会计从业资格考试《财经法规》——主要税种二十五

1、会计从业资格考试财经法规主要税种二十五（五）个人所得税应纳税所得额1.工资、薪金所得工资、薪金所得，自2011年9月1日起以每月收入额减除费用3500元后的余额，为应纳税所得额。计算公式：应纳税额=应纳税所得额适用税率-速算扣除数=（每月收入额-3500元）适用税率-速算扣除数【注意】2011年9月1日前为2000元，并适用5%-45%的9级超额累进税率，考试中如果考察某人2011年全年工资应缴纳的个人所得税需要分段计算。【例题计算题】小张2012年5月取得工资薪金6000元，计算应纳税所得额和应纳税额。（全月应纳税所得额1500元以下的税率3%；超过1500元不超过4500元的税率10%，速

2、算扣除数为105）【正确答案】应纳税所得额 600035002500（元）；可以用两种方法计算应纳税额。第一种，按照速算扣除数简易方法计算：应纳税额250010%105（速算扣除数）145（元）。第二种，按照超额累进税率定义分解计算：应纳税额15003%（25001500）10%45100145（元）。2.个体工商户的生产经营所得（了解）个体工商户的生产经营所得，以每一纳税年度的收入总额，扣减税法允许扣除的成本、费用以及损失后的余额，为应纳税所得额。应纳税额=应纳税所得额适用税率-速算扣除数=（全年收入总额-成本、费用以及损失）适用税率-速算扣除数3.对企事业单位的承包经营、承租经营所得（了解

3、）4.劳务报酬所得（1）每次收入不足4000元的，减除费用800元应纳税额=（每次收入-800）20%；（2）每次收入超过4000元的，减除费用20%应纳税额=每次收入额（1-20%）20%【注意】如果属于同一事项连续取得收入的，以1个月内取得的收入为一次。【链接】对劳务报酬所得一次收入畸高的，可以实行加成征收：应纳税所得额一次超过2万至5万元的部分，按照税法规定计算应纳税额后，再按照应纳税额加征5成，超过5万元的部分，加征10成。【例题计算题】某人年内共取得5次劳务报酬，分别为3000元；10000元；22000元；30000元；100000元要求计算各次应缴纳的所得税税额。【正确答案】第一

4、次：（3000800）20%440元第二次：10000（120%）20%1600元第三次：22000（120%）20%3520元第四次：2000020%30000（120%）20000 20%1.55200元第五次：2000020%3000020%1.5100000（120%）50000 20%225000元。【例题判断题】个人取得的工资所得按月征收个人所得税，个人取得的劳务报酬所得按年征收个人所得税。（ ）【正确答案】【答案解析】个人取得的工资所得按月征收个人所得税，个人取得的劳务报酬所得按次征收个人所得税。qcwa3ptgz7r4i30ka1dkaghn3xtkknbycudxqa7fhy

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