個(gè)人所得稅法(英文版)(編輯修改稿)
2025-07-19 04:19 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 yuan = 1000 yuanTax payable for the month = 1000 yuan 10% 25 yuan = 75 yuan Example3 Mr. Jiang earns wage,bonus of 2000 yuan to 3000 yuan each month and has paid the ine tax already. At the year end,he obtains one lumpsum bonus of 9000 to pute the ine tax payable. 9600 yuan 247。12 = 800 yuanThe applicable tax rats is 10% and the quick deduction is 25 yuanThe ine tax payable = 9600 yuan 10% 25 yuan = 935 yuanExample4 Mr. Lin ears wage and salary of 1900 yuan each month .At the year end, he gets one lumpsum bonus of 2500 to pute his ine tax payable. [2500 yuan — (2000 yuan—1900 yuan)]247。12 = 200 yuanThe applicable tax rats is 5% and qiuck deduction is 0.Mr. Lin’s ine tax payable = [2500 yuan —(2000 yuan —1900 yuan)]5%= 120 yuanExample5 One Individual Industrial Household Mr. Qian has revenue of 1,000,000 yuan from business operation for the tax year. The cost and expenses are 800,000 yuan. Try to pute the ine tax payable by Mr. Qian. Taxable ine = 1,000,000 yuan 800,000 yuan = 200,000 yuanIndividdual Ine Tax payable = 200,000 yuan 35% 6750 yuan = 63,250 yuanExample6 One contractor Mr. Huang has derived 100,000 yuan from contracted operation. The deductible expenses allowed are 24,000 yuan. Try to pute the ine tax payable. Annual taxable ine = 100,000 yuan 24,000 yuan = 76,000 yuan Annual ine tax payable = 76,000 yuan 35% 6750 yuan = 19850 yuanExample7 One engineer Mr. Zhao has received the payment of 50,000 yuan from Company A for designing and at the mean time received a payment of 3000 yuan from pany B for advisory services. Try to pute the Individual Ine Tax payable of Mr. Zhao. a. The ine tax payable for the payment of designing services = 50,000 yuan (1 – 20%)30% 2000 yuan = 10,000 yuan b. The ine tax payable for the payment of advisory services = (3000 yuan – 800 yuan) 20% = 440 yuan c. The total ine tax payable: 10,000 yuan + 440 yuan = 10,440 yuan Example8 Actor Zhao got remuneration of 60,000 yuan for one performance. The performing pany borne Individual Ine Tax for him. Try to the tax payable . Taxable in = (60,000 yuan – 7000 yuan)(1 – 20%)247。[1 – 40%(1 – 20%)] = yuan Tax payable = yuan 40% 7000 yuan = yuanExample9 One auther Mr. Zhou receives one payment for remuneration of 20,000 yuan on his work. Try to pute the tax payable. Taxable ine = 20,000 yuan (1–20%) = 16,000 yuan The statutory ine tax payable = 16,000 yuan 20% = 3,200 yuan The statutory tax reduction amount = 3,200 yuan 30% = 960 yuan The actual Individual Ine Tax payable = 3,200 yuan–960 yuan = 2,240 yuanExample10 Professor Li provides the use right of his patent to one pany and receives one payment of 100,000 yuan. Try to calculated the in tax paya
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