【判断题】
非上市公司授予本公司员工的股票期权、股权期权、限制性股票和股权奖励,符合规定条件的,经向主管税务机关备案,可实行递延纳税政策,即员工在取得股权激励时可暂不纳税,递延至转让该股权时纳税;股权转让时,按照股权转让收入减除股权取得成本以及合理税费后的差额,适用工资薪金所得项目缴纳个人所得税。
A. 对
B. 错
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答案
B
解析
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股权转让时,股票(权)期权取得成本按行权价确定,限制性股票取得成本按实际出资额确定,股权奖励取得成本为零。
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个体工商户业主的工资薪金支出不得税前扣除。
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在享受就业创业税收政策时,无论是从事个体经营还是企业招录,建档立卡贫困人口无需提供任何证件证明。
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纳税人享受个人所得税专项附加扣除的,学历教育和学历(学位)继续教育的期间,不包含因病或其他非主观原因休学但学籍继续保留的休学期间
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纳税人同时从两处以上取得工资、薪金所得,并由扣缴义务人办理上述专项附加扣除的,对专项附加扣除不同项目,一个纳税年度内,纳税人只能选择从其中一处扣除。
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【判断题】
纳税人年度中间更换工作单位的,在原单位任职、受雇期间已享受的专项附加扣除金额,不得在新任职、受雇单位扣除。
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取得劳务报酬所得、稿酬所得、特许权使用费所得也可由扣缴义务人办理个人所得税专项附加扣除。
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【判断题】
更换工作单位的纳税人,需要由新任职、受雇扣缴义务人办理专项附加扣除的,应当在入职的当月,填写并向扣缴义务人报送《扣除信息表》。
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【判断题】
扣缴义务人应当将纳税人报送的专项附加扣除信息,在次月办理扣缴申报时一并报送至主管税务机关。
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【判断题】
2019年王某在东方运输公司和太平洋保险公司同时任职取得工资,按规定他符合享受子女教育、继续教育、住房租金、赡养老人四项个人所得税专项附加条件,王某可以选择东方运输公司办理子女教育、继续教育专项附加扣除,同时选择太平洋保险公司办理住房租金、赡养老人专项附加扣除。
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【判断题】
享受子女教育、继续教育、大病医疗、住房贷款利息或者住房租金、赡养老人专项附加扣除的纳税人,自符合条件开始,可以向支付工资、薪金所得的扣缴义务人提供上述专项附加扣除有关信息,由扣缴义务人在预扣预缴税款时,按其在本单位本年可享受的累计扣除额办理扣除;也可以在次年3月1日至6月30日内,向汇缴地主管税务机关办理汇算清缴申报时扣除。
A. 对
B. 错
【判断题】
子女教育专项附加扣除的扣除主体是子女的法定监护人,包括生父母、继父母、养父母,父母之外的其他人担任未成年人的法定监护人的,比照执行。
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【判断题】
残障儿童接受的特殊教育,父母也可以扣除子女教育。
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B. 错
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本科毕业之后,准备考研究生的期间,父母可以继续扣除子女教育。
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子女6月高中毕业,9月上大学,7-8月父母可以继续扣除子女教育。
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张某参加了学历(学位)教育,最后没有取得学历(学位)证书,张某可以按规定享受继续教育扣除。
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张某有一套住房,是公积金和商贷的组合贷款,公积金中心按首套贷款利率发放,商业银行贷款按普通商业银行贷款利率发放,张某可以享受住房贷款利率扣除。
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符合条件的住房贷款利息和住房租金扣除可以同时享受个人所得税专项附加扣除。
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2019年1月1日起,非居民个人一个月内取得股权激励所得,单独按照计算当月收入额,不与当月其他工资薪金合并,按6个月分摊计税,一个公历年度内的股权激励所得应分并计算,不减除费用,适用月度税率表计算应纳税额。
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B. 错
【判断题】
取得综合所得,需要办理汇算清缴的居民个人纳税人,纳税人没有任职、受雇单位的,应当在取得所得的次年1月1日至6月30日内,向户籍所在地或经常居住地主管税务机关办理纳税申报,并报送《个人所得税年度自行纳税申报表》。
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【判断题】
非居民个人取得工资、薪金所得取得应税所得,扣缴义务人未扣缴税款的,应当在取得所得的次年3月1日至6月30日内,向扣缴义务人所在地主管税务机关办理纳税申报,并报送《个人所得税年度自行纳税申报表》。有两个以上扣缴义务人均未扣缴税款的,选择向其中一处扣缴义务人所在地主管税务机关办理纳税申报。
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【判断题】
支付工资、薪金所得的扣缴义务人应当于年度终了后3个月内,向纳税人提供其个人所得和已扣缴税款等信息。纳税人年度中间需要提供上述信息的,扣缴义务人应当提供。
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【判断题】
李某公司所在地为保定,被派往分公司北京工作,纳税人李某及其配偶在北京都没有住房,由于工作原因李某在北京租房,李某可以享受住房租金扣除项目。
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【判断题】
李某公司所在地为保定,被派往分公司北京工作,纳税人李某及其配偶在北京都没有住房,由于工作原因李某在北京租房,李某应当按照北京市的标准享受住房租金扣除。
A. 对
B. 错
【判断题】
王某主要工作地在北京,在燕郊租房居住,李某按燕郊的标准享受住房租金扣除。
A. 对
B. 错
【判断题】
享受住房租金专项附加扣除,年度中间月份更换租赁住房,存在租赁期有交叉情形的,纳税人在填写租赁日期时应当避免日期有交叉。
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【判断题】
纳税人赡养子女均已去世的年满60岁祖父母、外祖父母的赡养支出,纳税人可以享受赡养老人专项附加扣除。
A. 对
B. 错
【判断题】
赡养老人专项附加扣除采取定额标准扣除方式。
A. 对
B. 错
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Policies and organizations must be created to meet workers’ hopes, and to ___ new problems that inevitably arise between workers and managers.
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