问题已解决
老师,这道题应部交多少个税,请帮我列出计算公式过程,谢谢



同学你好,
正常情况下,应缴纳个人所得税
1200000*0.35-65500=354500
根据目前优惠政策,100万以内可以减半征收
2022 11/01 19:19

84785043 

2022 11/01 19:20
那个残疾人政策减免税额不用减去吗

芳儿 老师 

2022 11/01 19:24
题目中,减免税额是100万内的减半
100*0.35-6.55-0.6*100/120=27.95
27.95/2=13.975
100万的实际征收 13.975
20万的实际征收 20*0.35-6.55-0.6*2/12=0.35
实际征收 13.975+0.35=14.325
仅供参考,希望能帮助到你,祝你生活愉快

84785043 

2022 11/01 19:25
意思,100万以内减半税额如题答案是139750.也就是要补交,1200000*0.35-65500=354500-139750=214750是吗?
而不是1200000*0.35-65500-60000*200000/1200000=344500吗?

芳儿 老师 

2022 11/01 19:31
总得应纳税所得额120*0.35-6.55-0.6=34.85
这边可以减免的6000元
然后100的里头免13.975
34.85-13.975=20.875是这个金额