稿费计算机在线,稿酬个税计算器2017年.doc

稿酬个税计算器2017年

稿酬个税计算器2017年

稿酬的个人所得税要如何计算?很多人对此一头雾水，下面是由小编为你精心编辑的17稿酬个税计算器，欢迎阅读!

点击进入》》》》》稿酬个税计算器2017

稿酬所得个人所得税计算方法及举例说明

1、范围界定

稿酬所得，是指个人因其作品以图书、报刊形式“出版、发表”而取得的收入。

2、计税依据

每次收入不超过4000元的，减除费用800元;4000元以上的，减除20%的费用，其余额为应纳税所得额。

3、税率：基本税率为20%，并按应纳税额减征30%，即14%

4、应纳税额的计算

(1)原始收入不足4000元的

应纳税额=(每次收入额-800)×20%×(1-30%)

(2)原始收入在4000元以上的

应纳税额=每次收入额×(1-20%)×20%×(1-30%)

张某2016年2月取得稿酬50000元，

应缴纳个人所得税=50000×(1-20%)×20%×(1-30%)=5600(元)稿酬个税计算器2017年。

5、计征方法：按次计征

(1)以每次出版、发表取得的收入为一次。

(2)同一作品再版取得的所得，应视作另一次稿酬所得计征个人所得税稿酬个税计算器2017年。

(3)同一作品在报刊上连载取得收入，以连载完成后取得的所有收入合并为一次，计征个人所得税。

6、举例说明

某作家写作一篇小说在晚报上连载3个月，报社每月支付其稿酬4000元。计算其应纳个人所得税稿酬个税计算器2017年。

应纳个人所得税=4000×3×(1-20%)×20%×(1-30%)= 1344(元)。

daily morning exercises or class-break setting-up exercise and discipline inspection and appraisal of public signs;2, daily cleaning and inspection;3, the daily student school appearance, dress, wearing school card check;4, the daily duty guide to the leadership class discipline three rounds.Weekly moral education work:L, the flag raising ceremony and the “national flag” speech under the flag raising ceremony held on Monday”;2, every week a class meeting, the meeting;3, every week “two exercises, cleaning and hygiene, behavior norms, attendance” situation published cloth appraisal, and the issue of the code of conduct;;4, weekly work week.Monthly moral education work:1, at least once a month, the theme of education activities, to patriotism education, behavior norms of education as the focus, combined with major retreat day.2, the monthly class quantization assessment and class teacher assessment, selection of behavior for the standard model class.Moral education in each term:1, at the end of each semester to form “three good student”, “outstanding student cadres”, “civilized student”.2, at least once a semester, parents will be.,Student etiquette conventionA, the school leavers1, dress neatly to wear school card, step posture correct,