个人所得税2
2015-06-24 11:12:19 6 举报个人所得税
作者其他创作
大纲/内容
55000（x/12）=80000
是
税前收入x
否
(x*80%-50000)*40%+(50000-20000)*80%*30%+20000*20%*80%
(x-5000)*10%+(5000-3500)*3%
(x-54000)*20%+(54000-18000)*10%+18000*3%
(x-960000)*45%+(x-660000)*35%+(660000-420000*30%)+(420000-108000)*25%+(108000-54000)*20%+(54000-18000)*10%+18000*3%
不用缴税
0（x/12）=1500
3500x=5000
x*20%
9.利息、股息、红利所得
(x-83500)*45%+(83500-58500)*35%+(58500-38500)*30%+(38500-12500)*25%+(12500-8000)*20%+(8000-5000)*10%+(5000-3500)*3%
8.财产转让所得
5000X=8000
f(x)50000
6.特许权使用费所得
4000x
判断收入类型
9000（x/12）=35000
8000x=12500
5.稿酬所得
x*(1-20%)*20%
x=800
x*(1-20%)*20%*(1-30%)
选择收入类型
(x-18000)*10%+18000*3%
x*3%
4500（x/12）=9000
2.偶然所得
80000（x/12）
(x-800)*20%
1500（x/12）=4500
12500x=38500
38500x=58500
(x-12500)*25%+(12500-8000)*20%+(8000-5000)*10%+(5000-3500)*3%
4.劳务报酬所得
(x-8000)*20%+(8000-5000)*10%+(5000-3500)*3%
(x-420000*30%)+(420000-108000)*25%+(108000-54000)*20%+(54000-18000)*10%+18000*3%
20000f(x)=50000
(x-38500)*30%+(38500-12500)*25%+(12500-8000)*20%+(8000-5000)*10%+(5000-3500)*3%
0x=4000
f(x)=x*(1-20)%
7.财产租赁所得
(x-660000)*35%+(660000-420000*30%)+(420000-108000)*25%+(108000-54000)*20%+(54000-18000)*10%+18000*3%
800x=4000
1.工资薪金
(x-58500)*35%+(58500-38500)*30%+(38500-12500)*25%+(12500-8000)*20%+(8000-5000)*10%+(5000-3500)*3%
0x=3500
是
3.年终奖所得
x83500
(x*80%-20000)*30%+20000*20%*80%
（x-800)*20%
58500x=83500
(x-108000)*25%+(108000-54000)*20%+(54000-18000)*10%+18000*3%
（x-3500）*3%
（x-800）*20%*(1-30%)
35000（x/12）=55000
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