問題已解決
職工取得的一次性安置補償,超過免征60000怎么計算個稅
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提前退休一次性補貼:應(yīng)納個稅=[(補貼÷提前退休年數(shù)-年費用扣除)*稅率-速算扣除數(shù)]*提前退休年數(shù)。
解除勞動關(guān)系一次性補償:應(yīng)納個稅=(補償-當(dāng)?shù)厣夏曷毠て骄べY三倍)*稅率-速算扣除數(shù)
2021 12/24 17:59
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2021 12/24 18:05
解除勞動關(guān)系:如果這個人安置費為35萬,免征額為29萬,超過6萬,就應(yīng)付350000-60000x10%-2520=,老師對嗎
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財管老師 
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2021 12/24 18:18
是的。如果當(dāng)?shù)厣夏曷毠て骄べY的三倍是29萬元,應(yīng)納個稅=(350000-290000)*10%-2520??劾U個稅后應(yīng)付給個人=350000-個稅。
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2021 12/24 18:25
未超36000部分3%速扣0,超36000-144000按10%速扣2520。這個稅率是對的吧
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2021 12/24 18:36
您寫的稅率是正確的。
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2021 12/24 18:38
謝謝夏老師的耐心解答
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2021 12/24 18:41
不客氣的,稅種的題目按照基本思路解答即可。
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