1. Wang, a citizen of China, is a professor and writer in a university. From June 20 19 to February 2065438+65438, in addition to salary income (13500 yuan/month), the following income was obtained:

(1) was commissioned by a publishing house to translate in February, and earned translation income of 26,000 yuan.

(2) published a short story in March, and received a remuneration of 1 ten thousand yuan.

(3) In April, a publishing contract was signed with a publishing house, and the publishing house published Wang Xueshu's thesis 1 article with a remuneration of 48,000 yuan.

(4) In May, interest on debt earned 5,000 yuan, and interest on corporate bonds earned 4,000 yuan.

Other related information: Does Wang bear it himself every month? Three insurances and one gold? 2,500 yuan. All special additional deductions deducted before tax in the whole year include children's education expenses (1 daughter and 100% deducted by Wang) and housing loan interest expenses (100% deducted by Wang).

Requirements: According to the above information, answer the following questions.

(1) The personal income tax withheld and remitted from Wang's labor remuneration is RMB ().

A.29 12

B.4 160

C.4240

D.4368

(2) The personal income tax withheld and remitted from Wang's remuneration totaled () yuan.

A. 1 1 120

B.6496

C.7 184

D.9280

(3) Wang should pay personal income tax on interest income () yuan.

A: 0

B.400

About 800

D. 1000

(4) The taxable income of Wang's comprehensive income for the whole year is () yuan.

A. 132000

1 15200

C. 10 1280

D. 104280

Reference answer and analysis

(1) answer C. analysis: translation income is taxed according to income from labor remuneration. Personal income tax withheld and remitted from Wang's remuneration for labor services = 26,000? ( 1-20%)? 30%-2000=4240 yuan.

(2) Answer B. Analysis: Personal income tax withheld and remitted for articles published in March = 10000? ( 1-20%)? 70%? 20%= 1 120 (yuan), and the personal income tax withheld from the remuneration for publishing a paper in April = 48,000? ( 1-20%)? 70%? 20%=5376 (yuan), and the total personal income tax withheld and remitted = 1 120+5376=6496 (yuan).

(3) answer C. analysis: the income from debt interest is exempt from personal income tax. Personal income tax should be paid for Wang's interest income =4000? 20%=800 yuan.

(4) Answer C. Analysis: the taxable income of individual comprehensive income of residents = this year's income-60,000-special additional deduction-special additional deduction-other deductions determined according to law; The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month; The first home loan interest expenses incurred by taxpayers shall be deducted according to the standard quota of 1000 yuan per month. Wang's annual comprehensive income taxable income = 13500? 12+26000? ( 1-20%)+ 10000? ( 1-20%)? 70%+48000? ( 1-20%)? 70%-60000-2500? 12- 1000? 12- 1000? 12= 10 1280 (yuan).