42 李某受聘于一家財(cái)務(wù)投資公司，雙方約定每月工資6000元(包括個(gè)人需要承擔(dān)的社會(huì)保險(xiǎn)金額900元)。2013年李某又取得以下收入：

　　(1)2月4日將擁有的48000股股票期權(quán)行權(quán)，每股行權(quán)價(jià)10元(當(dāng)日市場收盤價(jià)14元)，該股票期權(quán)于2010年6月4日授予;

　　(2)3月李某取得財(cái)務(wù)咨詢報(bào)酬50000元;

　　(3)7月與一家證券交易所簽訂期限為6個(gè)月的勞務(wù)合同，合同約定李某每月為該交易所的股民講課四次，每次報(bào)酬800元;

　　(4)10月通過拍賣行將一幅珍藏多年的名人字畫拍賣，取得收入80000元，不能提供準(zhǔn)確的財(cái)產(chǎn)原值憑證;

　　(5)12月李某與該財(cái)務(wù)投資公司解除了聘用合同，取得了一次性補(bǔ)償金80000元，李某在該公司任職5年，該公司所在地上年度職工平均工資為15000元。

　　要求：根據(jù)上述資料，按下列序號(hào)計(jì)算回答問題，每問需計(jì)算出合計(jì)數(shù)。

　　(1)計(jì)算李某每月工資應(yīng)繳納的個(gè)人所得稅;

　　(2)計(jì)算李某股票期權(quán)行權(quán)所得應(yīng)繳納個(gè)人所得稅;

　　(3)計(jì)算李某提供財(cái)務(wù)咨詢的報(bào)酬應(yīng)繳納個(gè)人所得稅;

　　(4)計(jì)算李某全年取得講課報(bào)酬應(yīng)繳納個(gè)人所得稅;

　　(5)計(jì)算李某拍賣所得應(yīng)繳納個(gè)人所得稅;

　　(6)計(jì)算李某取得的一次性補(bǔ)償金應(yīng)繳納個(gè)人所得稅。

　　參考解析:

　　(1)每月工資應(yīng)繳納個(gè)人所得稅=(6000-900-3500)×10%-105=55(元)

　　(2)股票期權(quán)行權(quán)所得應(yīng)繳納個(gè)人所得稅=[48000 ×(14-10)÷12×25%-1005]×12=35940(元)

　　(3)提供財(cái)務(wù)咨詢的報(bào)酬應(yīng)繳納個(gè)人所得稅=50000×(1-20%)×30%-2000=10000(元)

　　(4)全年取得講課報(bào)酬應(yīng)繳納個(gè)人所得稅=(800×4-800)×20%×6=2880(元)

　　(5)個(gè)人通過拍賣成交的拍賣收入，按“財(cái)產(chǎn)轉(zhuǎn)讓所得”項(xiàng)目計(jì)征個(gè)人所得稅。其財(cái)產(chǎn)原值為個(gè)人之前取得該拍賣品的價(jià)格，以合法有效的交易憑證為準(zhǔn)。如果個(gè)人不能提供完整、準(zhǔn)確的拍賣品原值憑證，按3%征收率直接計(jì)征個(gè)人所得稅。轉(zhuǎn)讓名人字畫應(yīng)繳納的個(gè)人所得稅=80000×3%=2400(元)

　　(6)個(gè)人因與用人單位解除勞動(dòng)關(guān)系而取得的一次性補(bǔ)償收入，其收入在當(dāng)?shù)厣夏曷毠て骄べY3倍數(shù)額以內(nèi)的部分，免征個(gè)人所得稅;超過3倍數(shù)額部分的一次性補(bǔ)償收入，可視為一次取得數(shù)月的工資、薪金收入，允許在一定期限內(nèi)平均計(jì)算。方法為：以超過3倍數(shù)額部分的一次性補(bǔ)償收入，除以個(gè)人在本企業(yè)的工作年限數(shù)(超過12年的按12年計(jì)算)，以其商數(shù)作為個(gè)人的月工資、薪金收入，按照稅法規(guī)定計(jì)算繳納個(gè)人所得稅。

　　(80000-15000×3)÷5=7000(元)

　　解除勞動(dòng)合同一次性經(jīng)濟(jì)補(bǔ)償收入應(yīng)繳納的個(gè)人所得稅=[(7000-3500)×10%-105]×5=1225(元)

　　【英文答案】

　　(1)Individual income tax payable levied on monthly wages=(6000-900-3500)×10%-105=55 rYuan)

　　(2)Individual income tax payable levied on income received from exercising share option=[48000×(14-10)÷12×25%-1005]×12=35940(Yuan)

　　(3)Individual income tax payable levied on remuneration earned from providing financial advisory=50000×(1-20%)×30%-2000=10000(Yuan)

　　(4)Individual income tax payable levied on income received from teaching within whole vear=(800×4-800)×20%×6=2880(Yuan)

　　(5)For income received from individual auction，individual income tax levied should be based on the income from transfer of property.The original value of the property is the price incurred when purchasing the goods previously，it should be referred to the legal and valid transactional documents.If individual cannot provide completed and accurate source document，3%leviable rate is directly applied for the calculation of individual income tax.Individual income tax payable levied on income from transfer of famous person’S artwork=80000×3%=2400(Yuan)

　　(6)For one-off compensation received from termination of employment relationship between employee and company.the portion within 3 times of prior year’S average wages of all staff is exempt from individual income tax;One-off compensation exceeding 3 times of these amounts，it can be regarded as one-off salaries and wages，and could be averaged within certain period.The method is：one-off compensation exceeding 3 times of the amounts is divided by number of years worked for the company(if more than 1 2 years，it could be considered as 1 2 years)，the quotient is considered as monthly salaries and wages，individual income tax would be calculated in accordance with the tax law.(80000-15000×3)÷5=7000(Yuan)

　　Individual income tax payable levied on the one—off compensation received from termination of contract=[(7000-3500)×10%-105]×5=1225(Yuan)

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