
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2023 12/24 15:56
老師為什么要乘以0.03呀?
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木木老師 
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2023 12/24 15:58
應(yīng)納稅額=應(yīng)納稅所得額*稅率,0.03是適用的稅率。
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