《税法》全真押题试卷(四)(12)

(1)Robert has resided in the territory of China for more than 90 Days And LessThanOneYearheissubjecttoindividualincometaxbasedonthewagesearnedwithintheterritoryofChina，visitfeesisexemptfromindividualincometax.

IndividualincometaxpayableleviedonRobert swagesfromMarchtoDecember2013inChina=[(24000-4800)×25%-1005]×10=37950(Yuan)

(2)Thecostincurredfromdealingwithclaims=Actualcostincurredfrompurchasing packaged'claims×Bookvalueofclaimsneedtobedealtwith+Bookvalueof packaged

claims=10×6/20=3(tenthousandYuan)，Taxpayable=(5-3)×20%=0.4(tenthousandYuan)=4000(Yuan)

(3)Whereincomereceivedfromrenderingservicesisone-offincome，taxableincomeShoul dbedeterminedaccordingtothefrequencyofcollectioniWhereincomereceivedfromrend eringservicescontinuously，taxableincomeshouldbedeterminedaccordingtotheincomere ceivedfromonemonth;Designbusinessesaredividedintothreetimestocollecttheincome. whichisreferredtoone-offincome，andnotcontinuousincome.SoIndividual

incometaxpayablefromdesigningbusiness=(10000+15000+3500)×(1-20%)×30%-2000=4840(Yuan)

(4)Individualincometaxpayableleviedonincomefromsellingartwork=(500000-100000-50000)×20%=70000(Yuan)

(5)Wherecompanysellshousestoemployeesatlowerprice，thereducedpaymentsareSubject

totaxinaccordancewiththemethodofone-offbonusearneD.Thecalculationofindividualincometaxpayableisasfollow：

(310000-250000)÷12=5000(Yuan)，applicabletaxrateis20%，quickdeductionAmountis555Yuan.

Individualincometaxpayable=(310000-250000)×20%-555=11445(Yuan)

(6)Thedeductionlimitofthedonation=40000×(1-20%)×30%=9600(Yuan)

Taxpayableleviedonremunerationincome=[40000×(1-20%)-9600]×20%×(1-30%)=3136(Yuan) 41 某餐饮企业2013年6月发生如下业务：

(1)实现营业收入800万元，其中包括顾客现场消费餐饮营业收入500万元、熟食外卖收入30万元、内设卡拉OK厅营业收入270万元，各项收入均分开核算。

(2)因该企业一餐厅人流量大，设立一个电脑福利彩票投注点代销福利彩票，当月共销售福利彩票500万元，餐厅按2%的比例收取手续费。

(3)该企业曾投资500万元参与设立一家公司，约定每年收取固定收益40万元、半年结算一次，当月收到20万元。

(4)转让一栋房产，该房产是若干年前由债务人抵债而得，当时冲抵的债务金额是650万元。此次售价800万元，包含购置房屋后安装的空调设备折合10万元。空调设备与房屋单独核算。

(5)卖出作为金融资产核算的某股票，卖出总价为130万元，支付税费4万元;该股票的买入价为85万元，买人时支付税费2万元，股票持有期间取得股息3万元。

(其它相关资料：当地政府规定的娱乐业营业税税率为200。)

要求：根据上述资料，回答问题，如有计算，需计算出合计数。