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    方仁055主页 >> 文章 >> 学生小论文 >> 浏览信息《报纸也有错?》

    学生小论文 | 评论(1) | 阅读(834)
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    星期五   晴天 
    主题 报纸也有错?

    报纸也有错?

     

    兴化市楚水小学  蔡逸菲

     

    最近,我们学习的是关于缴稅的,什么个人所得税、营业税、消费税……看起来很难,学起来去一点也不难。

     

     这天,我随意翻着33的扬子晚报,(唉,妈妈说作为新一代的小学生,应关心国家大事。)刚翻开一页,突然想起老师说过32温家宝爷爷会在人民大会堂作《政府工作报告》有关个人所得税的事,便看看有没有这类新闻。果不其然,我在A2版上找到了一篇《个税打头,一揽子收入分配改革大幕拉开》的报道,便看了起来。报纸上说月收入6900元,扣除2000元起征点后则纳税应该是4900x15%=735元,税后收入是6900-735=6165元,这好像与我们学的知识不一样啊。我也拿笔算了起来,6900-2000=4900元,应纳税部分4900元,4900500=4400元,44002000500=2900元,500×5%+1500×10%+2900×15%=610元,6900610=6890元。税后收入6890元,这是用分级纳税法算的。这样一算,就可以看出报纸上算错了。还可以用另一种方法。扣除2000元起征额后是4900元,到了2000~5000这一级了,就用4900×15%=735元,再减去速算扣除数125735125=610元,6900610=6290元,税后收入6290元。用这种方法就可以看出报纸上没减去速算扣除数,结果就错了。

     

    另一种情况也是这样的:收入7100元,减去起征点2000元,7100-2000=5100元,需要纳税部分5100元,分级算,5100-500=4600元,4600-2000-500=3100元,3100-5000-2000=100元。500x5%+1500x10%+3000x15%+100x20%=645元,需纳税645元,7100-645=6455元,税后收入6455元。用另一种方法:5100x20%-375=645元,7100-645=6455元。

     

    算到这里,编辑的错误就很明显了,他把应缴税部分都归到了一级,却没有减去速算扣除数,所以根本就不会出现加了工资反而少了收入的怪现象。

     

     

    方仁055 发表于:2011-4-29 16:03:54

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