问题已解决
18題,如何計(jì)算,請老師幫我列個(gè)算式。
FAILED
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您好!很高興為您解答,請稍等
2023 10/18 22:52
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2023 10/18 22:57
您好,保險(xiǎn)營銷員、證券經(jīng)紀(jì)人取得的傭金收入,屬于勞務(wù)報(bào)酬所得。
不含增值稅的收入減除20%的費(fèi)用后的余額為收入額16000×(1-20%),展業(yè)成本按照收入額的25%計(jì)算16000×(1-20%)*25%,收入額減去展業(yè)成本以及附加稅費(fèi)后,并入當(dāng)年綜合所得(16000*(1-20%)*(1-25%)*20%=1920
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2023 10/18 23:46
老師,我也是這么算的,可是答案確是288。
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2023 10/18 23:48
答案是138元。是B。為什么
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2023 10/19 04:30
您好,不好意思,并入綜合所得按工資的稅率計(jì)算,還要扣5000的生計(jì)費(fèi)((16000*(1-20%)*(1-25%)-5000)*3%=138
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2023 10/19 05:08
您好,上面題目說的甲保險(xiǎn)公司營銷員 是保險(xiǎn)公司的正式員工。 就是按雇員來交納個(gè)稅的。 按工資薪金報(bào)個(gè)稅 就是按5000的標(biāo)準(zhǔn)計(jì)算。
根據(jù)《財(cái)政部稅務(wù)總局關(guān)于個(gè)人所得稅法修改后有關(guān)優(yōu)惠政策銜接問題的通知》(財(cái)稅〔2018〕164號)第三條的規(guī)定:保險(xiǎn)營銷員、證券經(jīng)紀(jì)人取得的傭金收入,屬于勞務(wù)報(bào)酬所得,以不含增值稅的收入減除20%的費(fèi)用后的余額為收入額,收入額減去展業(yè)成本以及附加稅費(fèi)后,并入當(dāng)年綜合所得,計(jì)算繳納個(gè)人所得稅。保險(xiǎn)營銷員、證券經(jīng)紀(jì)人展業(yè)成本按照收入額的25%計(jì)算。
扣繳義務(wù)人向保險(xiǎn)營銷員、證券經(jīng)紀(jì)人支付傭金收入時(shí),應(yīng)按照《個(gè)人所得稅扣繳申報(bào)管理辦法(試行)》(國家稅務(wù)總局公告2018年第61號)規(guī)定的累計(jì)預(yù)扣法計(jì)算預(yù)扣稅款。
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2023 10/19 07:35
老師,如何分辨是正式員工呢?如何分辨是勞務(wù)報(bào)酬還是工資薪金呢
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2023 10/19 07:42
親愛的您好,開始我也做錯(cuò)了,保險(xiǎn)人員是勞務(wù)報(bào)酬,我也直接按勞務(wù)的稅率去計(jì)算了,我理解為年度匯繳再按工資薪金稅率來匯繳。如果題說是哪個(gè)公司的員工就按工資薪金計(jì)算,說在外面兼職的,預(yù)繳按勞務(wù)稅率計(jì)算,老師講課這一塊是怎么講解按老師的來哈
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2023 10/19 07:48
好的老師
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2023 10/19 07:48
?親愛的,您太客氣了,祝您高分通過考試!?
希望以上回復(fù)能幫助您, 感謝善良好心的您給我一個(gè)五星好評~
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