问题已解决
30、張某有A、B兩套住宅用于出租,A、B兩套住宅每月各收取租金4 500元。9月份A住宅發(fā)生修繕費用1 000元,不考慮個人出租住房應繳納的其他費用,下列說法中正確的有()。 A . 出租A住宅應繳納的個稅是(4 500-800-800)×10% B . 出租A住宅應繳納的個稅是(4 500-800)×(1-20%)×10% C . 出租A住宅應繳納的個稅是(4 500-1 000)×(1-20%)×10% D . 出租B住宅應繳納的個稅是4 500×(1-20%)×10%
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您好,正確答案是A選項
2022 04/07 15:29
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2022 04/07 15:55
為什么要減兩個800呢?不是應該只減一個嗎?
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2022 04/07 15:56
一個是修繕費用800,一個是4500-800之后沒有超過4000減去800
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2022 04/07 16:04
意思是減去修繕費用之后的租金,沒有超4000的,還要再減去800?
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2022 04/07 16:05
那個D選項是因為它的租金4500,超過4000了,就直接全額計稅?
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2022 04/07 16:05
對的,是這樣的理解的哈
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