问题 问答题 计算题

某大学教授今年7月的收入情况如下:

(1)工资收入980元;

(2)学校发上半年奖金3600元;

(3)担任兼职律师取得收入80000元。从中捐给“希望工程” (教育)基金会40000元;

(4)取得稿酬所得3800元;

(5)出售自有自用6年的家庭唯一住房,扣除当初购买公房的价格和售房时按规定支付的有关税费后,取得净收入12万元。

要求:请按上述条件分项计算周教授7月份应缴纳的个人所得税。

附:工资、薪金所得适用税率表

工资、薪金所得适用税率表

答案

参考答案:

(1)7月份工资应纳个人所得税=(980-800)×5%=9(元)

(2)7月份所获上半年奖金应纳个人所得税=3600×15%-125=415(元)

(3)律师费收入应纳个人所得税: ①未考虑捐赠因素时,应纳税所得额=80000×(1-20%)=64000(元) ②考虑捐赠因素时,应纳税所得额=64000-64000×30%=44800(元) ③律师费收入应纳个人所得税=44800×30%-2000=11440(元)

(4)稿酬所得应纳个人所得税=(3800-800)×20%×(1-30%) =420(元) (5)出售自有自用6年的家庭唯一住房取得的净收入,免征个人所得税。

阅读理解

Secretary needed
Shenzhen Computer Sales Company is looking for a full-time secretary(a lady aged 22-30).
Must have excellent typing, telephone, and computer skills.
60,000yuan a year.
Send your resume(简历) to:
Shenzhen Computer Corner, 518000
Or email us: Shenzhenppp@163.com
Delivery Person Wanted (A man aged 18 to 40)
Part-time.
Driver’s license required.
Must be able to work in evenings and on weekends.
10.00yuan per hour.
Call 5780505 to tell your information to Miss Zhang , or come to visit us(No.2906, LP Road, KFC, Shenzhen) at business hour(518112).
Looking for a Japanese Teacher
Shenzhen Foreign language School is looking for a full-time female Japanese teacher. Must have at least two years’ experience (under 35 years old).
Call Mr. Smith for an appointment.
Tel:6790393
E-mail: MKSD@126.com
Web: http://SZFS.com.cn
 
小题1:How much can a secretary make one month?
a.      60,000yuan.   b. 6,000yuan  c. 50,000yuan  d. 5,000yuan
小题2:Who can apply(申请) for the job as a secretary?
a. Miss Li, 25 years old, having a driver’s license
b. Mr. Wang, 24 years old, having typing, telephone and computer skills
c. Miss Zhang, 20 years old, having typing, telephone, and computer skills
d. Mrs. Lin, 29 years old, having typing, telephone, and computer skills.
小题3: What number should you call to be a delivery person for KFC?
a. 5780505  b. 518000  c. 6790393  d. 518112
小题4:Which of the following is NOT true?
a. As a delivery man in KFC, you can get 10.00yuan per hour.
b. Mrs Zhao can work in evenings and on weekends, so she can work as a delivery person.
c. Shenzhen Foreign Language School is looking for a Japanese teacher.
d. You can’t apply for the teaching job if you have just graduated this year.
小题5:Where can we find these advertisements?
a. In a book on traveling.
b. In a newspaper in Shenzhen.
c. In Mrs Smith’s QQ zone(空间)
d. On Shenzhen Computer Sales Company’s website.
单项选择题