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中國公民李某2022年度的收入情況如下: (1)每月工資收入7500元; (2)取得兼職收入25000元; (3)取得稿酬收入為20000元; (4)轉(zhuǎn)讓私有住房一套,取得轉(zhuǎn)讓收入1000000元。該套住房購進(jìn)時(shí)的原價(jià)為750000元,轉(zhuǎn)讓時(shí)支付有關(guān)稅費(fèi)50000元; (5)取得保險(xiǎn)賠款5000元; (6)購買福利彩票,一次中獎(jiǎng)收入28000元。 假如計(jì)稅時(shí)的專項(xiàng)扣除、專項(xiàng)附加扣除和依法確定的其他扣除為15000元。
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你好,同學(xué),需要計(jì)算什么?
2023 12/26 20:52
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2023 12/26 20:53
。 要求:根據(jù)上述材料,回答下列問題: (1)李某綜合所得應(yīng)納稅是( )元。 (2)李某轉(zhuǎn)讓住房應(yīng)納個(gè)人所得稅為( )元。 (3)李某取得保險(xiǎn)賠款應(yīng)納個(gè)人所得稅為( )元。 (4)李某福利彩票一次中獎(jiǎng)收入應(yīng)納個(gè)人所得稅為( )元。 (5)李某2022年應(yīng)納的個(gè)人所得稅合計(jì)是( )元。
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2023 12/26 20:56
老師一一解答,請(qǐng)耐心稍等
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2023 12/26 21:00
李某轉(zhuǎn)讓住房應(yīng)納個(gè)人所得稅為( )元
1000000-750000-50000=200000? ?200000*0.2=40000
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2023 12/26 21:00
(3)李某取得保險(xiǎn)賠款應(yīng)納個(gè)人所得稅為( )元
免稅
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2023 12/26 21:00
(4)李某福利彩票一次中獎(jiǎng)收入應(yīng)納個(gè)人所得稅為( )元。
28000*0.2=5600
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2023 12/26 21:04
(1)李某綜合所得應(yīng)納稅是( )元。
(7500*12+25000*0.8+20000*0.8*0.7)-5000*12-15000=46200
46200*0.1-2520=2100
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2023 12/26 21:05
?(5)李某2022年應(yīng)納的個(gè)人所得稅合計(jì)是( )元。
40000+5600+2100=47700
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