個(gè)人所得稅法資料

1、挨第把15藹章 巴個(gè)人所得稅板法斑Chapter壩 15 In艾dividua背l Incom敗e Tax板Who are盎 the in八dividua阿ls liab暗le to I奧ndividu稗al Inco頒me Tax?骯What is氨 the in敗come fr唉om sour頒ces wit鞍hin Chi扳na?盎What is半 the in按come fr白o(hù)m sour埃ces out阿side Ch哎ina?敖What in背come ea霸rned by昂 an ind柏ividual哎 is sub唉ject to愛(ài) Indivi壩dua懊l Incom阿e

2、 Tax?邦How to 案compute拌 the ta班xable i斑ncome i霸f the i艾ndividu壩al inco氨me is i叭n forei邦gn curr背ency, i氨n kind 俺and/ or安 in sec把urities扒?背What do拜es wage吧, salar頒y incom翱e inclu澳de spec辦ificall擺y?岸How are百 salari頒es and 八wages a叭ssessed愛(ài) for In胺dividua捌l Incom般e Tax p把a(bǔ)yable?礙How is 敖the 頒“斑additio版na

3、l ded白u(yù)ction 擺for exp佰enses柏”挨 regula搬t(yī)ed for扳 wages 皚and sal跋aries?吧How to 礙compute跋 the in按come ta澳x payab癌le on t壩he bonu絆s incom八e on th柏e year-跋end in 擺one pay敗ment?拌How to 礙compute氨 the in昂come ta八x payab唉le on t斑h(yuǎn)e inco靶me of w艾elfare 挨in kind氨?般How to 拌compute懊 the in八come ta昂x payab捌le on t

4、拜he inco鞍me stoc扮k optio搬ns of e藹mployee壩s of en敗terpris伴es?扒How is 耙severan敗ce pay 骯taxed?斑How to 斑compute白 the In巴dividua八l Incom般e Tax p扳ayable 稗on the 背economi岸c compe疤nsation白 receiv八ed due 鞍to term扮ination俺 of lab跋our con壩tract?爸What in拔come is巴 includ般ed in t拌he prod昂uction 扒and bus拜iness o俺p

5、eratin靶 income爸 earned隘 by Ind爸ividual搬 Indust挨rial an巴d Comme案rcial H笆ousehol昂ds?安How to 版calcula背te the 扒taxable霸 income背 of ind鞍ividual把 Indust暗rial an奧d Comme癌rcial H疤ousehol阿ds?吧What ar昂e the r皚ules co頒ncernin啊g deduc氨tions f傲or Indi八vidual 哀Industr隘ial and癌 Commer奧cial Ho吧usehold哎s?百How to 爸de

6、duct 柏the tax阿es and 扳industr般ial and半 commer埃cial ad癌ministr安ative f按ees pai拜d by In啊dividua背l Indus絆trial a啊nd Comm伴ercial 澳Househo吧lds?八How do 白single 癌proprie瓣torship昂 enterp按rises c八ompute 搬and pay岸 income挨 tax pa扒yable o霸n their班 produc拌tion an絆d busin百ess inc啊ome?疤How to 班l(xiāng)evy in昂come ta熬x pa

7、yab隘le by t案he inve隘stors o拔f singl白e propr矮ietorsh艾ip and 啊partner氨ship en岸terpris胺es by m安ode of 扮adminis阿trative扒 assess佰ment?敖How do 叭single 班proprie白torship白 and pa奧rtnersh稗ip ente扳rprises霸 comput安e and p胺ay inco案me tax 礙payable般 on the癌ir inte稗r(nóng)est, d絆ividend柏 and bo辦nus inc擺ome as 辦return 扒fr

8、om th凹eir inv癌estment疤?拔How is 盎income 叭f(wàn)rom co瓣ntracte八d or le矮ased op耙eration邦 of ent艾erprise案s or in把stituti辦ons ass唉essed f俺or Indi耙vidual 柏Income 凹Tax?頒How is 頒income 熬from re八munerat八ion for笆 person哀al serv拌ice ass胺essed f八or Indi胺vidual 挨Income 安Tax pay按able?哀How to 胺treat t扮he rece藹ivables皚

9、unreco霸verable骯 and th阿e busin八ess los扒ses inc扳urred b扮y Indiv芭idual I昂ndustri埃al and 靶Commerc矮ial Hou頒seholds案?案What ex瓣penses 哀are not傲 allowe疤d for d礙eductio擺ns for 傲Individ搬ual Ind唉ustrial澳 and Co拔mmercia澳l House藹holds?襖What ar邦e the r按ules co絆ncernin吧g the d敗eprecia巴tion of襖 the fi凹xed ass癌ets

10、of 啊Individ芭ual Ind盎ustrial襖 and Co胺mmercia盎l House藹holds?把How to 襖deduct 奧the exp盎enses c骯oncerni靶ng inta把ngible 斑assets 唉used by襖 Indivi百dual In傲dustria擺l and C胺ommerci按al Hous壩eholds?骯How do 版Individ隘ual Ind癌ustrial阿 and Co唉mmercia搬l House巴holds c百ompute 搬t(yī)heir i昂ncome t鞍ax paya百ble?頒How add八itio

11、nal盎 income版 tax is把 levied百 on rem拔unerati壩on inco般me that拜 is exc礙essivel愛(ài)y high 捌at one 澳payment案?奧How is 哀author爸愛(ài)s remun伴eration拜 income班 assess矮ed for 愛(ài)Individ邦ual Inc啊ome Tax班 payabl傲e?隘How is 矮income 藹from ro礙yalties扒 assess敗ed for 吧Individ八ual Inc骯ome Tax柏 payabl氨e?安How is 罷income 絆from le埃

12、ase of 翱propert半y asses百sed for扒 Indivi艾dual In邦come Ta巴x payab罷le?奧How is 傲income 白from tr捌ansfer 背of prop巴erty as白sessed 叭f(wàn)or Ind愛(ài)ividual百 Income鞍 Tax pa皚yable?鞍How to 胺compute霸 the in礙come ta靶x payab昂le on i搬ncome e罷arned f胺rom auc白tions o哎f paint拔ings an敖d calli唉graphy 傲or anti板ques?百What do矮 th

13、e in巴terest,捌 divide邦nd, bon拔us, con斑tingent盎 income氨 and/ o扒r other疤 income芭 includ哎e speci案fically俺?襖How are頒 intere阿sts, di癌vidends版, bonus岸es, con疤tingent翱 income岸 and/ o絆r other班 income拔 assess霸ed for 唉Individ胺ual Inc巴ome Tax艾 payabl絆e?百How to 安compute唉 the in啊come ta巴x payab擺le on i鞍ncome d翱er

14、ived 板by two 辦individ耙uals or隘 more t拜ogether敖?叭How is 霸donatio疤n incom氨e asses熬sed for靶 Indivi芭dual In凹come Ta癌x payab八le?扮How to 白compute隘 the in凹come ta八x payab熬le in 氨case th哀at the 矮employe巴rs bear爸 the In芭dividua瓣l Incom瓣e Tax f礙or the 隘taxpaye哀rs?隘How is 捌income 奧derived霸 from s笆ources 愛(ài)outsi

15、de阿 China 罷assesse哎d for I拌ndividu班al Inco阿me Tax 伴payable版?岸What ar芭e the m百ain exe拜mptions疤 for In白dividua癌l Incom班e Tax?伴What ki扒nd of b矮ond int愛(ài)erest i白ncome a壩nd earm耙arked s盎aving d捌eposit 拌interes岸t incom啊e are e拔xempt f愛(ài)rom Ind吧ividual艾 Income瓣 Tax as懊 ruled 版by the 暗State?暗What ar襖e the m扮a

16、in red霸u(píng)ctions矮 for In埃dividua瓣l Incom拜e Tax?頒What ar礙e the r伴ules co絆ncernin敖g the m矮ode, ti霸me and 把places 懊for Ind邦ividual奧 Income斑 Tax pa頒yment?背How to 捌report 隘and pay頒 income啊 tax on吧 wages 熬and sal笆aries i跋ncome?絆How to 擺report 挨and pay瓣 income頒 tax th氨e produ擺ction a拌nd busi癌ness op按eration岸

17、 income案 of Ind般ividual盎 Indust叭rial an八d Comme安rcial H耙ousehol熬ds?昂How to 癌report 扮and pay敗 income斑 tax on傲 the in頒come de斑rived b安y enter挨prises 霸and ins耙titutio罷ns from傲 contra隘cting b哎usiness昂es and/安 or lea氨sing bu盎sinesse叭s?瓣How do 昂the inv扒estors 扮of the 傲single 愛(ài)proprie罷torship絆 and pa氨rtner

18、sh藹ip ente辦rprises跋 report吧 and pa骯y their板 income半 tax on哎 produc罷tion an白d busin唉ess inc案ome?霸How to 把report 艾and pay愛(ài) income唉 tax on班 income板 earned藹 by tax版payers 氨from so耙urces o爸utside 隘China?霸納稅義務(wù)人伴判定標(biāo)準(zhǔn)版征稅對(duì)象范圍盎1.居民納稅人俺（負(fù)無(wú)限納稅義襖務(wù)）斑（1）在中耙國(guó)境內(nèi)有住所的八個(gè)人愛(ài)（2）在中頒國(guó)境內(nèi)無(wú)住所，懊而在中國(guó)境內(nèi)居辦住滿一年的個(gè)人懊。斑安“瓣居住滿1年哎”白是指在一

19、個(gè)納稅八年度（即公歷1扳月1日起至12搬月31日止，下扳同）內(nèi)，在中國(guó)背境內(nèi)居住滿36百5日。藹背“敖臨時(shí)離境襖”挨：對(duì)境內(nèi)居住的藹天數(shù)和境內(nèi)實(shí)際挨工作時(shí)間新規(guī)定靶。阿境內(nèi)所得拌境外所得跋翱2.半非居民納稅人（班負(fù)有限納稅義務(wù)版）襖（搬1搬）在中國(guó)境內(nèi)無(wú)奧住所且不居住的盎個(gè)人。敗（百2哀）在中國(guó)境內(nèi)無(wú)啊住所且居住不滿奧一年的個(gè)人。背 敗境內(nèi)所得吧Example背1 Briti扳sh prof隘essor H芭enry ca唉me to C翱hina at癌 invita襖tion fo斑r teach傲ing of 板one yea熬r. Duri按ng that鞍 period扳 , he

20、l阿eft C伴hina tw白ice for埃 busine礙ss trip皚 and vo昂cation 藹for res岸pective巴ly 15 d吧ays and岸 30 day氨s.按 笆Accordi跋ng to C班hinese 唉tax law澳, the t傲wo leav版es were把 tempor百ary abs拔ence fr昂om Chin胺a and e皚ach lea癌ve was 懊not ove版r 30 da皚ys and 按the acc扳umulati佰ve time案 period柏 was le疤ss than爸 90 day案s. Ther

21、板e(cuò)fore ,胺Henry r瓣esided 壩in Chin埃a for o扳ne full啊 year i熬n one t耙ax year頒, he be罷came re襖sident 敗taxpaye巴r of Ch叭inese I搬ndividu奧al Inco懊me Tax.愛(ài)Example絆2 One c版lerk Mr安. Liu h傲as its 板monthly哎 salary埃 of 240骯0 yuan,暗 bonus 爸of 700 哀yuan, o笆ther ta敗xable a安llowanc吧es of 5霸00 yuan骯 and th罷e deduc唉tib

22、le s藹ocial i佰nsuranc絆e expen骯ses of 八600 yua骯n. Try 愛(ài)to comp矮ute the佰 Indivi哀dual In巴come Ta稗x payab挨le. 矮 敗Taxable班 income叭 of the邦 month 把= 2400 啊yuan + 敗700 yua稗n + 500瓣 yuan骯矮2000 yu阿an白挨600 yua柏n = 100哎0 yuan哀Tax pay百able fo稗r(nóng) the m骯onth = 癌1000 yu辦an 百稗10% - 2敖5 yuan 胺= 75 yu傲an 半Example佰3 Mr.

23、 J凹iang ea襖rns wag靶e,bonus跋 of 200搬0 yuan 岸to 3000藹 yuan e暗ach mon笆th and 昂has pai壩d the i罷ncome t昂ax alre敗ady. At搬 the ye伴ar end,熬he obta壩ins one耙 lump-s耙um bonu熬s of 90哎00 yuan巴.Try to背 comput懊e the i骯ncome t拌ax paya案ble. 版 壩9600 yu安an 奧俺12 = 80熬0 yuan拌The app稗licable吧 tax ra矮ts is 1懊0% and 懊the q

24、ui奧ck dedu把ction i拔s 25 yu澳an愛(ài)The inc扳ome tax隘 payabl澳e = 960罷0 yuan 懊壩10% - 2辦5 yuan 辦= 935 y澳uan埃Example拜4 Mr. L背in ears搬 wage a哀nd sala拌ry of 1阿900 yua皚n each 版month .版At the 愛(ài)year en白d, he g辦ets one襖 lump-s按um bonu爸s of 25耙00 yuan百.Try to礙 comput襖e his i頒ncome t叭ax paya耙ble. 半2500 y暗uan 芭襖 (2000

25、 俺yuan斑百1900 yu叭an)癌翱12懊 艾= 200 y爸uan熬The app暗licable澳 tax ra班ts is 5擺% and q暗iuck de安duction擺 is 0.按Mr. Lin愛(ài)芭s incom板e(cuò) tax p隘ayable 啊= 2500癌 yuan 疤霸(2000 y凹uan 敗哀1900 yu斑an)拜辦5%盎= 120 y百u(mài)an巴Example捌5 One I襖ndividu胺al Indu襖strial 藹Househo按ld Mr. 哎Qian ha礙s reven敖ue of 1案,000,00霸0 yuan 翱from bu擺sines

26、s 罷operati叭on for 疤the tax阿 year. 敖The cos壩t and e班xpenses熬 are 80半0,000 y把uan. Tr柏y to co胺mpute t擺he inco把me tax 八payable隘 by Mr.笆 Qian. 哀 捌Taxable俺 income拜 = 1,00百0,000 y岸uan - 8岸00,000 襖yuan = 八200,000絆 yuan唉Individ板dual In懊come Ta班x payab敖le = 20壩0,000 y邦uan 敗拌35% - 6般750 yua邦n = 63搬,250 yu捌an安E

27、xample愛(ài)6 One c八ontract扳or Mr. 拔Huang h拌as deri叭ved 100拌,000 yu稗an from岸 contra敗cted op辦eration皚. The d般eductib搬le expe芭nses al安lowed a奧re 24,0扮00 yuan靶. Try t敖o compu捌te the 埃income 愛(ài)tax pay挨able.癌 敖Annual 捌taxable皚 income藹 = 100,爸000 yua埃n - 24,霸000 yua奧n = 76,熬000 yua盎n 斑 搬Annual 啊income 愛(ài)tax pay凹

28、able = 按76,000 罷yuan 跋耙35% - 6襖750 yua按n = 198按50 yuan案Example隘7 One e拔ngineer笆 Mr. Zh氨ao has 啊receive鞍d the p跋ayment 伴of 50,0昂00 yuan板 from C叭ompany 八A for d埃esignin壩g and a靶t the m把ean tim佰e recei白ved a p稗ayment 鞍of 3000拜 yuan f芭rom com安pany B 阿for adv暗isory s頒ervices耙. Try t氨o compu叭te the 辦Indiv

29、id瓣ual Inc拌ome Tax拔 payabl敖e of Mr俺. Zhao.襖 挨a. The 盎income 跋tax pay隘able fo鞍r the p暗ayment 捌of desi拔gning s挨ervices扮 = 50,0藹00 yuan襖 熬邦(1 襖捌 20%)艾邦30% - 2矮000 yua隘n = 10,稗000 yua芭n礙 芭b. The 壩income 靶tax pay叭able fo背r the p佰ayment 捌of advi胺sory se壩rvices 叭= (3000挨 yuan 般懊 800 yu耙an) 跋壩20% = 4哎40 yua

30、n盎 半c. The 八total i把ncome t八ax paya阿ble: 10鞍,000 yu芭an + 44藹0 yuan 疤= 10,44壩0 yuan 奧Example擺8 Actor疤 Zhao g罷ot remu邦neratio拔n of 60骯,000 yu奧an for 般one per拜formanc版e. The 瓣perform疤ing com挨pany bo吧rne Ind翱ividual叭 Income矮 Tax fo熬r him. 傲Try to 絆the tax靶 payabl翱e .按 耙Taxable哀 incom 藹= (60,0辦00 yuan暗 皚

31、熬 7000 y把uan)昂吧(1 爸按 20%)愛(ài)癌1 骯搬 40%皚巴(1 懊跋 20%) 胺= 62352扒.94 yua白n岸 愛(ài)Tax pay罷able = 斑62352.9胺4 yuan 疤挨40% - 7安000 yua靶n = 179敖41.18 y柏uan拜Example案9 One a巴uther M靶r. Zhou辦 receiv背es one 拌payment礙 for re吧munerat百ion of 扳20,000 按yuan on俺 his wo傲rk. Try扳 to com唉pute th八e tax p皚ayable.瓣 熬 搬Taxable敗 incom

32、e稗 = 20,0版00 yuan絆 唉扮(1埃頒20%) = 把16,000 骯yuan班 般The sta版tutory 疤income 懊tax pay埃able = 般16,000 笆yuan 翱俺20% = 3吧,200 yu跋an頒 拌The sta叭tutory 百tax red辦uction 哀amount 安= 3,200白 yuan 鞍鞍30% = 9笆60 yuan霸 伴T(mén)he act盎ual Ind啊ividual扒 Income澳 Tax pa笆yable =板 3,200 背yuan霸哎960 yua唉n = 2,2霸40 yuan骯Example拔10 Prof霸

33、essor L白i provi版des the癌 use ri班ght of 柏his pat罷ent to 岸one com版pany an白d recei吧ves one哎 paymen拜t of 10奧0,000 y安uan. Tr板y to ca笆lculate拜d the i懊ncom ta把x payab罷le. 阿 疤Taxable岸 income鞍 = 100,斑000 yua凹n 懊埃(1拔挨20%)=80隘,000 yu芭an藹 辦Individ疤ual Inc阿ome Tax版 payabl懊e = 80,爸000 yua耙n 鞍隘20% = 1壩6,000 y靶uan昂

34、Example傲11 One 骯citizen岸 Mr. Gu奧 receiv背es divi鞍dends o胺f 6,000扒 yuan f拔rom the邦 listed骯 compan皚y in on啊e payme俺nt. Try澳 to cal拌culated白 the in敗come ta頒x payab跋le.拌 案Income 白tax pay安able = 啊6,000 y按uan 拌把50%哎哎20% = 6按00 yuan巴Example熬12 Some敗 one le昂ases hi阿s house骯 to oth疤er pers敖on for 唉busines阿s o

35、pera襖tion an斑d recei俺ves hou鞍se rent背al inco唉me of 6柏,500 yu斑an for 凹the cur斑rent mo疤nth . T按he expe佰nses of芭 taxes,懊 Educat扒ional S凹urcharg柏e and r靶epainin罷g expen案ses are瓣 1,500 疤yuan. T埃ry to c佰ompute 扮the amo罷unt of 爸Individ愛(ài)ual Inc邦ome Tax瓣 payabl安e.爸 罷Taxable疤 income俺 = (6,5稗00 yuan吧拌1,500 y鞍u

36、an)啊翱(1拜骯20%) = 稗4,000 y熬uan敗 班Amount 疤of tax 扮payable跋 = 4,00絆0 yuan 熬耙20% = 8艾00 yuan巴Example阿13 Mr. 捌Fang se愛(ài)lls a h凹o(jì)use wi壩th the 爸origina傲l value爸 of 200襖,000 yu芭an and 礙receive啊s 400,0百00 yuan胺 for th斑e sale.哎 The de骯ductibl埃e tax p埃aid rel啊ated to愛(ài) the sa爸le and 熬the exp柏enses a藹re 100,芭000

37、yua埃n. Try 礙to comp按ute the靶 income胺 tax pa八yable.矮 叭Taxable背 income隘 = 400,笆000 yua罷n 哎版 200,00挨0 yuan 拜斑 100,00扒0 yuan 拜= 100,0阿00 yuan搬 熬Income 敗tax pay皚able = 暗100,000癌 yuan 笆罷20% = 2凹0,000 y靶uan傲Example佰14 One 案citizen笆 Mr. Ca八i won 1暗00,000 邦yuan fr把om soci霸al welf扮are lot八tery. T拜ry to c扳alcu

38、lat凹e the i佰ncome t拔ax paya鞍ble . 胺 哀Tax pay胺able = 隘100,000傲 yuan 胺壩 20% = 凹20,000 罷yuan癌要點(diǎn)阿內(nèi)容襖1.扣除方法跋限額扣除罷2.限額計(jì)算方邦法拔分國(guó)又分項(xiàng)稗，即納稅人從中叭國(guó)境外取得的所半得，區(qū)別不同國(guó)鞍家或地區(qū)和不同愛(ài)應(yīng)稅項(xiàng)目，依我熬國(guó)稅法規(guī)定扣除斑標(biāo)準(zhǔn)和稅率計(jì)算把應(yīng)納稅額。皚3.限額抵扣方皚法拜納稅人在境埃外某國(guó)家或地區(qū)把實(shí)際已納個(gè)人所八得稅低于扣除限癌額，應(yīng)在中國(guó)補(bǔ)埃繳差額部分的稅叭款；超過(guò)扣除限般額，其超過(guò)部分哎不得在該納稅年岸度的應(yīng)納稅額中八扣除，但可在以俺后納稅年度該國(guó)奧家或地區(qū)扣除限版額的

39、余額中補(bǔ)扣鞍，補(bǔ)扣期最長(zhǎng)不扳得超過(guò)5年。笆4.境外已納稅斑款抵扣憑證懊境外稅務(wù)機(jī)吧關(guān)填發(fā)的完稅憑拜證原件。艾5.居民納稅人拌境內(nèi)境外所得氨分別扣減費(fèi)靶用、分別計(jì)算應(yīng)盎納稅額。八例題佰15 襖某納稅人在同一懊納稅年度，從A般、B兩國(guó)取得應(yīng)敖稅收入，其中：安在A國(guó)一公司任艾職，取得工資、搬薪金收入696盎00元（平均每礙月5800元）扮，因提供一項(xiàng)專盎利技術(shù)使用權(quán)，案一次取得特許權(quán)背使用費(fèi)收入30扮000元，該兩安項(xiàng)收入在A國(guó)繳笆納個(gè)人所得稅5骯200元；因在隘B國(guó)出版著作獲靶得稿酬收入15罷000元，并在襖B國(guó)繳納該項(xiàng)收岸入的個(gè)人所得稅捌1720元。拜計(jì)算其抵免熬限額，及需要在壩我國(guó)補(bǔ)交的個(gè)稅白

40、。班解析矮:隘其抵扣計(jì)算方法暗如下：把1.A國(guó)所罷納個(gè)人所得稅的芭抵免限額按照我胺國(guó)稅法規(guī)定的費(fèi)耙用減除標(biāo)準(zhǔn)和稅暗率，計(jì)算該納稅把義務(wù)人從A國(guó)取佰得的應(yīng)稅所得應(yīng)吧納稅額，該應(yīng)納柏稅額即為抵免限矮額。跋（1）工資巴、薪金所得。該瓣納稅義務(wù)人從A挨國(guó)取得的工資、半薪金收入，應(yīng)每哀月減除費(fèi)用48骯00元，其余額昂按九級(jí)超額累進(jìn)八稅率表的適用稅胺率計(jì)算應(yīng)納稅額爸。八每月應(yīng)納稅壩額為：氨（5800疤-4800）霸10%（稅率）敗-25（速算扣耙除數(shù)）75（跋元）骯全年應(yīng)納稅皚額為：751佰2（月份數(shù)）氨900（元）扳（2）特許皚權(quán)使用費(fèi)所得。邦該納稅義務(wù)人從叭A國(guó)取得的特許捌權(quán)使用費(fèi)收入，八應(yīng)減除20%

41、的唉費(fèi)用，其余額按笆20%的比例稅盎率計(jì)算應(yīng)納稅額皚，應(yīng)為：白應(yīng)納稅額：八30000（皚1-20%）半20%（稅率）背4800（元絆）瓣根據(jù)計(jì)算結(jié)癌果，該納稅義務(wù)安人從A國(guó)取得應(yīng)瓣稅所得在A國(guó)繳芭納的個(gè)人所得稅澳額的抵免限額為敗5700元（9懊00+4800稗）。其A國(guó)實(shí)際皚繳納個(gè)人所得稅班5200元，低白于抵免限額可以暗全額抵扣，并需般在中國(guó)補(bǔ)繳差額班部分的稅款，計(jì)扳500元（57矮00-5200霸）。版2.B國(guó)所挨納個(gè)人所得稅的伴抵免限額啊按照我國(guó)稅奧法的規(guī)定，該納八稅義務(wù)人從B國(guó)捌取得的稿酬收入敗，應(yīng)減除20%矮的費(fèi)用，就其余案額按20%的稅哀率計(jì)算應(yīng)納稅額背并減征30%，霸計(jì)算結(jié)果為：

42、芭15000（懊1-20%）版20%（稅率）懊（1-30癌%）1680伴（元）版即其抵免限板額為1680元柏。該納稅義務(wù)人矮的稿酬所得在B扮國(guó)實(shí)際繳納個(gè)人吧所得稅1720扮元，超出抵免限哀額40元，不能八在本年度扣減，岸但可在以后5個(gè)芭納稅年度的該國(guó)翱減除限額的余額稗中補(bǔ)減。挨例題埃16 傲（2008年）愛(ài)居住在市區(qū)的中安國(guó)居民李某，為笆一中外合資企業(yè)按的職員，4月1霸日6月30日巴，前往B國(guó)參加挨培訓(xùn)，利用業(yè)余盎時(shí)間為當(dāng)?shù)厝酥形膶W(xué)校授課，胺取得課酬折合人按民幣各1000盎0元，未扣繳稅盎款。矮解析扮:唉應(yīng)繳納的個(gè)人所把得稅1000絆0（1-20礙%）20%壩3=4800（扮元）課本練習(xí)答

43、案：1簡(jiǎn)答題答案哎（1）個(gè)人所得版稅的納稅義務(wù)人隘包括哪些？如何瓣判定居民納稅人瓣和非居民納稅人翱？答：埃1）居民納稅義霸務(wù)人是指在中國(guó)班境內(nèi)有住所，或把者無(wú)住所而在中佰國(guó)境內(nèi)居住滿一叭年的個(gè)人。個(gè)人鞍所得稅的居民納凹稅義務(wù)人包括以阿下兩類：把奧 在中國(guó)境內(nèi)定板居的中國(guó)公民和澳外國(guó)僑民。但不埃包括雖具有中國(guó)皚國(guó)籍，卻沒(méi)有在叭中國(guó)內(nèi)地定居，頒而是僑居海外的艾華僑和居住在中哀國(guó)香港、澳門(mén)和暗臺(tái)灣的同胞。愛(ài)安 從公歷1月1跋日起至12月3爸1日止，居住在板中國(guó)境內(nèi)的外國(guó)襖人、海外僑胞和把中國(guó)香港、澳門(mén)扮和臺(tái)灣同胞。這癌些人如果在一個(gè)澳納稅年度內(nèi)，一暗次離境不超過(guò)3隘0天，或多次離愛(ài)境累計(jì)不超過(guò)9埃0

44、天的，仍應(yīng)視把為全年在中國(guó)境擺內(nèi)居住。捌現(xiàn)行稅法中所指版的拌“把中國(guó)境內(nèi)按”俺，是指中國(guó)內(nèi)地奧地區(qū)，目前還不爸包括中國(guó)香港、罷澳門(mén)和臺(tái)灣地區(qū)埃。岸2）非居民納稅暗義務(wù)人，是指不芭符合居民納稅義安務(wù)人條件的納稅頒義務(wù)人，非居民傲納稅義務(wù)人是敗“柏在中國(guó)境內(nèi)無(wú)住礙所又不居住或者捌無(wú)住所而在境內(nèi)骯居住不滿一年的阿個(gè)人昂”傲。非居民納稅義盎務(wù)人，實(shí)際上只暗能是在一個(gè)納稅拜年度中，沒(méi)有在唉中國(guó)境內(nèi)居住，捌或者在中國(guó)境內(nèi)敖居住不滿1年的挨外籍人員、華僑翱或中國(guó)香港、澳安門(mén)、臺(tái)灣同胞。斑（2）個(gè)人所得啊稅的征稅范圍包伴括哪些？答：暗個(gè)人所得稅的征奧稅范圍包括工資癌、薪金所得，個(gè)昂體工商戶的生產(chǎn)矮、經(jīng)營(yíng)所得，

45、對(duì)八企事業(yè)單位的承哎包經(jīng)營(yíng)、承租經(jīng)唉營(yíng)所得，勞務(wù)報(bào)挨酬所得，稿酬所百得，特許權(quán)使用胺費(fèi)所得，利息、矮股息、紅利所得背，財(cái)產(chǎn)租賃所得捌，財(cái)產(chǎn)轉(zhuǎn)讓所得熬，偶然所得，國(guó)啊務(wù)院確定的其他鞍所得。?。?）個(gè)人所得頒稅的稅率是如何班規(guī)定的？答：敗工資、薪金所得版，個(gè)體工商戶的白生產(chǎn)、經(jīng)營(yíng)所得凹，對(duì)企事業(yè)單位矮的承包經(jīng)營(yíng)、承癌租經(jīng)營(yíng)所得，勞辦務(wù)報(bào)酬所得，使啊用超額累進(jìn)稅率罷；稿酬所得，特挨許權(quán)使用費(fèi)所得氨，利息、股息、叭紅利所得，財(cái)產(chǎn)八租賃所得，偶然岸所得，國(guó)務(wù)院確鞍定的其他所得，凹使用比例稅率。傲（4）我國(guó)居民頒個(gè)人所得稅的稅扮收優(yōu)惠有哪些？答：靶1）下列各項(xiàng)個(gè)佰人所得免納個(gè)人鞍所得稅。芭啊 省級(jí)人民政府

46、挨、國(guó)務(wù)院部委和藹中國(guó)人民解放軍笆軍以上單位，以岸及外國(guó)組織頒發(fā)氨的科學(xué)、教育、壩技術(shù)、文化、體皚育、環(huán)境保護(hù)等奧方面的獎(jiǎng)金。背懊 國(guó)債和國(guó)家發(fā)背行的金融債券利哎息。斑邦 按照國(guó)家統(tǒng)一扳規(guī)定發(fā)給的補(bǔ)貼擺、津貼。柏耙 福利費(fèi)、撫恤哀金、救濟(jì)金。 保險(xiǎn)賠款。瓣辦 軍人的轉(zhuǎn)業(yè)費(fèi)皚、復(fù)員費(fèi)。罷襖 按照國(guó)家統(tǒng)一襖規(guī)定發(fā)給干部、八職工的安家費(fèi)、凹退職費(fèi)、退休工澳資、離休工資、澳離休生活補(bǔ)助費(fèi)鞍。敖唉 關(guān)于發(fā)給見(jiàn)義壩勇為者的獎(jiǎng)金問(wèn)半題。對(duì)于鄉(xiāng)鎮(zhèn)以絆上人民政府或經(jīng)疤縣以上人民政府吧主管部門(mén)批準(zhǔn)成瓣立的機(jī)構(gòu)、有章案程的見(jiàn)義勇為基拌金或類似性質(zhì)的隘組織，獎(jiǎng)勵(lì)見(jiàn)義拜勇為者的獎(jiǎng)金或敗獎(jiǎng)品，免征個(gè)人岸所得稅。柏矮 企業(yè)

47、和個(gè)人按盎照省級(jí)以上人民扮政府規(guī)定的比例癌提取并繳付的住癌房公積金、醫(yī)療把保險(xiǎn)金、基本醫(yī)板療保險(xiǎn)金、失業(yè)哎保險(xiǎn)金，超過(guò)規(guī)阿定的比例繳付的版部分計(jì)征個(gè)人所按得稅。唉 靶對(duì)個(gè)人取得的教叭育儲(chǔ)蓄存款利息拜所得以及國(guó)務(wù)院哀財(cái)政部門(mén)確定的搬其他專項(xiàng)儲(chǔ)蓄存阿款的利息所得。瓣 疤各國(guó)駐華使館、俺領(lǐng)事館的外交代白表、領(lǐng)事官員和百其他人員的所得翱。礙 擺儲(chǔ)蓄機(jī)構(gòu)內(nèi)從事哀代扣代繳工作的拔辦稅人員取得的板扣繳利息稅手續(xù)白費(fèi)所得。氨2）有下列情形扳之一的，經(jīng)批準(zhǔn)頒可以減征個(gè)人所骯得稅。八捌 殘疾、孤老人昂?jiǎn)T和烈屬的所得巴。板愛(ài) 因嚴(yán)重自然災(zāi)巴害造成重大損失稗的。胺鞍 其他經(jīng)國(guó)務(wù)院挨財(cái)政部門(mén)批準(zhǔn)減懊稅的。稗3）下列所得暫奧免征收個(gè)人所得癌稅。霸爸 個(gè)人舉報(bào)、協(xié)拔查各種違法犯罪凹行為而獲得的獎(jiǎng)芭金。隘藹 個(gè)人辦理代扣捌代繳稅款手續(xù)，霸按規(guī)定取得的扣疤繳手續(xù)費(fèi)。扳愛(ài) 個(gè)人轉(zhuǎn)讓自用礙達(dá)5年以上并且埃是唯一的家庭居笆住用房取得的所敗得。班扳 達(dá)到離休、退疤休年齡，但確因扳工作需要，適當(dāng)案延長(zhǎng)離休、退休唉年齡的高級(jí)專家埃，其在延長(zhǎng)離休澳、退休期間的工吧資、薪金所得，把視同退休工資、隘離休工資免征個(gè)般人所得稅。骯艾 對(duì)被拆遷人按敗照國(guó)家有關(guān)規(guī)定傲的標(biāo)準(zhǔn)取得的拆擺遷補(bǔ)償款，免征吧個(gè)人所得稅。敖頒 股權(quán)分置各種伴非流通股