This presentation is the property of its rightful owner.
Sponsored Links
1 / 55

税法进校园辅导讲座 PowerPoint PPT Presentation


  • 94 Views
  • Uploaded on
  • Presentation posted in: General

税法进校园辅导讲座. 主讲人:刘伟宇. 目 录. 一、个人所得税法解读 二、 年所得超过12万元自行纳税申报解答 三、部分文件. 序 言. 国际上征收个人所得税有三种类型: 1 、综合所得税制(美国、比利时、加拿大、意大利、墨西哥、挪威、德国、法国等。 2 、分类所得税制(英国) 3 、混合所得税制(日本、韩国). 1 、应 税所得项目 ——11 种. 基本内容. 应税所得项目. 工资薪金所得. 个体工商户生产经营所得. 对企事业承包承租经营所得. 劳务报酬所得. 特许权使用费所得. 稿酬所得. 利息、股息、红利所得.

Download Presentation

税法进校园辅导讲座

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


5577850


5577850

12


5577850

1

2

3


5577850

111


5577850


5577850

=

- 2000-

2800


5577850


5577850


5577850


5577850

2000


5577850

120091132009100000200002009


5577850

100000-20000-200012

35%-6750


5577850

8004000

4000

20%

4000


5577850


5577850

4000020%32000


5577850

[400001-20%]30%-2000


5577850

22008515002500


5577850

[1500+2500-800]20%


5577850

20%

70%30

8004000

4000

20%

4000


5577850

1


5577850

120000


5577850

[20000-2000020%]

20%1-30%


5577850

20%

8004000

20%4000

4000


5577850


5577850

1200921000003000


5577850

[1000001- 20%+3000-800]

20%


5577850

1064


5577850

600001- 20%20%

400001- 20%20%


5577850

20%

800

4000

20%


5577850

800

10%


5577850

1200811501250030000


5577850

2500-80010%=170

17012=2040


5577850

2009120003002000


5577850

1-9

2000-300-80020%=180

10-11

2000-300-800-80020%=20

12

2000-300-400-80020%=100


5577850

20%


5577850

1360002000600002500


5577850

[60000-36000+2000-2500]

20%


5577850

2200832412120004000


5577850

240000-120000-12000-4000

20%


5577850

20%


5577850

200004000


5577850

130%

2

20000-400020%=3200

3=20000-4000-3200

=12800


5577850

20%


5577850

1


5577850

2


5577850

3


5577850

12


5577850

112


5577850

2?1122345


5577850

31212


5577850

12


5577850

1 2008203

3 20066

3

2006100


5577850

4 200623320061120081231320053


5577850


5577850


  • Login