个人所得税练习题.docxVIP

个人所得税练习题. Personal income tax exercises First, individual choice questions 1. in accordanee with the provisions of the tax law, the individual income tax taxpayers do not inelude ()? individual businesses sole proprietorship investors limited liability company foreign nationals earned in China In the course of 2. or less income, the individual income tax shall be paid in accordance with the income from wages and salaries? personal income guaranteed personal part-time income dividend paid by an individual to the company he invested in taxi operators operate in the form of bicycle contracting or leasing, and taxi drivers are engaged in the operation of the passenger and freight trains , a photographer in October 2009 to his selected photographs published by a magazine publishing company, the magazine paid 80 thousand yuan. The taxable items applicable to the payment of personal income tax are ()? income from remuneration for services royalties income proceeds from the transfer of property royalty income the following items of income received by manager Li this month are directly calculated at the rate of 20%? The items for paying personal income tax are ()? our salary is 15 thousand yuan sports lottery winning income of 50 thousand yuan contracted mall operating income 300 thousand yuan part-time salary and bonus income 20 thousand yuan according to the relevant provisions of the legal system of personal income tax, personal income through the territory of Chinese non-profit social organizations to the rural compulsory education donation, can calculate the amount deducted from taxable income after the amount of tax payable shall be deducted from the amount, this is ()? donations do not exceed 30% of taxable income donations do not exceed 50% of taxable income donations do not exceed 60% of taxable income can be deducted in full A novel 6. a writer series of three months in the Beijing evening news, March to obtain remuneration income of 3000 yuan, in April achieved r