问题已解决
某居民個人為獨生子女。2019年工資、薪金所得為30萬元,個人繳納社保和住房公積金4萬元。勞務報酬2萬元,稿酬1萬元。該納稅人有兩個小孩在讀小學,均由其扣除子女教育專項扣除,納稅人父母健在且均已滿60歲。計算其當年應納個人所得稅。
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計算其當年應納個人所得稅=(30-6-4-2*1000*12/10000-1000*12/10000)*0.20-1.6920
2021 12/02 11:20
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2021 12/02 11:25
老師,請問我這樣對嗎
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2021 12/02 11:27
稿酬要在扣除20%費用基礎上再減按70%
FAILED
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家權老師 
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2021 12/02 11:28
計算其當年應納個人所得稅=(30-6-4-2*1000*12/10000-1000*12/10000+2*(1-0.2)+1*(1-0.2)*0.7)*0.20-1.6920=2.02萬
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2021 12/02 11:41
好的,謝謝老師
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2021 12/02 11:42
請問那個獨生子女贍養(yǎng)老人是不是應該按照每月2000算呢。非獨生1000
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2021 12/02 11:49
是的,就是你那個計算公式,獨子贍養(yǎng)老人是2000
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