问答题

杰克为在华工作的外籍人士,在中国境内无住所,杰克已经在中国境内居住满5年,
2013年是在中国境内居住的第6年且居住满1年,取得收入如下:
(1)每月从中国境内任职企业取得工资收入25000元;从境外取得工资折合人民币15000元,每月以实报实销方式取得住房补贴2000元,不能提供在中国境外同时任职的证明。
(2)2013年回国探亲两次,分别是5月5日离境、5月26 日返回,12月离境,12月10日返回。两次探亲从境内任职企业取得探亲费各18000元。
(3)2013年7月将境内一处门面房出租,租赁期限1年,月租金7000元,当月发生修缮费1200元(不考虑其他税费)。
(4)8月份杰克发表一篇关于中外文化差异的小说,取得稿酬12000元。
(5)从境内外商投资企业取得红利12000元。
(6)10月份取得境内非任职公司支付的董事费收入30000元,通过国家机关向农村义务教育捐款10000元。
要求:根据以上资料,按照下列序号计算回答问题,每问需要计算出合计数。
(1)计算杰克每月工资薪金收入应缴纳的个人所得税。
(2)计算杰克取得探亲费缴纳个人所得税。
(3)计算杰克7、8月份取得租金收入应缴纳的个人所得税。
(4)计算杰克发表小说取得收入应缴纳的个人所得税。
(5)计算杰克取得股息应缴纳的个人所得税。
(6)计算杰克取得董事费收入应缴纳的个人所得税。

【参考答案】

(1)外籍个人以实报实销的形式取得住房补贴免征个人所得税,应缴纳个人所得税=(25000+15000-4800)×30%......

(↓↓↓ 点击下方‘点击查看答案’看完整答案、解析 ↓↓↓)
热门 试题

单项选择题
We need to follow the lead of Britain's families and put in the hard work to renew the contract between the generations.You don't get a better Britain by chance-you have to build it.Nor are we likely to overcome the divides facing our country by accident-we have to unify it.But when it comes to ensuring that Britain works for all generations,young and old,as a society we too often leave il to chance,something families would never do.The giving and taking of the generational contract,in which we support young and old,feels like the natural order of things.Cont.ributing when we can and being looked after when in need is what we do every day as 14 million parents bring up their children.And just as that contract underpins our families,it has long underpinned our socieLy and welfare state.But this intergeneraLional conLiact is under pressure.We are already failing to provide the social care our older generations deserve,need and expect.And this is before the real pressures,and a~24bn bill,from delivering on our health and care obligations in an ageing society arrive in the next decade.Solution after solution has been panned,binned or pushed into the long grass by government after government.The need co renew our intergenerational conLract is clear and urgenl,bul doing so is far from easy.It requires new thinking and tough trade-offsPfrom how we deal wich the fiscal pressures of an ageing society in a way that is generationally fair,to how we deliver the housing young people need while respecting the communities everyone values.And the polit,ics are far from straightforward.Renewal should involve an agenda appealing to all generations,but voters'party preferences have never been so starkly divided by age.This state of affairs-with the Conservatives reliant on older people who are most likely to vote,and Labour sitting on a lead amongst younger generations who represent the fucure of British elections-is not desirable for the parties themselves or our counlry as a whole.We need our political leaders co rise to this challenge with an appeal to all generations.It can be done,as the forthcoming final report of the Incergenerational Comm]ssion will lay out.We can deliver the health and care older generations deserve,withoul simply asking younger workers to bear all the costs.We can do more to promote educacion and skills,especially for those who have not chosen on the university route.We can provide more security for yoimg people,from the jobs they do to the homes they renL.And we can show younger generations thal owning a home is a realit,y not a dislanl prospect in 21st-century Britain.Such an appeal across generations is che route to building a better Bricain-and a more united one,too.Which of the following sliould be considered in the new social COJitract according to the last paragraph?
A.AnewformofprogressiveproperlyLaxation
B.Financialsupponfortheyounginhighereducation
C.Theresponsibilityfortheyoungtosupporttheold
D.Theimprovementoftheeniploymentandrentalsecurily