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税法进校园辅导讲座 PowerPoint PPT Presentation


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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.

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税法进校园辅导讲座

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12


1

2

3


111



=

- 2000-

2800





2000


120091132009100000200002009


100000-20000-200012

35%-6750


8004000

4000

20%

4000



4000020%32000


[400001-20%]30%-2000


22008515002500


[1500+2500-800]20%


20%

70%30

8004000

4000

20%

4000


1


120000


[20000-2000020%]

20%1-30%


20%

8004000

20%4000

4000



1200921000003000


[1000001- 20%+3000-800]

20%


1064


600001- 20%20%

400001- 20%20%


20%

800

4000

20%


800

10%


1200811501250030000


2500-80010%=170

17012=2040


2009120003002000


1-9

2000-300-80020%=180

10-11

2000-300-800-80020%=20

12

2000-300-400-80020%=100


20%


1360002000600002500


[60000-36000+2000-2500]

20%


2200832412120004000


240000-120000-12000-4000

20%


20%


200004000


130%

2

20000-400020%=3200

3=20000-4000-3200

=12800


20%


1


2


3


12


112


2?1122345


31212


12


1 2008203

3 20066

3

2006100


4 200623320061120081231320053




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