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na shui xiao chang shi
Pages: 49
Year: Issue:  12
Journal: Talents

Abstract: <正> (一)稿酬所得,适用比例税率,税率为20%,并按应纳税额减征30%。(二)稿酬所得,以每次收入不超过4000元的,减除费用800元;每次收入超过4000元以上的,减除20%的费用,其余额为应纳税所得额。计算应纳税额的公式是:应纳税所得额=稿酬所得-800元(适用每次收入4000元以下的)应纳税所得额=稿酬所得×(1-20%)(适用每次收入4000元以上的)应纳税额=应纳税
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