问题 问答题

中国籍演员刘某供职于甲歌舞团,2008年5月份收入情况如下:
(1)工资收入3 800元。随所在单位巡回演出,本单位另付其出场费5 000元;
(2)自行参加由乙单位组织的商业演出,协议出场费60 000元,税款由刘某自己负担;
(3)出版著作一本,获取稿酬所得15 000元;
(4)应约为某电视剧创作主题曲,获得报酬22 000元;
(5)将位于市区的自有私房一套出租给某居民用于生活用房,本月租金收入3 000元 (除营业税以外,不考虑其他税费)。
已知:上述各项收入均由该演员自行申报纳税。
要求:根据上述资料,计算并回答下列问题:
(1)计算刘某当月“工资、薪金所得”项目应纳的个人所得税;
(2)计算刘某当月“劳务报酬所得”项目应纳的个人所得税;
(3)计算刘某当月“稿酬所得”项目应纳的个人所得税;
(4)计算刘某当月“财产租赁所得”项目应纳的个人所得税。

答案

参考答案:“工资、薪金所得”项目应纳个人所得税=[(3 800+5 000)-2000]×20%-375 =985(元)
(2)“劳务报酬所得”项目应纳个人所得税=[60 000×(1-20%)×30%-2 000] +[22 000×(1-20%)×20%]=12 400+3 520=15 920(元)
(3)“稿酬所得”项目应纳个人所得税=15 000×(1-20%)×20%×(1-30%) =1 680(元)
(4)“财产租赁所得”项目应纳个人所得税:
当月应纳营业税税额=3 000×3%=90(元)
当月应纳个人所得税=(3 000-90-800)×10%=211(元)

解析: 刘某随所在单位巡回演出,本单位另付的出场费5 000元,应按“工资、薪金所得”项目计算纳税,不是按“劳务报酬所得”项目计征的;刘某自行参加由乙单位组织的商业演出取得的出场费以及应约为某电视剧创作主题曲,获得的报酬,均属于“劳务报酬所得”项目,分别计征;出版著作获取的稿酬所得计算的应纳税款可以减征30%;自有私房出租,因承租方是作为生活用房,自2001年1月1日起,刘某取得的租金收入,应减按3%计征营业税,再减按10%计征个人所得税。

选择题
单项选择题

In the United States, older people rarely live with their adult children. But in many other cultures children are expected to care (1) their aged parents. In some parts of Italy, the percentage of adult children who (2) with their parents (3) 65 to 70 percent. In Thailand, too, children are expected to take care of their elderly parents; few Thai elderly live (4) . What explains these differences in living arrangements (5) cultures Modernization theory (6) the extended family household to low levels of economic development. In traditional societies, the elderly live with their children in large extended family units for economic reasons. But with modernization, children move to urban areas, leaving old people (7) in (8) rural areas. Yet modernization theory cannot explain why extended family households were never common in the United States or England, or why families in Italy, which is fully modernized, (9) a p tradition of intergenerational living. Clearly, economic development alone cannot explain (10) living arrangements. Another theory associated intergenerational living arrangements with inheritance patterns. In some cultures, the stem family pattern of inheritance (11) . (12) this system, parents live with a married child, usually the oldest son, who then (13) their property when they die. The stem family system was once common in Japan, but changes in inheritance laws, (14) broader social changes brought (15) by industrialization and urbanization, have (16) the (17) .In 1960 about 80 percent of Japanese over 65 lived with their children; by 1990 only 60 percent did-a figure that is still high (18) U.S. standards, but which has been (19) steadily. In Korea, too, traditional living arrangements are (20) : the percentage of aged Koreans who live with a son declined from 77 percent in 1984 to 50 percent just 10 years later. Although most elderly Koreans still expect to live with a son, their adult children do not expect to live with their children when they grow old.

(18)是()

A.by

B.on

C.with

D.in