dvhtlbz的部落格

標題:

一條長數學問題（１５分）

發問:

陳先生於２００７／０８年度每月底薪為３６，０００元，年終時有2個月薪金作獎金，陳先生已婚，妻子為家庭主婦沒有收入，有１名女兒，仍在求學階段，另外還需供養同住６５歲的母親，陳先生在晚上進修，全年學費為３４，０００元，請計算陳先生： (a)本年度的總收入； (b)本年度的稅款金額(不連預繳在內); (c)若去年的預繳稅款為１０，６８８元，本年度應繳多少稅款(連預繳在內)? (d)全年的總收入為多少，才須按標準稅率繳稅？ （不須考慮強積金作為免稅額)

• ~Arithmetic sequence~
• travain的皇宮一問
• 高山族的住屋
• where 可以BUY SHOTGUN
• 下載迅雷問題(超緊急!)
• 求$3000-3500打機List(高手請進)20點
• 幫下我......
• 快圖美全港分店地址
• 由台北去竹東的車
• 升f.1maths~

此文章來自奇摩知識+如有不便請留言告知

最佳解答:

2007/2008 Salaries ($36,000x12)+($36,000X2) $504,000 Less: Education allowance ( $34,000) Total assessable income $470,000 Less: Allowance Married person allowance ($200,000) Child allowance ($50,000) Parents Allowance ($30,000) Additional parents allowance ($30,000) Total allowance ($310,000) Total taxable income $160,000 standard tax rate 16% $160,000 x16% =$25,600 Progressive tax rate : 1st $35,000 2% $700 2nd $35,000 7% $2,450 3rd $35,000 12% $4,200 Balance $55,000 17% $9,350 Total tax payable $16,700 75% tax deduction for 2007/2008 $12,525 Net tax payable for 2007/2008 $4,175 Less: paid provisional tax for 2007/2008 ($10,688) Refund tax $6,513 for 2007/2008 Add: Provision tax payable for 2008/2009 $16,700 Total tax payable for 2007/2008 & provisional tax 2008/2009 refund tax for 2007/2008 ( $6,513) Provision tax for 2008/2009 $16,700 Total tax payable $10,187

其他解答:7638E748EED250B0