Income tax payable = 2 * 15% = 3,
2. Total taxable income of enterprises =44+24+12 =8, income tax payable = 8 * 25% = 1 million
A foreign = 2 * 4%+4 * 2% = 88,, and the tax deduction limit of country A is 1 * (24/8) = 3 < The declared income of individual tax is 8-8*.1=7.2
Donations in individual tax shall not exceed 3% of taxable income; 7.2*3%=2.16, and
taxable income 7.2-2 = 5.2 can be deducted in full; The income level of individual tax service is 2, the tax rate is 3%, and the quick deduction rate is 2;
the tax payable is 5.2 * (1-2%) * 3%-.2 = 1,48 yuan
4. Salary income = 1+28)-48 = 332; Salary tax is 33,2 * 25%-1,375 = 6,925
Rent tax is 2, (1-2%) * 1% = 1,6, so don't pay tax;
Dividend tax =1*2%=2. If it is lower than the paid amount, don't pay tax;
individual tax for lectures =( 2-8)*2%=24
no individual tax for interest
the individual tax paid by this foreigner is =6925+24=7165
5. Annual taxable income = 2-6-.2 * 12 = 11.
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