全年奖金150000+12=12500(元)，适用25％的税率，速算扣除数为1005元。 全年一次性奖金应纳的个税=150000×25％-1005=36495(元) 合计应缴纳的个人所得税=10140+36495=46635(元)(1分) (2)还原为税前应纳税所得额计算个人所得税。 应纳的个税=8000+(1-20％)×20％=2000(元)(1分) (3)两处稿酬所得应该分别计税。第一份稿酬由于500元小于800元，所以无需缴纳个税。 稿酬个人所得税=(1200-800)×20％×(1-30％)=56(元)(1分) (4)捐赠扣除限额=35000×(1-20％)×30％=8400(元) 实际捐赠5000元小于扣除限额，所以5000元可以全额扣除。 兼职应纳的个人所得税=[35000×(1-20％)-5000]×30％-2000=4900(元)(1分) (5)A国取得特许权使用费的抵免限额=38000×(1-20％)×20％=6080(元)<7600(元)，不用在我国补税； B国取得股息所得的抵免限额=10000×20％=2000(元)>1000(元)，在中国补税2000-1000=1000(元)。(1分) (6)李先生取得的股权奖励应按照“工资薪金所得”缴纳个人所得税；个人一次性缴税有困难的，可根据实际情况自行制定分期缴税计划，在不超过5个公历年度内(含)分期缴纳，并将有关资料报主管税务机关备案。(1分) 【英文答案】 ( 1 ) Company and individual withdraw and pay housing fund and social security at ratios regu1ated by the People' s government at or above province level with exemption of income tax. Individual income tax payable on annual wages and compensation = [(12800-2300-3500×20% -555 ] × 12 = 10140 (Yuan) Annual bonus is 150000/12 = 12500 (Yuan), which applies to 25% tax rate. Quick deduction should be 1005 Yuan after calculation. Individual income tax payable on annual merit bonus = 150000×25%- 1005 = 36495 (Yuan) Total individual income tax payable = 10140+36495 = 46635 ( Yuan ) ( 3 point) (2) It should restore to taxable income before tax to calculate individual income tax. Individual income tax payable = 8000/( 1-20 % ) × 20 % = 2000 (Yuan) ( 1 point) (3) The two remunerations should be tax separately. Since 500 Yuan is 1ess than 800 Yuan, it shou1d not be taxed. Individual income tax on remuneration = (1200-800) ×20% × ( 1-30% )= 56 (Yuan)(2 point) (4) limit on contribution deduction = 35000 × ( 1-20% ) ×30% = 8400 (Yuan) Actual contribution is 5000 Yuan, which is less than the contribution deduction limit. Therefore, 5000 Yuan can be deducted in full amount. The individual income tax payable from part-time job is = [ 35000 × ( 1-20% ) -50001 ×30% -2000 = 4900 (Yuan) ( 2 point) (5) limit on royalties deductions of Country A is = 38000 × ( 1 - 20% ) × 20% = 6080 (Yuan) < 7600 (Yuan). Therefore, no make-up tax payment is needed. limit on dividend received deduction of Country B is = 10000 × 20% = 2000 (Yuan) > 1000(Yuan). Make-up tax payment shou1d be made in China: 2000-1000 = 1000 (Yuan) ( 2 point) (6) Mr. lee should pay individual income tax on his acquisition of stock option bonus as "wages and salaries". If individual has difficulties in making lump- sum tax payment, he can make customized installment tax payment based on the actual circumstances. The installment tax payments should be made in no more than five calendar years (including the fifth year) , and filed to tax authorities with related information. ( 1 point) 4．【答案】 (1)A公司来自B公司的股息所得，符合间接抵免条件，因为A公司对B公司的直接持股比例超过20％。(1分) (2)A公司直接缴纳的来自B公司股息的预提所得税为50万元。 B公司所纳税额属于由A公司负担的部分=(本层企业就利润和投资收益所实际缴纳的税额+符合规定的由本层企业间接负担的税额)×本层企业向一家上一层企业分配的股息(红利)÷本层企业所得税后利润额=400×1000+3600=111．11(万元) A公司来自B公司的所得直接缴纳和间接负担的税额=50+111．11=161．11(万元)(2分) (3)A公司来自B公司股息所得调整后的应纳税所得额=境外股息、红利税后净所得+该项所得直接缴纳和间接负担的税额之和一计算企业应纳税所得总额时已按税法规定扣除的有关成本费用中与境外所得有关的部分=950+161．11-20=1091．11(万元)(1分) (4)抵免限额=1091．11×25％=272．78(万元) 直接缴纳和间接负担的税额为161．11万元，按照161．11万元抵免。 需补缴的税款=272．78-161．11=111．67(万元)(2分) 四、综合题 1．【答案】 (1)杂粮、面粉、玉米面属于初级农产品，适用13％的税率；自2012年1月1日起，从事蔬菜批发、零售的纳税人销售的蔬菜免征增值税；速冻食品、方便面、副食品等不属于初级农产品，适用税率为17％。 (责任编辑：admin) |