问题 问答题

中国公民陈明先生2006年12月份取得以下收入:(1)月工资3000元;(2)出版长篇小说获稿酬2万元;(3)参与某商场有奖销售活动中三等奖3000元。请问:陈明先生2006年12月份应缴纳多少个人所得税,法律依据是什么

答案

参考答案:

陈明先生2006年12月份应缴纳个人所得税:

(1)工资所得应纳税额:

3000-1600=1400(元)

超过500元至2000元部分为:1400-500=900(元)

该部分税率为10%:900×10%=90(元)

该部分税率为5%:500×5%=25(元)

(2)稿酬所得应纳税额:20000-20000×20%=16000(元)

16000×20%×(1-

)=2240(元)

(3)偶然所得(中奖所得)应纳税额:

3000×20%=600(元)

陈明2006年12月应纳个人所得税额:90+25+2240+600=2955(元)

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What is your favourite colour? Do you like yellow, orange, red?   小题1:  . Do you prefer greys and blues? Then you are probably quiet, shy, and you would rather follow than lead. You tend to be pessimist(悲观主义者). At least, this is what psychologists tell us, and they should know, because they have been seriously studying the meaning of colour preference, as well as the effect that colours have on human beings. 小题2:   . If you happen to love brown, you did so, as soon as you opened your eyes, or at least as soon as you could see clearly.

   小题3:   . A yellow room makes most people feel more cheerful and more relaxed than a dark green one; and a red dress brings warmth and cheer to the saddest winter day.   小题4:  . A black bridge over the Thames River, near London, used to be the scene of more suicides(自杀) than any other bridge in the area---until it was repainted green. The number of suicide attempts immediately fell sharply. Perhaps it would have fallen even more if the bridge had been done in pink or baby blue.

  小题5:  . It is an established fact that factory workers work better, harder, and have fewer accidents when their machines are painted orange rather than black or grey.

A.On the other hand, black is depressing.

B.They tell us, among other facts, that we do not choose our favourite colour as grow up --- we are born with our preference.

C.The rooms are painted in different colours as you like.

D.If you do, you must be an optimist(乐观主义者), a leader, an active person who enjoys life, people and excitement.E. Light and bright colours make people not only happier but more active.

F. Life is like a picture or a poem, full of different colours.

G. Colours do influence our moods---there is no doubt about it

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