居民吴某为某大学2020届毕业生,2020年6月毕业,其当年取得收入及部分支出如

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问题 居民吴某为某大学2020届毕业生,2020年6月毕业,其当年取得收入及部分支出如下: (1)7月,吴某毕业后进入A企业开始就业,每月从单位领取扣除社会保险费用及住房公积金后的工资薪金收入为12000元,无专项附加扣除和其他扣除。 (2)8月因实名举报某企业的污染行为获得当地环保部门奖励20000元。 (3)年底取得年终奖32000元,吴某选择单独计税,从中拿出10000元通过国家机关捐给公益事业并选择从年终奖所得中扣除。(4)吴某当年预扣预缴个人所得税金额为300元。 要求:根据上述资料,按照下列序号回答问题,如有计算需计算出合计数。(1)计算2020年7月吴某取得的工资薪金所得应预扣预缴的个人所得税。(2)回答吴某8月获得环保部门的奖金应如何缴纳个人所得税并简要说明理由。(3)说明吴某公益性捐赠应在何时扣除,并计算吴某取得年终奖应纳的个人所得税。(4)计算吴某取得2020年综合所得应缴纳的个人所得税税额。(5)吴某是否可以免于办理个人所得税综合所得汇算清缴,并说明理由。

选项

答案

解析 (1)

7月吴某取得的工资薪金所得应预扣预缴应纳税所得额=12000-5000×7=-23000(元),小于0,无需预扣预缴个人所得税。
(2)

应纳税额为0
理由:个人举报、协查违法行为获得的奖金免征个人所得税。
The tax payable is 0
the bonus obtained by individuals for reporting and assisting in the investigation of illegal acts is exempt from tax。
(3)

居民个人取得全年一次性奖金所得,且按规定采取不并入综合所得而单独计税方式处理的,公益捐赠支出扣除限额,直接按全年一次性奖金所得应纳税所得额计算限额扣除或全额在取得当期扣除。捐赠扣除限额=32000×30%=9600(元),小于实际捐赠金额10000元,所以只能扣除9600元。
(32000-9600)÷12=1866.67(元),税率为3%。
年终奖应纳个人所得税=(32000-9600)×3%=672(元)
For individual residents who receive annual one-off bonus income and are not incorporated into comprehensive income but are taxed separately according to the regulations, the expenditure of public welfare donations shall be deducted from the itemized calculation limit, which shall be deducted directly according to the taxable income amount of annual one-off bonus income, or the full amount shall be deducted in the current period.Donation deduction limit = 32,000 ×30% =RMB 9600, less than the actual donation amount of RMB 10,000, so only RMB 9600 can be deducted.(32000- 9600) ÷12 = RMB 1866.67, the tax rate is 3%.Individual income tax payable for year-end bonus =
(32000-9600) × 3% = RMB 672
(4)
(12000×6-60000)×3%=360(元)
(12000×6-60000)×3%=RMB 360
(5)
可以免于办理。 理由:吴某需补税360-300=60(元),小于400元。 在办理2019年度和2020年度的综合所得年度汇算清缴时,2019年1 月1 日至2020年12月3 1日居民个人取得的综合所得,年度综合所得收入不超过12万元且需要汇算清缴补税的,或者年度汇算清缴补税金额不超过400元的,居民个人可免于办理个人所得税综合所得汇算清缴。
It may be exempted from the final settlement of comprehensive income of individual income tax.
Reason: Wu needs to pay taxes 360-300=RMB 60, less than RMB 400.When handling the annual final settlement and payment of comprehensive income for the years 2019 and 2020, the annual comprehensive income obtained by individual residents from January 1, 2019 to December 31, 2020 does not exceed RMB 120,000 and the final settlement and payment of supplementary tax is required, or the annual final settlement and payment of supplementary tax does not exceed RMB 400,Individual residents may be exempted from the final settlement of comprehensive income of individual income tax.
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