期末考報稅與現金股利考題 - 所得稅

By Vanessa
at 2007-07-02T23:16
at 2007-07-02T23:16
Table of Contents
上班族小華95年度總收入為598,587(其中包含638元的利息所得及104,725元的現金股利所得)現金股利的可扣抵額為15,212
小華採用標準扣除額.沒有親人可扶養
問題1.請算出96年5月份應納所得稅稅額? 5%
問題2.如果小華不做投資將全部的$的存到銀行,請問96年5月份應納所得為? (利息所得為2,500) 5%
問題3.如果你是小華的會計師.你會給小華什麼建議? 15%
解答1.
598,587-124,638(全部扣除額)-77,000(全部免稅額)=396,949
396,949*0.13=51,603-25,900累進差額=25,703-15,212=10,491
解答2.
全部所得為598,587-104,725-638+2,500 =495,724
495,724-126,500-77,000=292,224
292,224*.13=37,989-25900=12,089
--
Tags:
所得稅
All Comments
Related Posts
請問境外所得

By Leila
at 2007-07-01T21:44
at 2007-07-01T21:44
當存款金額很高時,利息所得稅?

By Quintina
at 2007-06-30T08:48
at 2007-06-30T08:48
94年度綜所稅補稅 8月開單

By Oscar
at 2007-06-27T11:49
at 2007-06-27T11:49
關於扶養

By Wallis
at 2007-06-25T21:35
at 2007-06-25T21:35
郵政儲金法規定免稅之存簿儲金利息

By Frederica
at 2007-06-24T00:50
at 2007-06-24T00:50