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勞務(wù)報(bào)酬現(xiàn)在怎么交稅呢?是不是每年6萬(wàn),超過(guò)6萬(wàn)就交稅
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速問(wèn)速答張艷老師
金牌答疑老師
職稱(chēng):注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
應(yīng)納稅額 = 計(jì)稅依據(jù) × 適用稅率 – 速算扣除數(shù)
稅后勞務(wù)報(bào)酬 = 稅前勞務(wù)報(bào)酬 - 應(yīng)納稅額
計(jì)稅依據(jù):稅前勞務(wù)報(bào)酬不超過(guò)4000元時(shí),計(jì)稅依據(jù) = 稅前勞務(wù)報(bào)酬 – 800; 稅前勞務(wù)報(bào)酬超過(guò)4000元時(shí),計(jì)稅依據(jù) = 稅前勞務(wù)報(bào)酬 × (1-20%)
勞務(wù)報(bào)酬所得適用20%、30@的三級(jí)超額累進(jìn)稅率.
2019 03/27 16:04
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